Search - consideration

  [40] Also, consideration must be given to Wacky Wheatley’s TV & Stereo Ltd. v. ... The SCC outlined several factors that may be taken into consideration in determining whether expenses are incurred for the purposes of producing or gaining income, which may be summarized as follows:   1.       ...

Tax was a consideration, but not an overriding consideration. He explained that Henlys did not want a Swedish company and Volvo did not want an English company. ...

In construing the statutory language used, the Respondent, amongst other things, relies on social policy considerations and argues for a construction of the relevant provisions that casts a wider net. ... "in calculating premiums, is it necessary to take into consideration amounts which an employer paid its employees after receiving them from its customers, who had paid them to the employer of their own accord, to be distributed to the employees as tips? ...

However, it is clear that there was a high degree of integration, even from the "employee" prospective. [131] Other considerations have to be taken into account during the years in question including the fact that Martindale and his spouse were the only employees of Dynamic during those years. ... The Court in Wolf (supra) did not have to make such a consideration. This is a substantial difference. ...

The substance of the transactions was that the dealers were selling to Orly without sales tax being paid. [137] I base these conclusions upon a number of considerations, some of which I have already mentioned throughout these reasons and some of which are set out below: (i)                 Orly's professed complete lack of any interest in the persons to whom it was ostensibly paying millions of dollars or the persons into whose bank accounts it was paying the money goes beyond strange. ... I should have thought that where the claim is based on the obligation to pay the taxpayer should identify with clarity and specificity just who it was obtaining the supply from, what the consideration was and what the tax should be. ...

Lough, how did- did tax considerations enter into the decision to do this transaction? ... Based upon these considerations, leases of computers, office equipment and furniture having a value of up to $1 million each, residential furniture and appliances, buildings, automobiles and light trucks will be exempt from these rules. ...

  [60]     Other considerations include the fact that the Appellant and the Payor have been common‑law spouses since 1980, and they have three children from this relationship, born in 1985, 1988 and 1991. ... Moreover, the Minister took this issue into consideration, and with good reason, when he analyzed the remuneration paid and the nature and importance of the work performed ...

The consideration for payments to the Wife under the agreement consisted of: (1)         the transfer in trust to the Husband of her interest in Peterson & Peterson including accounts receivable, work in progress, and a deferral of the Wife's compensation for her share in the practice; (2)         provision of services as an employee of Peterson & Peterson; and, (3)         payments in lieu of spousal support which were a deductible business expense; (4)         fixed child support. ... In consideration of the above agreed upon property settlement and other terms herein contained, neither Patricia nor Larry are in need of alimony, support, maintenance, or maintenance and support and hereby releases and discharges the other from any and all support obligations which may arise as a result of the marital relationship. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...