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GST is payable on the tenant improvement allowances received by London Life as consideration for improving the leased premises. ...

Canada, [7] expanded the factor of risk of loss to factors beyond financial risk, at paragraph 87:     In consideration for a higher pay, the appellant, in the case at bar, took all the risks of the activities he was engaging in. ...

Rather, the Act contains both objective elements- embodied in the reasonable person language- and subjective elements- inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...

Quoting author Jean-Claude Royer, counsel for the appellants argued that it is left to the Court to assign probative value to assumptions of fact not established by law, and that the Court must take into consideration only those assumptions of fact that are serious, precise and in agreement. ...

  [27]     I turn now to a consideration of the issue of the appellant's employment – in 1999 – with Grewal/Dhaliwal. ...

Pour répondre à cette question, il faut toujours prendre en considération le degré de contrôle que l’employeur exerce sur les activités du travailleur. ...

I do not think that this consideration can weigh very heavily in the determination that must be made here. ...

and (C)       Does the differential treatment discriminate, by imposing a burden upon or withholding a benefit from the claimant in a manner which reflects the stereotypical application of presumed group or personal characteristics, or which otherwise has the effect of perpetuating or promoting the view that the individual is less capable or worthy of recognition or value as a human being or as a member of Canadian society, equally deserving of concern, respect, and consideration? ...

On the one hand, Linden J.A. wrote as follows in Friedberg, at page 2: Thus, a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (see Heald J. in The Queen v. ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three consideration: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property [Emphasis added]. ...