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Bryant, The Law of Evidence in Canada, Second Edition, Butterworths, Toronto and Vancouver, 1999, at paragraph 14.96, page 756, other considerations unique to the adversarial system, such as fairness to the opposite party and consistency of positions, may come into play. But the Court cannot find any such considerations here. [103]        Normally, the essentials of a waiver of a legal right (such as a time limitation or contractual rights) include a conscious intention to relinquish that right (see Saskatchewan River Bungalows Ltd. v. ...

Peter Sommerer grants the Sommerer Privatstiftung the right to transfer the voting, dividend, and subscription rights against payment of a consideration of CAD 0.66 per share.   ... The property sold to the trust cannot, as argued by the Respondent, be viewed as "original property"; it can only be substituted property, as consideration was given for it by the trust.   ...

Rodgirs acknowledged being part of a discussion where consideration was being given to not proceeding against Baumgardner with the criminal proceedings because they might instead use him as a witness. ... That consideration is not relevant to the decision that I am required to make. ...

., [1980] 1 S.C.R. 357, at p. 373.   83                                The respondent must show that the appellants infringed its “sole right”, in relation to the musical works at issue, to “communicate to the public by telecommunication”.   84                                This will require consideration of two related legal issues:   (i)                Can the appellants claim the protection of the limitation in s. 2.4.(1)(b)?   ... The Privy Council held that Parliament was fully competent to pass legislation with extraterritorial effect (at p. 163):   Once it is found that a particular topic of legislation is among those upon which the Dominion Parliament may competently legislate... their Lordships see no reason to restrict the permitted scope of such legislation by any other consideration than is applicable to the legislation of a fully Sovereign State.   ...

Accordingly, the item Inventories, $3,492.7, is calculated on the basis of costs incurred on “long-term contracts and aerospace programs” amounting to $5,446.5, less the amount of the consideration received, $2,530.7. ... No consideration is received by the customer at the time of the payment before delivery.   43.       ...

As a general statement, it can be said that the cost of an asset is measured by, and is equal to, the cash value of the consideration parted with when acquiring the asset.  ... They do not require a different standard of proof or a specially cogent standard of evidence, merely appropriately careful consideration by the tribunal before it is satisfied of the matter which has to be established.   ...

The Court found at paragraph 52, page 93 of the Book of Authorities: "It is not a question of the Minister or this Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable business man would have contracted to pay such an amount having only the business consideration of the appellant in mind. ... M.N.R., supra, which cited with approval a decision of Justice Cattanach of the Exchequer Court, where he concluded that: "it is not a question of the Minister or this Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable businessman would have contracted to pay such an amount having only the business consideration of the Appellant in mind". [143] In light of that decision, counsel for the Appellant said that since the evidence has shown that other businessmen paid similar amounts as the Appellant here, then the Minister cannot demonstrate that "no reasonable business person would have paid the amounts". ...

Ouellette said that four types of tax avoidance schemes were discovered during the investigation: 1)       cheques were written for the exact amount of the receipt issued by the A.O.L.M. and the donor was reimbursed an amount in cash, most often 80% or 85% of the amount of the receipt; 2)       receipts were sold for 15% or 20% of the amount of the receipt; 3)       cheques were written for 15% or 20% of the amount of the receipt; 4)       receipts were issued for no consideration. [46]      Mr. ... In this case, the evidence is inadmissible, without the court having to take into consideration the criterion whereby the use of such evidence would tend to bring the administration of justice into disrepute. ...

The others do not require elaborate consideration. As to ground no. 4, I cannot agree that the Act infringes upon the exclusive legislative jurisdiction of the Parliament of Canada to impose customs and excise duties. ... The mere insertion, by the legislature, of the phrase in section 4 of the Act "a tax in respect of the consumption of such tobacco" is not conclusive but upon consideration it appears to me that the tax is imposed upon the very person it is intended should bear it and who, in the ordinary course, will not be able to pass it on. ...

This gift triggered the application of subsection 75(2) of the ITA, such that all income from the substituted property (dividends on shares held by the appellant in 9163) had to be attributed, for tax purposes, to 9134 (the person who transferred the property without consideration while retaining the right of reversion, as a beneficiary.) [21]          The corporation 9134 then contributed to 9163’s capital by paying, as a contributed surplus, the funds from the dividends it received from Fiducie familiale Louis Pilon. [22]          The corporation 9163 then paid those funds to the appellant as dividends. [23]          The appellant did not have to include those dividends in its income because, under subsection 75(2) of the ITA, 9134 had to include them in its income. ... The Supreme Court made the following comments in Copthorne, in paragraph 91: 91         The consideration of context involves an examination of other sections of the Act, as well as permissible extrinsic aids (Trustco, in paragraph 55). ...