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Normally, this would be exempt supplies and taxable supplies made for no consideration or nominal consideration. 61 [104] In addition, under subparagraph 141.01(2) (b) (ii), the person is deemed to have acquired the property or service for consumption or use otherwise than in the course of commercial activities of the person to the extent that the property or service is acquired by the person for a purpose other than the making of supplies in the course of the business. ... This subsection is relevant when applying provisions of the GST Act that look at the actual use or consumption of property or a service in a specific period, such as the section 206 change-in-use rules.___________________________ 59 It also applies on the importation of property or a service. 60 The subsection also applies to property or services imported into Canada and property or services brought into a participating province. 61 Under subsection 141.01(4) property or services acquired for the purpose of making a taxable supply for no consideration or nominal consideration may be deemed to have been acquired for the purpose of making a taxable supply for consideration. 62 In addition to taxable supplies for consideration and exempt supplies, the person may make taxable supplies for no consideration or nominal consideration. Generally speaking, under subsection 141.01(4), such supplies are re-characterized as either taxable supplies for consideration or exempt supplies.   ...

So excluding personal information does not preclude a comparison of test scores as part of a consideration of arbitrariness. ... But its application must take into consideration the special circumstances of the tribunal. ... In the case at bar, the test must take into consideration the broad functions entrusted by law to the Board.... 83.    ...

Lease The Concise Oxford Dictionary defines a lease as: Contract by which lessor, in consideration of rent, conveys property to lessee for a specified time. ... Allocation of amounts in consideration for disposition of property. Where an amount received or receivable from a person can reasonably be regarded as being in part the consideration for the disposition of a particular property of a taxpayer or as being in part consideration for the provision of particular services by a taxpayer, (a) the part of the amount that can reasonably be regarded as being the consideration for the disposition shall be deemed to be proceeds of disposition of the particular property irrespective of the form or legal effect of the contract or agreement, and the person to whom the property was disposed of shall be deemed to have acquired it for an amount equal to that part; and (b) the part of the amount that can reasonably be regarded as being consideration for the provision of particular services shall be deemed to be an amount received or receivable by the taxpayer in respect of those services irrespective of the form or legal effect of the contract or agreement, and that part shall be deemed to be an amount paid or payable to the taxpayer by the person to whom the services were rendered in respect of those services. ... The Minister, on the other hand, submitted two appraisal reports which supported his position that there was no element of goodwill in the consideration paid for the business. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ...

However, the threat arising in a foreign jurisdiction of criminal proceedings against a Canadian resident for revealing information in a Canadian judicial proceeding is a serious consideration to be borne in mind in a proceeding such as this. ...

It exercised the option and sold the shares for cash and the other stated consideration, and this gave both the purchase and sale of the shares a trading character rather than acquisition and realization of a capital asset. ...

Counsel also submitted that the trial judge had erred in concluding that purchasers would have been prepared to pay a premium over the formula price simply because there was an element of retention value to be taken into consideration. ...

I have in mind, for example, what is commonly referred to as the “capital cost allowance” that is provided for by paragraph 11 (1)(a) itself.” [1] For the aforesaid reasons, I am of opinion that the appeal should be dismissed with costs. v. 1 *I wish, expressly, to reserve consideration of the accuracy of that part of the learned trial judge’s reasons for judgment that reads as follows: “Again referring to the dictionary meanings. of the words ‘grant’ and ‘subsidy’ there is one common thread throughout, that is a gift or assign ment of money by government or public authority out of public funds to a private or individual or commercial enterprise deemed to be beneficial to the public Interest. ...

.* [1] In so far as the appellant’s argument was based on lack of consideration for the employment contract, I am not sure that, on the pleadings, it is open to him. ...