Search - consideration

In ascertaining their real relationship the court will not take any one circumstance and say that it, by itself, raises a presumption for or against a partnership and then ask whether there is anything to rebut that presumption, but will take into consideration everything that is available — formal contracts, admissions, documents, advertisements, correspondence and the evidence of witnesses — and ascertain therefrom, if possible, what the true relationship was. ...

It seems rather improbable that business considerations alone led the appellant to conclude that it was desirable to spend $650 in one year and $350 the next year to entertain job placement agents. ...

The evidence did not show that the decision by the company to make the loans now in question was based on the application of the same standards and considerations as were applied in the case of applications for loans made by persons who dealt with Mr Stirzaker at arm’s length. ...

In that connection, I would make reference to a comment by Mr Justice Thurlow in A Miller v MNR, [1962] CTC 199; 62 DTC 1139, as quoted in Warren Champ v The Queen, [1983] CTC 1; 83 DTC 5029 at 4 [5031]: The scope of the subsection is not obscure for one does not speak of benefitting a person in the sense of the subsection by making a business contract with him for adequate consideration. ...

In the assignment the parties agreed to an apportionment of the total consideration. ...

The auditor did not take that into consideration. Mr Tibor, who was the bank manager and the bookkeeper of the appellant, testified that in the years under appeal, 1975 to 1978, he went every three months to do the appellant’s books. ...

With regard to the first amount ($1,097.35), the appellant noted the following in his notice of objection: I feel that the present case merits special consideration: it is quite true that this course only ran from May 9 to June 3, 1977; however, as appears in the course program, a copy of which is attached, this was an accelerated course in which the student was present for a total of 155 hours in four weeks, for the simple reason that it was taken by students from twelve countries throughout the world, and it therefore had to be as condensed as possible so that it could be available to the greatest number of foreign students (see attached list of students). ...

The presumptions of the respondent are as follows: (a) During the taxation year in issue the appellant and his brother were shareholders of Marche; (b) Marché carried on a retail food business in a building belonging to the father of the two principal shareholders (Ernest); (c) Marché incurred expenditures of $37,317.44 for the purpose of extending the building in which it carried on its business, in accordance with the instructions of the appellant and his brother; (d) As a result of the improvements the appellant’s father’s building increased in value by an amount at least equal to the cost of the extension; (e) The appellant and his brother wished to confer a benefit on their father by recommending to their company Marché that the building belonging to their father be extended; (f) Marché required nothing of the father of the shareholders in consideration for the improvements made to his building. ...

I am taking into consideration the fact that there were lots in the industrial park which were sold for $0.05 per square foot, as well as the unexplained fact that there is too great a difference between the price of disposition of $0.31 per square foot and the price of $0.05 set by the Minister. ...

Even if it could not, there is no evidence that the Appellant’s agreement not to sell the shares until she paid for them was given for any consideration. ...