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One must also consider the trend of those decisions which have recognized certain objects and purposes as charitable under the fourth heading and ask whether by extension or analogy the case under consideration is in line with the earlier precedents: see D’Aguiar v. ... Admittedly, in that case a publication was involved, but that is the only common ground shared with the case under consideration. ...

As part of the consideration of such transfer, Mr. and Mrs. Pineo received from the purchasers of such capital property, a promissory note in the amount of $650,000.00. ... As part of the consideration for the sale of the shares of Pineo Farms in 1979, Mr. and Mrs. ...

The court held that it was rather a release by her of all her claims for allowance and the giving by her of an irrevocable power of attorney to bar her dower in her husband’s lands in exchange for a single consideration — the giving of a mortgage for $45,000. ... Decarie, J, then of this Court, held that the lump sums were not deductible mainly because the consideration for the payment of those lump sums was not the need of the recipient but her waiver of benefits under the marriage contract. ...

The court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law. ... In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. ...

The applicable parts of the following Rules were also raised by one or both parties for consideration: 18. (1) All documents... may be filed by leaving them with the Registry or by sending them by registered mail or by fax. (2) Where a document is filed by... fax, the date of... transmission shall be the date of its filing,.... 63. (1) When a reply to a notice of appeal has not been filed and served within the sixty days prescribed under subsection 44(1) or within such extended time as may be granted on consent of the appellant or by the Court under that section, the appellant may apply on motion for judgment in respect of the relief sought in the notice of appeal. (2) On the return of the application for judgment the Court may, (a) permit the filing and serving of the reply, (b) direct that the appeal proceed to hearing on the basis that the facts alleged in the notice of appeal are presumed to be true, and make a direction regarding the hearing fee. ... The appellants noted for the Court's attention that while they had each been served on the 60th day in Kanata which is some 16 kilometres from the Justice office in Ottawa, counsel for the applicant is calling for ust and equitable consideration for failure to file in the Registry office which is only two blocks away from that office. ...

He falls within the definition of “discounter” found in the Tax Rebate Discounting Act, SC 1977-78, c 25: 2. (1) In this Act, “discounter” means a person who acquires, for a consideration, a right to a refund of tax from a person entitled thereto: The key provision of the legislation is subsection 3(1) which provides 3. (1) Any discounter who acquires a right to a refund of tax from the person entitled to the refund for a consideration that is less than 85% of the refund of tax is guilty of an offence. ...

Counsel argued that because, as I had held, the employees gave consideration for this share distribution by making wage concessions, such consideration must be seen as the payment for the shares. ...

Woods thereupon entered into an agreement with Warbeck which is dated September 1, 1967 and provided: (a) The only three outstanding shares of Midtown held by Warbeck should be assigned to Woods for a consideration of $3. ... It was submitted by counsel for him that he gave consideration therefor by assumption of the debts of the company but these were to be paid from the proceeds of the accounts receivable. ...

Justice Woods described the “overriding consideration” should be the relative effect on the persons that will be affected by the decision. In this particular case, a consideration of the relative prejudice to the parties favours allowing the motion. ...

:—The plaintiffs appeal the Minister of National Revenue's reassessments of their 1979 and 1980 income tax returns in which the Minister added to their taxable incomes for those years payments received by them from their employer which they claimed were allowances in respect of expenses incurred for their board and lodging at remote locations and therefore exempt from taxation within the meaning of subparagraph 6(6)(a)(ii) which, in the taxation years under consideration, provided as follows: Employment at Special Work Site or Remote Location (6) Notwithstanding subsection (1), in computing the income of a taxpayer for a taxation year from an office or employment, there shall not be included any amount received or enjoyed by him in respect of, in the course of, or by virtue of his office or employment that is the value of, or an allowance (not in excess of a reasonable amount) in respect of expenses incurred by him for, (a) his board and lodging at (ii) a location at which, by virtue of its remoteness from any established community, the taxpayer could not reasonably be expected to establish and maintain a self-contained domestic establishment, in respect of a period while he was required by his duties to be away from his ordinary place of residence, or to be at the location, for a period of not less than 36 hours; or The plaintiffs gave no evidence at the hearing before me but instead their counsel entered as an exhibit the documentation transmitted by the Registrar of the Tax Court of Canada to this Court pursuant to subsection 176(1) of the Income Tax Act. ... The plaintiffs claim that it would not be reasonable to expect them to establish and maintain self-contained domestic establishments at communities near the remaining work sites, not because of the remoteness of the site from the established community, but because (a) their average length of stay being only four to six weeks would make it impractical to rent an apartment; (b) the cost of moving from one apartment to another, being about $1500 for each move, would be excessively onerous; (c) it was a well-known fact that apartment space in the various communities under consideration was difficult if not impossible to secure. ...