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BP Canada’s Position [15]            The following arguments are advanced on the point of law under consideration: BP Canada submits that the Minister’s application should be dismissed. ... In the middle of the process, that policy consideration abated in favour of gaining the information the working papers contain. ... Costs are reserved, and will be determined in a separate order following consideration of the submissions of Counsel. ...

The question of whether an outlay or expense was incurred for the purpose of earning income has been the subject of much judicial consideration. ... The issues which will arise from case to case are such that it would be wrong to attempt to confine these considerations within such a fixed and limited formula. ... Further, McIntyre, J. stated at page 27: Where discrimination is found a breach of s. 15(1) has occurred and—where s. 15(2) is not applicable—any justification, any consideration of the reasonableness of the enactment; indeed, any consideration of factors which could justify the discrimination and support the constitutionality of the impugned enactment would take place under s.1. ...

Part of the TPA included a review of the payments made by the Applicant to ITPC, Manser, MWF and SoftPOS as consideration for the services provided by them to the Applicant. ... Part of this involved the consideration of certain payments that had been made to the foreign company in exchange for services allegedly provided by the foreign company. ... Due consideration to the materials provided to date, or an interview with Mr. ...

  [62]          Pursuant to section 68, where a taxpayer receives an amount that can reasonably be regarded as part consideration for the disposition of property and part consideration for services, the former amount is deemed to be proceeds of disposition of property and the latter amount to be an amount receivable in respect of those services, irrespective of the legal form or effect of the contract under which the amounts were payable. It reads:   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 ... However, both subsection 16(1) and section 68 are aimed at amounts that contain more than one type of payment: subsection 16(1) refers to “an amount... in part interest or other amount of an income nature and in part an amount of a capital nature” and section 68 refers to an amount part of which is consideration for the disposition of property and in part consideration for the provision of services. ...

The considerations that led him to the transaction were fully brought out in the competent cross-examination to which he was subjected by Mr. ... There were several considerations that impelled him to this decision. ... It is plain that the respondent had no considerations of a capital nature in mind. ...

A contract of sale, which is, by definition, a transfer of property for a consideration. cannot be a gift, which is: by definition, a disposition of property without consideration. ... Stroud’s Judicial Dictionary says of gift, inter vivos: “The word ‘gift’ involves a transfer without consideration of a beneficial interest.” ... The first notes that it is bestowed “without expectation of return or compensation”; the second that it involves a transfer “without consideration” and the third says that it is effected “gratuitously”. ...

The sole consideration received by the Appellant pursuant to the Exploration Agreement was common shares of Terra. 15. ... Likewise, I conclude there is little or no consideration in the purpose test of the amount of gold found at or produced from the Bullmoose site and instead concentrate on the purpose of Terra’s activities. ... It is my opinion the Federal Court of Appeal’s reasoning in Tonn (supra), as far as it relates to identifying the appropriate application of an objective test, is an appropriate consideration in the present case. ...

(“Bermuda”) from Export Development Corporation (“EDC”), we propose the course of action as described below for your consideration. ... At the option of HOL, exercised on or before December 31, 1988, Bermuda will transfer its interest in the New Partnership to HOL for consideration of U.S.$31.7 million (the “Consideration”). Payment of the Consideration may be satisfied by reduction of the amount owing by Bermuda to HOL in respect of the EDC loan. 6. ...

Any promises ever made by any member of either level of government were made without any consideration having been given by FBL and were purely political statements. ... The agreement between the taxpayer and the third party stipulated that the payment was “in consideration of the loss of pension rights, chances for advancement, and opportunities for re-employment...” ... There is no consideration. There is no quid pro quo, on the part of the taxpayer. ...

Consideration had to be given not only to the lower commercial potential of land on such a street, but also to the restrictions on the commercial use of the ground floors of any buildings built on the Montbeillard land. ... The value I have determined is well below that amount. [61] Even if this Court did not have jurisdiction to verify the legitimacy of SIM’s tax liability, I would still reach the conclusion that the assessment must be vacated, since the fair market value of the Montbeillard land does not exceed the value of the consideration received by SIM. ... As I have already noted, the claims in question were part of the consideration given to SIM to acquire the Montbeillard land. ...