Search - consideration
Results 8041 - 8050 of 29012 for consideration
FCA
Wiebe v. The Queen, 87 DTC 5068, [1987] 1 CTC 145 (FCA)
In particular, they affected the consideration to be paid by adding the important requirement of a personal guarantee with the bank to the extent of $20,000; they also drastically affected the terms upon which each appellant became a shareholder by requiring the concurrent execution of a buy-back agreement. ...
FCTD
Farmer Construction Ltd. v. The Queen, 83 DTC 5215, [1983] CTC 198 (FCTD)
My initial disposition was to either reject the application or to defer it until I was satisfied that the Crown was not prepared to call the witness, but after careful consideration of extensive argument from both sides, I reached the conclusion that the plain language of rule 5 entitles the plaintiff to the benefit of British Columbia practice since it lies in an area in which Rules of the Federal Court could properly have been written. ...
FCA
The Queen v. Consumers' Co-Operative Refineries Ltd., 87 DTC 5409, [1987] 2 CTC 204 (FCA)
His contention was that this was an irrelevant consideration since, in his view, the clause “with appropriate differences for different types or classes of goods" in subsection 135(2) qualifies the phrase “at the same rate" with the result that the clause applies only when allocations in proportion to patronage have been made, albeit at different rates, to all customers. ...
FCA
Hare v. Canada, 2013 DTC 5066 [at at 5868], 2013 FCA 80, aff'g 2011 DTC 1215 [at 1262], 2011 TCC 294 (Informal Procedure)
[13] Justice Hershfield went through an extensive consideration of the facts and legal analysis. ...
FCTD
Western Wholesale Drug Ltd. v. The Queen, 77 DTC 5021, [1977] CTC 1 (FCTD)
In September 1970 negotiations began with Mowatt & Moore Limited leading to the grant by the plaintiff of an option, for a consideration of $10,000, to sell 127,480 of its shares outright with a further option on the balance. ...
FCA
Groulx v. Canada, 2010 DTC 5027 [at at 6621], 2010 FCA 321
Canada 2009 FCA 160: “the appellant's inability to pay costs cannot be a consideration in the assessment of costs” ...
FCA
The Queen v. Phillips, 76 DTC 6093, [1976] CTC 126 (FCA)
Such agreement was part of the inducement or consideration for the transfer of his shares by Beaupré to the respondent. ...
FCA
Maysky v. Canada (Attorney General), 2003 DTC 5337, 2003 FCA 237
That will leave for his consideration the issues identified in sub-paragraphs 3 and 4 of paragraph 7 of his reasons. [8] The applicant is entitled to his disbursements. [9] These reasons will apply as well to the application brought by Sylvia Maysky in application A-568-01. ...
FCTD
Mansfield v. The Queen, 83 DTC 5136, [1983] CTC 97 (FCTD), aff'd 84 DTC 6535, [1984] CTC 547 (FCA)
Where shares of one class of the capital stock of a corporation have, after May 6, 1974, been acquired by a taxpayer in exchange for a capital property of a taxpayer that was a share, bond, debenture or note of the corporation (in this section referred to as a “convertible property”) the terms of which conferred upon the holder the right to make the exchange and no consideration was received by the taxpayer for the convertible property other than shares of that class, (a) the exchange shall be deemed not to have been a disposition of property, and (b) the cost to the taxpayer of the shares shall be deemed to be the adjusted cost base to him of the convertible property immediately before the exchange. ...
SCC
Miron and Frères Ltd. v. Minister of National Revenue, 55 DTC 1109, [1955] CTC 182, [1955] SCR 679
.):— The appellant, having acquired from one of its shareholders in June, 1949, for a consideration of $600,000, a farm which the said shareholder had in the latter part of 1948 himself purchased at a price of $90,000, claimed capital cost allowance on the basis of the price paid by it. ...