Search - consideration

The agreement between the appellant and Mr Towers called for payment to the appellant as consideration for his services of $5,000 on the closing in February, 1973 and a further $5,000 thirty days later. ...

I heard evidence and submissions of counsel at Edmonton on May 28, 1982 and held the matter under consideration. ...

On December 1, 1976, the taxpayer sold 1,715 shares of Heritage House Limited (the “shares”) to his daughter, Pamela Derbecker, in consideration for a promissory note in the amount of $96,948.95 which was payable to the taxpayer on demand after December 31, 1976. ...

In reassessing the appellant for his taxation year 1978 the Minister of National Revenue relied, inter alia, on the following facts: (a) during the taxation years at issue, the appellant was a salaried employee of the Centre de Services Sociaux Laurentides-Lanaudière Inc, in the capacity of social worker; (b) the Centre is a social agency, a part of the social affairs network of the province of Quebec with permanent offices in various localities in the region, at Joliette, Ste-Thérèse, St-Jêrome, Ste-Agathe and so on; the said Centre has various activities, such as youth protection, home care for the elderly, infirm, handicapped and so on; (c) labour relations between the Centre and its salaried employees are governed by a collective agreement; (d) during the taxation years at issue, the Centre asked the appellant to use his automobile, and in consideration thereof the Centre guaranteed the appellant an annual minimum mileage, and if this minimum mileage was not covered, he would be paid an additional amount for use of the automobile; (e) to further clarify subparagraph (d), during the taxation year 1978 the relevant paragraphs of the collective agreement in effect read as follows: ARTICLE 24 — TRAVEL ALLOWANCES 24.01 When an employee at the request of the employer must carry out his duties away from the establishment, he shall be deemed to be at work throughout the time used in travelling. ...

While it was not referenced at the hearing, I would note for consideration (but without additional comment) section 204.1 of the Act which reads: (1) Where, at the end of any month after May, 1976, an individual has an excess amount for a year in respect of registered retirement savings plans, he shall, in respect of that month, pay a tax under this Part equal to 1% of that portion of the aggregate of all such excess amounts that has not been paid by such plans to the individual before the end of that month. ...

This situation may be one in which special consideration should be given for a rebate or remission, but that is beyond the powers of the Board. ...

The decision to work at home was not based entirely on considerations of convenience. ...

In answer to the appellant’s argument of ambiguity- hence a broader interpretation should be applied in favour of the taxpayer — counsel for the respondent simply stated that the section being considered was an exempting provision which precluded any consideration of ambiguity in favour of the taxpayer. ...

Supreme Court of Canada decision Jack Cewe Ltd v Jorgenson, [1980] CTC 314; 80 DTC 6233, in which the Supreme Court gave serious consideration to whether or not, in that matter, the damages at issue flowed out of the contract of employment. ...

Counsel for the Minister suggested that consideration should be given to the totality of the materials used in the building, including the inner core of steel in the structure itself, and to the fact that the outside covering was made of steel, not iron—as iron is understood in the natural state. ...