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In consideration, the Funds agreed to pay Funding Corp a portion of the management fees that otherwise would have been payable by them to the Fund manager (the “Manager”) and which the Manager had agreed to relinquish (the “Earned Fees”), which were expressed to be fees paid by the Funds for the services rendered to them in the U.S. by Funding Corp in arranging for the daily funding of the brokerage commissions. ... CRA assessed on the basis that the Earned Fees were consideration for an imported taxable supply because they were not consideration for a financial service. ...

After noting (at para. 35, TaxInterpretations translation) “Where it has been argued that the deed of transfer or assignment in itself constitutes the separation agreement, the case law has been unanimous that it must contain a reference to the separation pursuant to which the transfer was made”, Schrager JCA noted that, here, the December 2010 deed of assignment made no reference to an agreement for the taxpayer to renounce support in consideration for the transfer, and instead stated the consideration for the transfer to be nil – nor did the deed of transfer state that the parties at that time were separated (and instead stated that their marital status was unchanged). Schrager JCA noted (at para. 38) that a “Consent on Ancillary Measures” signed by the parties in 2014 (i) confirmed that they ceased to have a married life together in the fall of 2010 (prior to the deed of assignment) and (ii) further stated: In consideration of the division of movable and immovable property which the parties made in December 2010 and early 2011, the plaintiff waives maintenance for her and all remedies which she could assert against the defendant's estate …. ...

Nonis’ remuneration to be from employment exercised in Canada than the days of actual exercise, he contrasted s. 115(2)(c.1)(ii) with s. 115(2)(c.1)(i) as follows (at para. 70): Subparagraph 115(2)(c.1)(i) is intended to cover amounts received as consideration or partial consideration for entering into a (or forbearing another’s) contract of service, or for entering into an agreement to perform a service where any such service or part is to be performed in Canada. While (i) covers consideration for "“entering”" into a contract or agreement, (ii) prevents non-capture where a signing bonus is represented as something else. ...

Such assessments were made on the basis that a transfer took place when the cash belonging to the subsidiaries ended up in the hands of the respondents and that the consideration given by the respondents in return (the shares of the subsidiaries) had no value. Noël C.J. found that the transfer of cash from the subsidiaries to the respondents consisted of a transfer of cash from the subsidiaries to WTC, which was a non-arm’s length transfer occurring for no consideration (and, thus, subject to s. 160) and a second transfer of the cash from WTC to the respondents, to which s. 160 applied if the respondents did not deal at arm’s length with WTC. ... In rejecting the Crown’s submission that each respondent was liable for all of the subsidiary’s tax debt, Noël C.J. found (at para. 95) that the phrase “consideration given” reflects “Parliament’s intention to limit the derivative liability of transferees to the monetary advantage that they derive from the transfer”. ...

The definition in Art. 12(4) of the Australia-U.S. treaty (the “DTA”) of “royalties” referred inter alia to: payments or credits of any kind to the extent to which they are consideration for the use of or the right to use any: (i) copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right …. Moshinsky J found that Australia was permitted under the DTA to impose withholding tax of 5% on a portion of the purchase price paid by SAPL to PBS on the basis that it constituted consideration for the use, or right to use, the trademarks to which PepsiCo or SVC were beneficially entitled, stating (at paras. 244, 255-256, and 258): [W]hile the payments made by SAPL were, on their face, payments for the purchase of concentrate, this is not determinative of their characterisation for the purposes of Art 12(4) …. … PepsiCo and SVC, as the parties to the EBAs, were entitled to receive the payments made by SAPL under the EBAs. ... In these circumstances, the relevant portions of those payments (being the portions that were consideration for the use of, or the right to use, the relevant items) “came home” to PepsiCo/SVC … by being applied as they directed. ...

HLL transferred its Newco Class D preference shares on a s. 85(1) rollover basis to a newly-incorporated subsidiary (Newco 2) in consideration for Class A common shares of Newco 2 (having a deemed cost under s. 85(1)(h) of $3.47M.) ... The taxpayer transferred its shares of RTI (with an FMV of $7.05M) on a s. 85(1) rollover basis to a newly-incorporated subsidiary (Newco 3) in consideration for Class A common shares of Newco 3 (having a cost under s. 85(1)(h) of $0.50M.) ... HLL transferred its Class A common shares of Newco 2 (reported as having an ACB of $4.48M) on a s. 85(1) rollover basis to a special-purpose wholly-owned subsidiary of HLL (HLAL) in consideration for Class A common shares of HLA. ...

The Commissioner assessed on the basis that the consideration paid by GIAG to CMPL for the copper concentrate under a contract (the “February 2007 Agreement”) between them described below was less than the consideration that might reasonably be expected to have been paid in an arm’s length dealing between independent parties. ... Chevron... make[s] it clear that the hypothetical should be based on the form of the actual transaction entered into between the associated enterprises but on the assumption that the parties are independent and dealing at arm’s length, in order to identify a reliable substitute arm’s length consideration for the actual consideration given or received. ...

The trial judge had essentially applied the test in s. 168(3)(c) that consideration is not due until work is "substantially completed. ... Before concluding that, in these circumstances, an invoice should have been issued for the partially completed work, Noël J. stated (at paras. 32-33): The difficulty this reasoning raises is that according to the very terms of paragraph 152(1)(b), the issuing of an invoice may be unduly delayed even if the work has only been partially completed, since the provision speaks of an invoice "in respect of the supply for that consideration or part. ...

The Queen, 2015 DTC 1141 [at at 908], 2015 TCC 146-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments payments received in consideration for reducing lease payments were compensation for lost lease income, and s. 9 income Leases by the taxpayer ("GMAC") to GM dealership customers stipulated a "residual value" at which the customer could purchase the vehicle at lease termination. General Motors of Canada Limited ("GMC") would make "residual value support payments" to GMAC in consideration for GMAC increasing the residual values (thereby reducing lease payments). ...

MFT then sold these preferred shares to McClarty in consideration for a demand promissory note of $48,000. McClarty then sold these preferred shares to a corporation ("101 SK") of which he was the sole shareholder and director in consideration for a $48,000 demand promissory note, which 101 SK then repaid out of cash proceeds received by it on the redemption of the preferred shares. ...