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Results 331 - 340 of 1087 for consideration

26 February 1992 T.I. (Tax Window, No. 17, p. 6, ¶1765) -- summary under Disposition of Property

(Tax Window, No. 17, p. 6, ¶1765)-- summary under Disposition of Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Disposition of Property A 99-year lease of residential suites by a condominium corporation to non-members in consideration for substantial up-front payments and nominal annual payments thereafter will be considered to be a disposition. ...

2 January 1996 Ruling Case No. 11950 -- summary under Subsection 153(1)

2 January 1996 Ruling Case No. 11950-- summary under Subsection 153(1) Summary Under Tax Topics- Excise Tax Act- Section 153- Subsection 153(1) Ruling that where land was donated to the local County, the value of the consideration was equal to the value of the right granted by the County to avoid a legal liability to clean up the land. ...

29 August 1991 T.I. (Tax Window, No. 8, p. 10, ¶1424) -- summary under Disposition

(Tax Window, No. 8, p. 10, ¶1424)-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Disposition Where a taxpayer receives treasury preferred shares of a corporation in consideration for the disposition to the corporation of its common shares, a question may arise as to whether there has been a disposition if the preferred shares are convertible to common shares. ...

14 May 1991 T.I. (Tax Window, No. 3, p. 26, ¶1232) -- summary under Subparagraph 152(4)(a)(ii)

(Tax Window, No. 3, p. 26, ¶1232)-- summary under Subparagraph 152(4)(a)(ii) Summary Under Tax Topics- Income Tax Act- Section 152- Subsection 152(4)- Paragraph 152(4)(a)- Subparagraph 152(4)(a)(ii) RC may revise paragraph 14 of IT-270R2 to take into consideration s. 152(4)(b)(iv). ...

30 December 1992 T.I. (Tax Window No. 27, p. 5, ¶2321) -- summary under Paragraph 12(1)(g)

(Tax Window No. 27, p. 5, ¶2321)-- summary under Paragraph 12(1)(g) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(g) S.12(1)(g) does not apply where the consideration received for the sale of software includes a note the timing of payment of which depends on the revenue produced from the exploitation of the software. ...

8 March 1993 T.I. (Tax Window, No. 29, p. 4, ¶2446) -- summary under Canadian Manufacturing and Processing Profits

(Tax Window, No. 29, p. 4, ¶2446)-- summary under Canadian Manufacturing and Processing Profits Summary Under Tax Topics- Income Tax Act- Section 125.1- Subsection 125.1(3)- Canadian Manufacturing and Processing Profits In determining whether the manufacturing and processing deduction is available to the producer of a television show, the important consideration is whether the contract between the producer and the broadcasters is a contract for sale or for services. ...

28 May 2004 Ruling RITS 47263 -- summary under Taxable Supply

28 May 2004 Ruling RITS 47263-- summary under Taxable Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Taxable Supply Operating subsidies provided by the Ontario Ministry of Health and Long-Term Care to the operator of a nursing home constituted a grant and not consideration for a supply. ...

31 March 2009 Ruling RITS 103912 -- summary under Section 6

The Accommodation Fee was consideration for a single supply of a residential unit so that it was exempt under s. 6 of Part 1 of Sched. ...

31 March 2009 Ruling RITS 103912 -- summary under Supply