Search - consideration

In this regard, we will give due consideration to this issue if it is received in the form of a request for an advance income tax ruling. ...

In the particular opinion given, the view was expressed that a PHSP must have the basic elements of an insurance plan, namely, an undertaking by one person; to indemnify another person; for an agreed consideration; from a loss or liability in respect of an event; the happening of which is uncertain. ...

Principal Issues: Whether a swap of securities between RRSP/RRIF and non-registered accounts is treated as a purchase and sale Position: Question of fact Reasons: Depends on intention of parties and whether equivalent consideration passes between parties. ...

In the particular opinion given, the view was expressed that a PHSP must have the basic elements of an insurance plan, namely, an undertaking by one person to indemnify another person for an agreed consideration from a loss or liability in respect of an event, the happening of which is uncertain. ...

We will, however, take your comments into consideration when Interpretation Bulletin IT-352R2 is revised in the future. ...

This is deficient, as you have pointed out, because there are other tax credits (e.g. dividend tax credit) that should be taken into consideration. ...

In this regard, I note that XXXXXXXXXX has forwarded a copy of your letter to the Honourable Paul Martin, Minister of Finance, for his consideration. ...

For example, consideration would have to be given to the reason why the income allocation to the private foundation was made by way of note rather than cash. ...

As stated in paragraph 3 of IT-110R3, a gift, for the purposes of sections 110.1 and 118.1 of the Income Tax Act, is a voluntary transfer of property without valuable consideration. ...

PRINCIPALE QUESTION: Basé sur l’opinion 970722, un employé actionnaire unique dont la société souscrirait à une police d’assurance sur sa propre vie ne pourrait sous aucune considération rencontrer les conditions d’application de 207.6(2). ...