Search - consideration

Workload constraints prevented us from giving full consideration to your query until this time. ...

As consideration for the transfer Y would receive a note equal to his ACB of the transferred shares and shares of Holdco having a value equal to the difference between the FMV and X's ACB of the transferred shares. 6. ...

We would however accept a clause in a contract that permits the subscriber to assign, for valuable consideration, his obligations under the contract to another person. ...

The number of years with the previous employer that would count for the purposes of clause 60(j.1)(ii)(A) of the Act would be those years of service with the previous employer that were taken into consideration in determining the amount of the pension benefits. ...

As partial consideration for the sale, Opco took back a mortgage receivable from the purchaser ("Purchaseco"). 4. ...

In order for a particular DRDP to qualify as a PHSP, as defined, the plan implemented by an employer on behalf of its employees must be in the nature of insurance and must contain the following elements as set out in paragraph 3 of IT-339R2: (i) an undertaking of one person, (ii) to indemnify another person, (iii) for an agreed consideration, (iv) from a loss or liability in respect of an event, (v) the happening of which is uncertain. ...

This position is not altered by various other considerations such as the fact that an employer may require an employee to return to the work site after hours. ...

The comments in this letter are purely of a general nature and do not take into account considerations that might arise in the context of a specific transaction or event. ...

Meeting with Finance In response to numerous queries received from Revenue Canada concerning the proposed Part 1.3 tax, Finance agreed to attend a meeting with us to discuss their intent and policy considerations inherent in the drafting of the Part 1.3 legislation. ...

You have offered two interpretations of CEE for our consideration: 1. ...