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Whether bona fide arrangements were made at the time the housing loan was made, for repayment of that loan within a reasonable period of time, is a question of fact that can only be determined upon consideration of all the circumstances of a particular taxpayer's case. ...

The wording of the trust agreement (page 1), XXX As indicated in paragraph 5 of IT-374, a contribution equals the excess of the fair market value of the property over the fair market value of the consideration given. ...

Furthermore, in the court cases cited below, the word remuneration has consistently been defined as consideration received for services rendered. ...

Where shares are acquired in that manner, the tax on corporate distributions (Part II.1 of the Act) would also be a consideration. ...

Mortgages are take back as consideration for a sale. The fair market value of the assets of the corporation are largely made up of raw land, capitalized development costs and mortgages receivable. ...

To obtain a definite answer to your queries, we suggest you submit the Plan to the relevant District Office for their consideration. ...

As stated in paragraph 3 of Interpretation Bulletin IT-339R2, Meaning of "Private Health Services Plan", the private health services plan (phsp) must contain the following elements: (a) an undertaking of one person, (b) to indemnify another person, (c) for an agreed consideration, (d) from a loss or liability in respect of an event, (e) the happening of which is uncertain. ...

Each shareholder of Opco received a one common share and one special share of Holdco as consideration for each common share of Opco disposed of. 3. ...

Such an agreement requires the purchaser of the shares to pay an amount to the vendor in consideration of the vendor agreeing to be subject to the terms with respect to non- competition. ...

Should you have a factual situation involving an actual taxpayer that you wish to have considered, you should forward all relevant facts and documentation to the appropriate district taxation office for their consideration. ...