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Results 3601 - 3610 of 8027 for consideration
Miscellaneous severed letter

7 September 1991 Income Tax Severed Letter - Meaning of Remuneration

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

7 March 1991 Income Tax Severed Letter - Shareholder Benefit and Dividend Reinvestment Plan

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

7 April 1991 Income Tax Severed Letter - Small Business Corporation

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. ...
Miscellaneous severed letter

7 April 1991 Income Tax Severed Letter - Deferred Salary Leave Plan

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

7 September 1991 Income Tax Severed Letter - Supplemental Health Care

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. ...
Miscellaneous severed letter

14 June 1990 Income Tax Severed Letter ACC9524 - Capital Gains Exemption - Sufficient Dividend Test

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. ...
Miscellaneous severed letter

7 February 1991 Income Tax Severed Letter - Non-competition Payments

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. ...
Miscellaneous severed letter

7 May 1991 Income Tax Severed Letter - Employee Pay-all Plan for Group Long Term Disability Insurance Coverage

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. ...
Miscellaneous severed letter

7 February 1991 Income Tax Severed Letter - Assignment of Liability - Structured Settlements

Apart from this consideration, we are reasonably confident at this time that, should a ruling request be received in the near future in which the assignment of the settlement agreement to an appropriate assignee was an integral part and it otherwise complied with the provisions of paragraph 5 of Interpretation Bulletin IT-365R2, it would receive a favourable response. ...
Miscellaneous severed letter

7 March 1991 Income Tax Severed Letter - Overseas Employment Tax Credit

Specifically, you submitted for our consideration the following situation: 1. ...

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