Search - consideration
Results 3711 - 3720 of 8029 for consideration
Miscellaneous severed letter
27 March 1991 Income Tax Severed Letter F
"), quatre choses sont nécessaires pour la validé d'un contrat:- Des parties ayant la capacité légale de contracter;- Leur consentement donné légalement;- Quelque chose qui soit l'objet du contrat; et- Une cause ou considération licite..../4 000043 24(1) Le paragraphe 88(2) de la loi peut être applicable généralement lorsqu'une corporation canadienne a été liquidée après 1988. ...
Miscellaneous severed letter
8 May 1989 Income Tax Severed Letter 5-7728 - [Reimbursement of Relocation Expenses]
It is a question of fact to be decided in each case taking into consideration all of the relevant details. ...
Miscellaneous severed letter
18 October 1989 Income Tax Severed Letter AC58074 - Foreign Accrual Property Income and Currency Swaps
Should you wish to request an advance income tax ruling in respect of a particular proposed transaction, we would be pleased to give further consideration to such foreign exchange hedging arrangements. ...
Miscellaneous severed letter
2 October 1990 Income Tax Severed Letter 5-9825 - [Technical Interpretations of Subsections 48(3) and 107(2)]
Should you have a specific case under consideration we suggest that you request a ruling. ...
Miscellaneous severed letter
27 April 1990 Income Tax Severed Letter AC59514 - Unpaid Remuneration
In our view, similar considerations apply with respect to subsection 78(4). ...
Miscellaneous severed letter
24 August 1987 Income Tax Severed Letter 5-3273 - ["Grandfathering" provisions concerning proposed subsection 249(4) of the Income Tax Act (the "Act") contained in Bill C-64 as given first reading in the House of Commons of Canada on June 9, 1987 (the "Bill")]
Evidence outside of the Agreement is necessary to establish the identity of the parties, the subject matter, the consideration, and the validity of the hand- written additions (since they were not initialed by the parties). ...
Miscellaneous severed letter
25 January 1990 Income Tax Severed Letter AC592355 - Payments to Adoptive Parents
25 January 1990 Income Tax Severed Letter AC592355- Payments to Adoptive Parents Dear Sirs: Re: Payments to Adoptive Parents We are responding to your letter of September 18, 1989 addressed to the District Office in Vancouver which was forwarded to this office for consideration and reply. ...
Miscellaneous severed letter
6 June 1986 Income Tax Severed Letter 5-1183 - [Forgiveness of non-interest bearing employee loans]
Should you require an opinion on the value of the amount of the loan forgiven, full particulars should be forwarded to the local District Office (Business Equity Valuation Unit) for consideration. ...
Miscellaneous severed letter
5 July 1988 Income Tax Severed Letter 5-5682 - [880705]
We do note for your consideration that the Notice of Ways and Means Motion, tabled in the House of Commons on June 13, 1988 proposes to amend paragraph 251(5)(b) of the Act to delete the reference therein to section 256 of the Act. ...
Miscellaneous severed letter
20 September 1990 Income Tax Severed Letter ACC9732 - Related Persons and Associated Corporations
Its application extends to provisions such as the definition of a "Private Corporation" at paragraph 89(1)(f), the inadequate consideration rules at subsections 69(6) and (7) and other law where de facto control tests are not considered appropriate. ...