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Results 3721 - 3730 of 8027 for consideration
Miscellaneous severed letter
30 June 1989 Income Tax Severed Letter AC32449 - Whether or not Discount on Issuance of a Zero-coupon Bond Would be Interest
If the parties decide to proceed and provide us with the necessary documentation we would be pleased to reopen the file and give it priority consideration. ...
Miscellaneous severed letter
28 May 1986 Income Tax Severed Letter 5-1358 - [Cross-Border Parent and Subsidiary Company Loans]
In our opinion i) On the disposition of the loan to Subsidiary Parent will realize a capital loss on the exchange equal to the excess of the adjusted cost base of the loan over the greater of the fair market value of the loan and the fair market value of the shares received as consideration for the disposition. ii) The capital loss will be deemed to be nil pursuant to subparagraph 40(2)(g)(ii) of the Act. iii) The opening cost to Parent of the additional shares of Subsidiary will be equal to the lesser of the fair market value of the loan for which they were issued and the fair market value of the shares received. iv) The provisions of subsection 85(4) of the Act will apply to add the amount of Parent's capital loss on the disposition to the adjusted cost base of Parent's shares of Subsidiary. ...
Miscellaneous severed letter
11 January 1990 Income Tax Severed Letter AC74594 F - Versions française du guide pensions et REER
Nous vous soumettons ces derniers commentaires pour votre considération. ...
Miscellaneous severed letter
3 November 1989 Income Tax Severed Letter AC58760 - Income Earned on Reserve Fund Investments
The level of reserves required by provincial legislation would also be an important consideration. ...
Miscellaneous severed letter
22 June 1989 Income Tax Severed Letter AC58123 - Sale of Accumulated Income in Registered Education Savings Plans
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. ...
Miscellaneous severed letter
30 March 1988 Income Tax Severed Letter 7-2606 - [Tobacco Growers Exit Compensation Program]
Our Comments Payments under the ECP are not in respect of consideration for transferring tobacco quota to the tobacco assistance committee. ...
Miscellaneous severed letter
28 October 1987 Income Tax Severed Letter 7-2184 - [XXXX]
In form both of the annuities provided for-our consideration would not be precluded from that definition. ...
Miscellaneous severed letter
18 May 1983 Income Tax Severed Letter 3-3610 - [Advance Ruling Request]
Therefore, any future correspondence on this issue should be forwarded to the relevant District Office for consideration. ...
Miscellaneous severed letter
10 March 1986 Income Tax Severed Letter 7-0031 - [Deduction of Employer's Portion of CPP and UI by Employee]
We must comment at the outset that we are assuming that XXXX was indeed an "employee" in the circumstances under consideration, rather than an independent contractor or self-employed individual. ...
Miscellaneous severed letter
13 December 1989 Income Tax Severed Letter AC58765 - Loss on Disposition of a Mortgage Receivable
As partial consideration for the sale, Opco took back a mortgage receivable from the purchaser ("Purchaseco"). 4. ...