Search - consideration

En général, l'ARC devrait tenir compte, entre autres, de ces considérations pour déterminer l'approche à prendre dans une situation particulière donnée. ... In general, the CRA must take into account, among others, these considerations to determine what approach to use in a particular given situation. ...

However, pursuant to subparagraph 40(2)(g)(ii), that loss may be deemed to be nil unless it was acquired by the taxpayer for the purpose of earning income or as consideration for the disposition of capital property with whom the taxpayer was dealing at arm’s length. ... (ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm’s length, […] is nil;” With respect to the example in which the negative yield bond was held on account of income, it is assumed that paragraph 18(1)(a) would not otherwise apply. ...

To determine if a motor vehicle allowance is reasonable, various considerations arise. ... Consideration would need to be given to the reasonable costs that an employee would be expected to incur for actual trips compared to the amount of the allowance paid to the employee. ...

Lorsqu'il s'agit de déterminer le degré de corrélation, d'entrelacement ou d'interdépendance existant entre des opérations commerciales, les facteurs à prendre en considération peuvent inclure les suivants, sans que cette liste soit exhaustive: a) La mesure dans laquelle les deux exploitations ont des facteurs communs qui peuvent être pertinents; b) La question de savoir si l'exploitation se fait dans les mêmes locaux; c) Une exploitation peut exister principalement dans l'intention d'approvisionner l'autre; d) Les entreprises ont des fins d'année financière différentes; e) Le système comptable du contribuable enregistre les opérations des deux entreprises comme s'il s'agissait d'une seule entreprise, ou des registres complets et distincts sont tenus pendant toute l'année. ... Tout d'abord, mentionnons que la liste de facteurs à prendre en considération apparaissant au IT-206R n'est pas exhaustive. ...

"Payment" means the single, lump-sum amount that the Company will pay to the Taxpayer as consideration for the termination of her rights to continue to receive Health Care Benefits under the Plan. ... Pursuant to the Agreement, in consideration for the Taxpayer granting a full release and discharge to the Company of any and all claims and rights of action that the Taxpayer has under the Plan, the Company agrees to make the Payment to the Taxpayer equal to the value of the estimated Health Care Benefits foregone as a consequence of the termination of the Plan. ...

$XXXXXXXXXX in consideration for your delivery of vacant possession of the Suite, b. ... Currently, your expectation is that the owners of the Building will compensate you by way of XXXXXXXXXX months rent ($XXXXXXXXXX), in consideration for your delivery of vacant possession of the Bachelor on or before XXXXXXXXXX. ...

Yes, if the fair market value of the policy exceeds any consideration given by the employee for the transfer of the policy. ... In the first scenario, paragraph 6(1)(a) of the Act will include in the income of the employee the amount, if any, by which the fair market value of the policy exceeds any consideration given by the employee for the transfer of the policy. ...

Will Mrs A be considered to have received fmv proceeds where income interest is released with no direction & for no consideration? ... A will execute a Deed of Disclaimer to release and surrender her interest in the Trust for no consideration. ...

6 March 2006 External T.I. 2005-0155271E5 F- Disposition d'une participation au capital Unedited CRA Tags 39 107(1) 107(1.1) 108(1) Principales Questions: Est-ce que la somme reçue en considération de la disposition des droits au capital d'un bénéficiaire d'une succession en faveur d'un autre bénéficiaire peut amener des conséquences fiscales? ... Pour régler le litige, vous avez accepté, en retour et en considération du paiement par XXXXXXXXXX d'une somme de XXXXXXXXXX dollars, de céder à XXXXXXXXXX tous vos droits, titres et avantages existant en votre faveur et découlant du testament de XXXXXXXXXX sous réserve de certains biens que vous désiriez recevoir. ...

Consequently, the Taxpayer may transfer it to a taxable Canadian corporation pursuant to subsection 85(1) in exchange for consideration that includes at least one share of the corporation. Generally, where the Taxpayer and the corporation agree upon an amount that does not exceed the fair market value of the property and that is not less than the fair market value of any non-share consideration that is received, the amount agreed upon becomes (subject to certain specific limitations) the Taxpayer’s proceeds of disposition and the corporation’s cost of the property. ...