Search - consideration

This determination must take into consideration all the applicable circumstances including the terms and conditions of the estate. ...

New subsection 18(9.1) also applies to a bonus or penalty, paid in the course of carrying on a business or earning income from property, in consideration of the early repayment of all or part of a borrowing or an unpaid purchase price for property. ...

Shortly after the purchase of Opco Common Shares from an employee, Newco will transfer such Common Shares to Opco for fair market value consideration. ...

Where the trust has accrued and reported interest on a debt obligation and has at any particular time disposed of the obligation for consideration equal to its fair market value at the time of disposition, the trust may, by virtue of subsection 20(21) of the Act, deduct in computing income for the year of disposition the over accrued amount; that is the amount, if any, by which the aggregate of the amounts of interest on that debt obligation that were included in the trust's income for the year of disposition and all previous years exceeds the total interest actually received thereon. ...

Subparagraph 110.6(14)(f)(i) provides that shares issued as consideration for other shares will not be subject to this special rule. ...

Stock Option Benefit Where an option to acquire shares of a public corporation is issued to a non-resident individual as consideration for employment services that are performed in Canada, the benefit received by the individual from the exercise of the option will, by virtue of section 7 and subparagraph 115(1)(a)(i) of the Act, be included in the individual's taxable income earned in Canada in the year in which the shares are acquired. ...

In such circumstances, you ask what the date of the gift is, what the issue date of the receipt is, what the correct method of fulfilling the deceased’s bequest is, and whether there are any other special considerations that the charity must consider when completing the official donation receipt for the gift by will. ...

À cet égard, l'alinéa 118.2(2)q) prévoit généralement qu'une prime, une contribution ou autre considération à l'égard d'un particulier ou d'un proche à un RPAM constitue des frais médicaux admissibles. ...

This involves both a consideration of the corporation's enabling documents and of the nature of the activities carried on by the corporation. ...

Therefore, it must represent an undertaking by one person, to indemnify another person, for an agreed consideration, from a loss or liability in respect of an event, the happening of which is uncertain. ...