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Subject to certain conditions and limits, section 20.01 of the Act allows individual business proprietors, and individuals carrying on a business through a partnership, to deduct as a business expense amounts paid as a premium, contribution, or other consideration under a PHSP in respect of the individual, his or her spouse or common-law partner, or members of his or her household. ...

Dans le cas d'une PME, cela peut être pour diverses raisons (non-rentabilité pendant les premières années, nécessitée de réinvestissement des liquidités ou simplement pour des considérations d'efficacité fiscale). ...

You indicate that no consideration will be given by either party for this change and want to know if this will trigger a disposition resulting in a capital gain for your former spouse. ...

One of the key considerations in determining whether an organization is validly constituted and operated as a 149(1)(l) entity is whether profit is one of its purposes. ...

Dans cette situation, vous désirez savoir quelle valeur doit être prise en considération afin de calculer l'avantage selon l'alinéa 7(1)a) de la Loi. ...

Generally, a plan will be considered to be a superannuation or pension plan where contributions are made to the plan by or on behalf of the employer or former employer of an employee in consideration for services rendered by the employee and the contributions are used to provide an annuity or other periodic payment on or after the employee's retirement. ...

., voluntary transfers of real or personal property without consideration) are not subject to tax in the hands of the recipients. ...

Such a distribution, being an action taken by the trustee in response to fiduciary duty, is one for which consideration cannot be exacted except in accordance with a provision in the trust deed. ...

Position Adoptée: 1- Additional income tax paid would reduce safe income on hand of Opco. 2- Same as in first scenario for Opco and reduction of the cost of shares of Opco for Purchaserco 3- Same as in first scenario but impact of paragraph 12(1)(x) and subsection 12(2.2) must be taken into consideration. ...

De plus, comme l'ont souligné les juges de la Cour suprême du Canada, le poids à accorder à chacun des éléments en considération peut varier d'une situation à l'autre. ...