Search - consideration

In Southwind, the Federal Court of Appeal endorsed consideration of a series of factors that should be considered in determining where business income is situated. ...

Selon le CCQ, le tribunal tient compte des circonstances dans lesquelles les époux se trouvent; il prend en considération, entre autres, leurs besoins et leurs facultés, les accords qu'ils ont conclus entre eux, leur âge et leur état de santé, leurs obligations familiales, leurs possibilités d'emploi, leur situation patrimoniale existante et prévisible, en évaluant tant leur capital que leurs revenus et, s'il y a lieu, le temps nécessaires au créancier pour acquérir une autonomie suffisante. ...

For a plan to be considered an IP, it must contain 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. ...

Flaherty, Minister of Finance, and the Honourable Diane Finley, Minister of Human Resources and Skills Development, for their consideration. ...

The determination of the expected duration of the employment duties must be made on the basis of the facts known at its commencement and consideration should be given to the factors noted in paragraph 6 of IT-91R4. ...

Paragraph 80(2)(a) of the Act entitled “Application of debt forgiveness rules” states: “For the purposes of this section, (a) an obligation issued by a debtor is settled at any time where the obligation is settled or extinguished at that time (otherwise by way of a bequest or inheritance or as consideration for the issue of a share described in paragraph (b) of the definition “excluded security” in subsection (1));” Therefore, had the Notes payable been extinguished by the terms of the father’s will, the debt forgiveness rules contained in section 80 would not have applied. ...

The determination of the expected duration of employment must be made on the basis of the facts known at its commencement and consideration should be given to the factors noted in paragraph 6 of IT-91R4. ...

According to Article 17 of the Tax Agreement, pensions arising in Hong Kong SAR and paid to a resident of Canada in consideration of past employment may be taxable in Hong Kong SAR. ...

In addition, the proposed amendments provide that the amount of the advantage in respect of a gift is generally equal to the FMV of any property, service, compensation or other benefits received, or expected to be received in the future, by the donor, or a person or partnership who does not deal at arm's length with the donor, that is consideration or in gratitude for, or in any other way related to the gift. ...

In the situation described, consideration must be given to subsection 56(2) of the Act. ...