Search - consideration

A plan in the nature of insurance, in this respect, must contain the following basic elements: (a) an undertaking by one person, (b) to indemnify another person, (c) for an agreed consideration, (d) from a loss or liability in respect of an event, (e) the happening of which is uncertain. ...

Therefore, we are forwarding the attached correspondence to you for consideration and, should you or the relevant tax services office request assistance, we could provide you with our technical interpretation of the given situation. ...

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

Under the Regulations, the product must be safe for consideration as an over-the-counter product. ...

Whether XXXXXXXXXX members have beneficial ownership is a question of fact that can only be made after consideration of all the facts and circumstances of your particular case. ...

Accordingly, in our view, the full federal credit will be available for the years under consideration where the provincial credit has been reduced but has not been suspended or terminated. ...

In this latter respect, the deductibility of interest on the first loan under paragraph 20(1)(c) is a separate issue that taxpayers will have to take into consideration in structuring their loan arrangements. ...

If the additional payment is the sole consideration for use of the money, there would appear to be a very strong probability that it is interest or a payment in lieu of interest. ...

In consideration of the Insurer making the Structure Payments, the Plaintiff settles his claims against the Defendants. ...

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