Search - consideration

While it may carry some weight, the most important considerations are the location of the revenue-generating activities. ...

The bank does not pay any fee to the jeweller as consideration for holding the gold as its agent. ...

Additional Information To the best of your knowledge and the knowledge of the taxpayers involved, none of the issues under consideration in this request for an advance income tax ruling: (a) is in an earlier return filed by any of the taxpayers or a related person; (b) is being considered by a tax services office or taxation centre in connection with a previously filed return of any of the taxpayers or a related person; (c) is under objection by any of the taxpayers or a related person; (d) is before the courts in respect of any of the taxpayers or a related person; or (e) is the subject of a ruling previously issued by the Income Tax Rulings and Interpretations Directorate to any of the taxpayers or a related person. ...

Our ruling is based on the Act in its present form and does not take into consideration any proposed amendments to the Act. ...

The above rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...

Nothing in this letter should be construed as confirming that, for the purposes of any of the rulings given herein, any adjustment to the fair market value of the properties transferred and redemption amount of the shares issued as consideration, will be effective retroactively to the time of the transfer and issuance of the shares. ...

The above rulings, which are based on the Act in its present form and do not take into consideration any proposed amendments thereto, are given subject to the general limitations and qualifications set out in Information Circular 70-6R3 dated December 30, 1996, and are binding on Revenue Canada with respect to exchange-traded futures contracts and forward currency contracts entered into or acquired by Fund A or Fund B, as the case may be, between XXXXXXXXXX. ...

All the rights, privileges and powers of USco #2, and all property, real, personal and mixed, and all debts due to USco #2, as well as all other things and causes of action belonging to USco #2, shall be vested in USco LLC and shall be the property of USco LLC as they were of USco #2, and title to any real property vested by deed or otherwise in USco #2 shall not revert by reason of such conversion; b) "Share" means an LLC interest in USco LLC; c) "Stockholder" means each person signing the Operating Agreement and any person who subsequently obtains Shares in USco LLC, in its capacity as a Stockholder of USco LLC; d) "Capital" of Shares is the aggregate of all amounts paid to USco LLC and the monetary value at the time of contribution of property contributed to USco LLC in consideration for the issuance of Shares together with any amounts added thereto by the Board of Managers or the Stockholders in accordance with the provisions of the Operating Agreement, less the aggregate of all amounts by which such capital has been reduced by the Stockholders or the Board of Managers in accordance with the Operating Agreement. ...

When a portion of the consideration for a property that is disposed of is subject to a condition precedent, the vendor does not have an absolute right to be paid for this portion so long as the condition is not fulfilled. ...

On or about XXXXXXXXXX, Amalco will sell to Acquisitionco, solely in consideration for an amount of $XXXXXXXXXX, (i) all of its rights relating to the Indevelopment Productions (the "Rights"), (ii) all the equipment, computer and electronic material, telecopiers, photocopiers and furniture XXXXXXXXXX, (iii) all of XXXXXXXXXX equipment and furniture, that will then be owned by Amalco, that will, at some point in time, be used to produce the Indevelopment Productions and was used to produce the Canadian Productions, including all the sets and stages; (iv) all equipment and furniture used by the current employees of XXXXXXXXXX who will become employees of Acquisitionco (the assets described in (ii), (iii) and (iv) above are hereinafter referred to as the "Equipment"); and (v) all the software, licences, agreements and permits related exclusively to the Rights and the Equipment. 11. ...