Search - consideration

La régularité des déplacements à un lieu de travail et la nature des tâches qu’il effectue à ce lieu de travail peuvent être prises en considération pour déterminer si un endroit est effectivement le lieu de travail habituel de l’employé. ...

The determination of whether or not an object has become a fixture requires consideration of the degree of annexation and the purpose of annexation. ...

Le principal facteur à prendre en considération est la question de savoir s’il existe des intérêts économiques distincts qui correspondent à une opération commerciale courante entre parties agissant chacune en fonction de ses propres intérêts. ...

The elements relevant to that determination may include, amongst others, consideration of the number of assets invested in, the intention and objectives sought, the relative value of those investments, the degree of influence that the investor has on the management of the particular assets invested in, and the taxpayer’s direct and indirect ownership interest in the investor. ...

Eu égard à la deuxième situation, où il est question d’un prêt, le paragraphe 74.2(1) L.I.R. trouverait également application et ce, malgré le droit prioritaire de A de recevoir la somme de 100 000 $ (en considération de la mise de fonds effectuée par A), plus un rendement établi d’avance. ...

Factors that have been considered in establishing whether particular shares were not acquired in the ordinary course of business are as follows: 1. the nature of the holder's activities; 2. the number and frequency of such share acquisitions by the holder; 3. whether the funds involved represent the initial capitalization of a new subsidiary or the provision of additional operating capital to a subsidiary, both of which would normally indicate permanent capitalization; 4. the terms of the shares acquired and their status as “term preferred shares” otherwise than by virtue of control of the issuer by specified financial institutions; and 5. whether the shares were acquired as consideration on the sale of a business or part of a business where the holder's business has not previously included such transactions.” ...

The problem is that these considerations do not connect the appellant’s employment income to any particular reserve....” ...

The problem is that these considerations do not connect the appellant’s employment income to any particular reserve....” ...

As such, the fair market value of the consideration received in the form of fiat currency or crypto-assets will have to be included in the proceeds of disposition of the claim disposed of by the creditors (e.g., the Taxpayer) for purposes of calculating their capital gain or loss for the year pursuant to subsection 40(1) of the Act. ...

Canco will sell all of its shares of CFA to Forco 1 for cash consideration equal to their fair market value. ...