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Technical Interpretation - Internal
22 November 1995 Internal T.I. 9515087 F - CHALET-HOTEL ET PAVILLON
Les facteurs pris en considération afin d'effectuer une telle détermination comprennent l'emplacement du bien, l'exploitation du bien sur une base saisonnière ou annuelle, le genre d'installations et de services offerts et si ces installations constituent la raison d'être principale de l'hôtel ou si elles sont offertes de façon accessoire ou secondaire. b)Si le bien constitue un "chalet-hôtel", il faut alors déterminer dans quel but une personne utilise un tel bien. ...
Conference
5 October 2018 APFF Roundtable Q. 9, 2018-0768801C6 F - Tax on Split
Question 1: Whether the CRA can confirm its position as to whether shares of a holding corporation qualify as excluded shares, taking into consideration its responses to Questions 6 and 7 of the 2018 STEP CRA Roundtable (2018-074403) versus: a) examples 8 and 12 of the Guidance on the Application of the Split Income Rules for Adults; and b) the Department of Finance Technical Backgrounder on Measures to Address Income Sprinkling published in support of its December 13, 2017 press release. ...
Technical Interpretation - Internal
18 February 2003 Internal T.I. 2002-0177447 - Non-resident Health and Welfare Trust
With respect to this argument, we find that the legal reality must prevail and that in order to ascertain the true nature of a relationship we must take into consideration the overall scheme of things. ...
Technical Interpretation - Internal
23 April 2003 Internal T.I. 2003-0008767 F - Benefits Conferred on Shareholders
Avantage conféré Il faut maintenant déterminer si un avantage a été conféré à XXXXXXXXXX lors de la cession de la terre agricole, des améliorations de terrain et des bâtisses pour une considération égale à leur JVM mais inférieure à leur coût total. ...
Ruling
2003 Ruling 2003-0005273 - Unwinding NRO Structure
Total consideration received by US Sub will equal the FMV of the shares of NRO which will be greater than the FMV of the ULC 1 Debt. ...
Ruling
2003 Ruling 2003-0007243 - XXXXXXXXXX - Mutual Fund
The general intent of the prescribed XXXXXXXXXX regulations is to ensure that a share would qualify for treatment as a XXXXXXXXXX only if the investor is truly at risk for the consideration for which the share was issued. ...
Technical Interpretation - Internal
2 July 2003 Internal T.I. 2003-0003087 - Article XXIX B (U.S. Treaty)
It is therefore apparent that provincial taxes are not taken into consideration in paragraph 6 of Article XXIX B of the Convention. ...
Ruling
2003 Ruling 2003-0018103 F - DEDUCTIBILITE DES INTERETS
En considération des rachats d'actions, Perteco émettra des billets payables sur demande d'une valeur nominale égale au montant du rachat des actions catégorie C. ...
Ruling
2003 Ruling 2003-0015903 - XXXXXXXXXX
Such transfers may involve the buyer issuing debt to the vendor (in each case being the relevant entities in the A Co XXXXXXXXXX Group or the B Co Group, as the case may be) as consideration for the transferred assets. 22. ...
Ruling
2003 Ruling 2003-0023853 F - ACTIVITE COMMERCIALE COMPLEMENTAIRE
En considération des services rendus par SEC A, SEC B effectuera une contribution annuelle au fonds d'opération de SEC A, le tout conformément aux dispositions de la Convention de service U à intervenir entre les parties. ...