Search - consideration

If the Corporation issues Common Shares as aforesaid, such Common Shares will be issued in consideration for the past services of the Participant to the Corporation and the entitlement of the Participant under this Plan shall be satisfied in full by such issuance of Common Shares. ...

Au moment du versement des Primes au Régime, les Participants n'auront aucun droit à l'égard de ces dernières, leurs droits étant sujets à ce qui est prévu au point 12(m) de la présente. d) Les Primes visées par le Régime seront des gratifications ou des paiements analogues octroyés en considération des services rendus à la Société. e) Seule la Société pourra cotiser au Régime au bénéfice des Participants. f) Les Participants ne pourront participer au Régime qu'en raison des montants de leurs Primes qui auront été versées au Régime par la Société. ...

In consideration for the transfer, USHoldco issued to USParentco (the parent corporation of Xco) XXXXXXXXXX newly issued shares of its common stock. ...

Consequently, it is our view that the ordinary sense of the term inventory must be taken into consideration in order to determine if the rental equipment is inventory. ...

The XXXXXXXXXX shares of XXXXXXXXXX were issued from treasury in XXXXXXXXXX for cash consideration. ...

None of the issued shares referred to herein (including the shares to be issued as described in the proposed transactions) are or will be, at any time during the implementation of the proposed transactions described herein: (a) the subject of any undertaking that is a guarantee agreement; (b) the subject of a dividend rental arrangement; (c) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or (d) issued for consideration that is or includes: (i) an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or (ii) any right of the type described in subparagraph 112(2.4)(b)(ii). 26. ...

(F) The trust will qualify as a personal trust since the First Nation will be the settlor of the trust and the interest will not be acquired for consideration.. ...

Immediately before this winding-up, the Partnership will have no property other than the property received from Newco as consideration for the disposition to it of the Partnership's assets. ...

La Reine, 2002 DTC 2065 (CCI) (ci-après " Ahmad "), le juge Miller qui avait à décider si les intérêts avant jugement reçus par un contribuable relativement à des dommages-intérêts étaient imposables, a statué comme suit sur le sens à donner au mot " intérêt ": " The starting point for the determination of the nature of an interest payment is the oft-cited definition of the Supreme Court of Canada in Re The Validity of Section 6 of the Farm Security Act, 1944 of the Province of Sasketchewan: Interest is, in general terms, the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another... ...

La Cour refusa la dépense pour les motifs suivants: " My reason for concluding that the premium in question is not an expenditure to earn the income of the " business " is that it is paid as consideration for an insurance policy pursuant to which the respondent is entitled to receive certain fixed weekly amounts for each week that he is "totally disabled and is thereby prevented from working for remuneration or profit" by reason of "disability due to accidental bodily injury", or by reason of "disability due to sickness", and to have such insurance coverage he must be a member of an organization that bargains on behalf of television and radio artists. ...