Search - consideration

Note We do not consider a disposition to have occurred if two corporations or a parent corporation and its subsidiary have amalgamated and there is no consideration for the redemption of shares. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

Gift – generally a voluntary transfer of property (including money) without valuable consideration. ... Generally, amounts designated under subsections 104(13.1) and 104(13.2) will reduce the adjusted cost base of a beneficiary's capital interest in the trust unless the interest was acquired for no consideration and the trust is a personal trust. ... Before allocating income to the beneficiaries, you must first take into consideration the trust's expenses. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The debt will be a capital loss if you acquired it: to earn income from a business or property; or as consideration or payment for the sale of capital property in an arm's length transaction. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The debt will be a capital loss if you acquired it: to earn income from a business or property; or as consideration or payment for the sale of capital property in an arm's length transaction. ...

Advantage – The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... The advantage is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ... You acquired it as consideration or payment for the sale of capital property in an arm's length transaction. ...

Some of the information included in the financial statements, such as accruals and the allowance for doubtful accounts, is based on management's best estimates and judgment, with due consideration to materiality. ... Services provided without charge by other government departments and inter-entity transfers of tangible capital assets for nominal or no consideration are recorded and measured at the carrying amount. ... Alignment with the priorities outlined in the CRA Corporate Risk Profile is one of the considerations used to inform the priority ranking of initiatives. ...

When we get notification of your change in marital status, we will recalculate your CCB taking into consideration your new marital status and your new adjusted family net income. ...

This information is taken into consideration by the Department in developing tax policy and legislation. ...

Note The taxable income mentioned in the definition of expenditure limit and qualifying corporation is determined before taking into consideration the specified future tax consequences. ...

The amount of the rebate will depend on the percentage of completion on April 1, 2013, and is based on the consideration for the property in the case of a sale or fair market value in the case of self-supply. ...