Search - consideration

Premium: A "premium" is defined in subsection 146(1) as any amount paid or payable under an RRSP:- as consideration for a contract (as specified in paragraph (a) of the definition of "retirement savings plan" in subsection 146(1)) for a retirement income when the plan matures; or- as a contribution or deposit (as specified in paragraph (b) of the definition of "retirement savings plan" in subsection 146(1)). ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...

You are a corporation resident in Canada that satisfies the definition of "temporary member" in subsection 156(1) of the Excise Tax Act for the purposes of the election for nil consideration, except that you are not a registrant. ...

Information requested in this part must be provided for each claim preparer that has accepted consideration to prepare or assist in the preparation of the SR&ED claim. ...

In determining the reasonableness of the amount claimed by the employee for travel costs, consideration will be given to the mode of transportation used by the employee versus the mode of transportation that could be used to satisfy the requirement to travel. 34. ...

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

The part of her termination benefit that was transferred to another defined benefit RPP is excluded as a specified distribution but is taken into consideration in the PA transfer amount (amount D). ...

Repairs are not taken into consideration in determining whether a substantial renovation has taken place and may not be included in a new housing rebate claim. ...

You are a corporation resident in Canada that satisfies the definition of "temporary member" in subsection 156(1) of the Excise Tax Act for the purposes of the election for nil consideration, except that you are not a registrant. ...

For purposes of determining whether a corporation has carried on an active business as a member of a partnership, as referred to in the subsection 125(7) definitions of "specified partnership income" and "specified partnership loss" (see ¶ 21), the following rules should be taken into consideration: the subsection 125(7) definition of "active business carried on by a corporation" (see ¶ 3); the subsection 125(7) definition of "income of the corporation for the year from an active business" (see ¶s 4 to 6); the meaning, in subsection 129(4), of "income" or "loss" of a corporation for a taxation year from a source that is property (see ¶s 4 to 6); and the subsection 125(7) definition of "specified investment business" (see ¶s 11 to 15 and ¶ 17) and the exclusion of a business from that definition if there are more than five full-time employees throughout the year (as discussed in ¶s 11, 15 and 17). ...