Search - consideration
Results 21 - 23 of 23 for consideration
Folio Summary
S2-F1-C2 - Retiring Allowances -- summary under Retiring Allowance
In making such a determination, the amount of severance that the employee would reasonably be entitled to will be taken into consideration. ...
Folio Summary
S4-F14-C1 - Artists and Writers -- summary under Business Source/Reasonable Expectation of Profit
In applying this factor, external influences such as economic conditions may affect the sale of artistic or literary works, will be taken into consideration. 1.25 No particular factor described in ¶1.24 is more important than another …. 1.26 In the case of an artist or writer, it is possible they may not realize a profit during their lifetime. ...
Folio Summary
S3-F6-C1 - Interest Deductibility -- summary under Paragraph 20(1)(c)
"In situations such as those in ¶1.63.1 but where the debt represents only partial consideration for the share acquisition, if some assets do not meet the purpose test, the taxpayer may adopt a flexible approach in linking the debt to the eligible assets formerly held by the acquired corporation.... ...