Search - consideration

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, those CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, those CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are o be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

As provided for in subparagraph 110.6(14)(f)(ii) of the Act the deeming provision does not apply in respect of shares that were issued as consideration for property of a partnership which consists of "all or substantially all of the assets used in an active business carried on by... the members of that partnership". ... Subsection 85(3) applies where a partnership has disposed of property to a corporation under subsection 85(2), winds up its affairs within 60 days of that disposition and has, immediately before the winding-up, no property other than money or property received from the corporation as consideration for the disposition. ...

., voluntary transfers of property for no consideration) are not subject to tax in the hands of the recipient. ... However it would appear that the conditions described in paragraph 1.3 of the Folio are met such that the Contributions received for the benefit of a sick family member represents voluntary transfers of property for no consideration. ...

(B) What are some of the considerations that the legal representative should consider and document when asking for an extension? ... What are some of the considerations that the legal representative should consider and document when asking for an extension? ...

Holdco 3 will subscribe for one common share in the capital of Newco 3 for nominal consideration. ... As sole consideration for these transfers, Newco 2 will issue Class A Shares to Mr. ... As sole consideration for these transfers, Holdco 1 will issue Class A Shares to Mr. ...

DC2 will dispose of the automobile to New Holdco4 at its FMV, for all cash consideration (approximately $XXXXXXXXXX). 103. ... Upon incorporation, Subco1 will issue XXXXXXXXXX Subco1 Common Share to Holdco1 for $XXXXXXXXXX cash consideration. ... Upon incorporation, Subco2 will issue one Subco2 Common Share to Holdco2 for $XXXXXXXXXX cash consideration. ...

(l) Foreign Sub 2 sold XXXXXXXXXX to Forco 1 in consideration for cash proceeds equal to the FMV of XXXXXXXXXX. ... (ii) Canco 4 sold XXXXXXXXXX in a taxable sale to Canco 7 for FMV consideration. (iii) Canco 4 sold the XXXXXXXXXX) in a taxable sale to Forco 12 for FMV consideration. ...

Debtor will receive from Debtor's Sub #3, as sole consideration for the transfer of its depreciable assets, shares of Debtor's Sub #3. ... The XXXXXXXXXX Unsecured Creditors will receive this consideration from Debtor. Debtor will issue XXXXXXXXXX Common Shares to New Debtor in consideration for New Debtor's delivery of the consideration to Debtor, which will then deliver this consideration directly to the XXXXXXXXXX Unsecured Creditors. ...

Options to each of X Co. and Newco in consideration for the issuance to the particular holder of New X Co. ... Redemption Amounts and will issue to Y Co. in consideration therefore the X Co. ... Redemption Amounts and will issue to X Co. in consideration therefore the Y Co. ...