Search - consideration

As consideration for the transfer, the father takes back a non-interest bearing promissory note for $600,000. ...

Pursuant to subsection 85(1) of the Act he would transfer the property to a taxable Canadian corporation at its adjusted cost base taking in return shares and debt in consideration for the transferred property. ...

After careful consideration of the matters outlined in your correspondence I regret that I am unable to recommend a remission of the penalty. ...

In determining whether the costs of a particular renovation can be deducted against income in the year or require capitalization, consideration should be given to the guidelines in paragraph 4 of interpretation bulletin IT-128R "capital Cost Allowance- Depreciable Property", a copy of which is enclosed. ...

We trust you will give this request favourable consideration. An early reply to this request would be appreciated. ...

However, after careful consideration of the matters outlined in his letter, I regret that I am unable to recommend the remission of his tax, penalty or interest liability. 24(1) 19(1) has been treated in a fair and reasonable manner similar to any taxpayer in like circumstances. ...

This matter has, therefore, been brought to the attention of the Department of Finance for their consideration. ...

A") of a corporation ("Aco") intends to sell, at fair market value, his class A common shares of Aco to Aco in consideration for class B common shares of Aco which have the same fair market value and stated capital as the class A common share sold. ...

On your behalf, I will ensure that the Manitoba Ministry of Revenue is provided with information necessary for their consideration of a remission of provincial income tax. ...

To simply treat the commission as a reduction of her cost of the property would be inconsistent with the fact that the full purchase price would be shown on the Affidavit of Land Transfer Tax and Value of Consideration filed with the registered deed. ...