Search - consideration

Under the terms of the agreement, the taxpayer will pay a sum of money to the taxpayer's spouse as consideration for the spouse agreeing to waive any entitlement the spouse has under Part 3 of the Family Relations Act of British Columbia. ...

If the fact situation described in your aforementioned letter relates to specific transactions and taxpayers, we would be pleased to give further consideration to this matter in the context of an advance income tax ruling. ...

Position: Favourable consideration may be given in certain situations. ...

After giving due consideration to the information submitted, we are unable to provide a definitive response to your questions without further details of the particular case, as it will depend on the terms of the particular trust indenture, the type of trust, the accounting and tax practices with respect to income and the rights of the beneficiary of the trust to enforce payment in respect of the income of the trust. ...

In the Department's view, the guidelines set out in this Interpretation Bulletin are a reasonable distillation of the relevant considerations developed by the Courts. ...

Since the Minister of Finance to whom, I note, you have already written will be involved in considering such policy, your suggestions will be taken under consideration. ...

The question of what is a reasonable allowance can only be determined on a case by case basis, taking into consideration each employee's circumstance. ...

Donald Drummond, Assistant Deputy Minister, Tax Policy Branch, Department of Finance, for his consideration. ...

Martin for his consideration. I trust my comments have addressed your concerns. ...

It was noted in the 1948 Budget Speech that the age exemption was introduced out of consideration for the particular trials and increased expenditures that usually come with advancing years. ...