Search - consideration

Should you feel the provisions are unfair to a specific financial sector we suggest that it would be appropriate for you to submit details of your concerns to the Department of Finance for their consideration. ...

With respect to GAAR, this is clearly an issue that would require further consideration. ...

In prorating the employment income to determine the tax-exempt portion, vacation leave and statutory holidays can be taken into consideration in the pro-rating formula. ...

Position TAKEN: Agreed with taxpayer and advised him that section 80 was under consideration by Finance Reasons FOR POSITION TAKEN: Had the taxpayer accrued the liabilities he would have had losses to apply the section 80 amount against before reducing the cost of his depreciable assets. 940390 XXXXXXXXXX A.M. ...

Accordingly, this issue was referred on March 25, 1994 by XXXXXXXXXX of your firm to Energy, Mines & Resources Canada for their consideration, and we have closed our file. ...

" Accordingly, to the extent that the FMV of the share consideration received by XXXXXXXXXX is less than the principal amount of the debt settled, subsection 80(1) will apply to the difference. for Director Financial Industries Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

In consideration for resigning from the employment position the partnership pays the employee a termination payment immediately prior to joining the partnership. ...

The comments set out in this letter are of a purely general nature and do not take into account any considerations which might arise in the context of a specific transaction. ...

Nevertheless, and as also discussed with XXXXXXXXXX, it is our view that the provisions of paragraph 7(1)(b) would be applicable at the time any employee elected to receive cash consideration for an option to acquire shares. ...

At law a gift is a voluntary transfer of property without consideration; a premium is basically an amount paid in order to obtain a "retirement income" (defined in subsection 146(1) of the Act). ...