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Reference to 3.1 should be made in section 8 of the Nova Scotia Act. 2)     Section 248(11) on compound interest is amended and consideration should be given to adding the last four lines to section 56(7). ...

In determining whether an employee/shareholder is in receipt of a benefit in a particular taxation year consideration will be given to the premiums paid by an employee/shareholder, if any, under the policy and the premium cost for equivalent term coverage. ...

" Accordingly, in the situation you have described, it is the corporation's proportionate share of the fair market value of the underlying assets of the partnership that is taken into consideration in determining if the previously mentioned requirement in the definition of "small business corporation" has been satisfied. ...

As consideration for the granting of such option, Mr. A. will receive shares of Subco having a fair market value of $10. 3.      ...

The comments set out in this letter are of a general nature only and do not take into account considerations that might arise in the context of specific transactions or events. ...

In considering the situation described above, no consideration has been given to other tax consequences that may be relevant to the particular situation.  ...

In such cases taxpayers are to submit complete details in writing and a copy of the deceased annuitant's will to the Chief of Verification and Collections in their local district taxation office for consideration. ...

With respect to the question of a "reasonable" allowance under the proposed amendments, it is our tentative view that such questions will be determined on a case by case basis, taking into consideration each employee's circumstances. ...

The foregoing opinion is based on the assumption that this is a fact situation where Part XVI of the Act was not a consideration (i.e., this corporate structure was in place for a number of years). ...

Your view with respect to this being an anomalous result would more appropriately be addressed to the Department of Finance for their consideration. ...