Search - consideration

Est-ce que le dividende doit être calculé sur la valeur des actions au moment du transfert, soit la considération reçue lors de leur émission? ...

However, these are separate issues from the issue under consideration involving the characterization of active business income in a two-tier partnership and the answer given at the 1991 Roundtable is so restricted. ...

The number of years with the previous employer that would count for the purposes of clause 60(j.1)(ii)(A) of the Act would be those years of service with the previous employer that were taken into consideration in determining the amount of the pension benefits. ...

In paragraph 3 of IT-110R2 it states that "A gift, for purposes of sections 110.1 and 118.1, is a voluntary transfer of property without valuable consideration." ...

Please note that no consideration has been given herein as to whether the property is qualified farm property. ...

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). ...

In this situation, the payer corporation has provided valuable consideration with no reasonable expectation of repayment. ...

This matter has been brought to the attention of the Department of Finance for consideration of an appropriate technical amendment. ...

Where a taxpayer has accrued and reported interest income on a debt obligation and has at any particular time disposed of that obligation for consideration equal to its fair market value at the time of disposition, the taxpayer may, by virtue of subsection 20(21) of the Act, deduct in computing income for the year of disposition, the amount, if any, by which the aggregate of the amounts of interest from that debt obligation that was included in the taxpayer's income for the year of disposition and all previous years exceeds the total interest actually received thereon. ...

Nelson (613) 957-8284 SUBJECT: XXXX We are writing in reply to your memo of March 2, 1988, concerning the deductibility of interest expenditures incurred by XXXX under a loan guarantee arrangement with XXXX Facts XXXXXXXXXXXX D.O Position XXXX loan guarantee was given for no consideration and therefore interest paid on XXXX Bank loan used to honour its guarantee was not laid out for the purpose of gaining or producing income and is not deductible pursuant to paragraph 20(1)(c) of the Act. ...