Search - consideration

The Partnership will pay to L Ltd. consideration equal to the Property's fair market value in exchange for the Property. ...

In view of these limitations you have suggested that, based upon comparison with other life insurance policies, the particular policy under consideration should be considered an “exempt policy” within the spirit of the Income Tax Regulations. ...

A gift may be defined as a voluntary transfer of property without consideration. ...

With respect to the Decisions Communiqué which you propose to issue, we offer the following comments for your consideration: (i) Add the word "EXPENSES" after "MOVING" at the end of line 2. ...

Your fourth question regarding legislation being proposed by the province of Ontario under which amounts described in subsection 153(4) of the Act might become the property of the province has been referred to our Provincial and International Relations Division for consideration and reply to you. ...

In order to proceed with our consideration of your ruling request we would appreciate receiving this information as soon as possible. ...

An opinion in respect of a particular situation can only be formulated after determining and considering all of the relevant facts, including the terms of the particular trust under consideration, the amount payable to the beneficiaries thereunder and the amount in fact paid to the beneficiaries. ...

For example, if all beneficiaries agreed, the spouse might be paid, say, $160,000 on the basis that such amount has a value of only $142,000 after taking into consideration the deferred tax liability. ...

There may have been consideration given to this subject in other areas of the Department. ...

In the event that the Department believes that a time limit exists for filing a designation under paragraph 88(1)(d), you have recommended that consideration be given to including designations, such as those under paragraph 88(1)(d) of the Act, in the Fairness package. ...