Search - consideration

Results 3441 - 3450 of 13709 for consideration
Miscellaneous severed letter

4 June 1987 Income Tax Severed Letter

The consideration received by Co Y for the transfer includes a note receivable from Co X and shares of Co X. ...
Miscellaneous severed letter

18 July 1975 Income Tax Severed Letter

You will note that Canadian citizenship has no bearing on the determination of residency and is not a consideration in the Income Tax Act. ...
Miscellaneous severed letter

10 November 1983 Income Tax Severed Letter

We have forwarded a copy of this memorandum to Brian Dawe of Audit for his consideration, as Banks and Trust Companies may also be affected by our position in this area. for Director Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch ...
Miscellaneous severed letter

25 September 1981 Income Tax Severed Letter

However, subsections 15(1), 56(2), 245(2) and 214(3) could be considered if the consideration paid by Canco for the non-voting preferred shares exceeds the fair market value thereof. ...
Miscellaneous severed letter

13 July 1983 Income Tax Severed Letter

Baumeister Attention XXXX Supervisor July 13, 1983 Dear Sirs: Your letter of May 13, 1983 addressed to the Pension and Profit Sharing Plans Section of our Department, has been forwarded to this Division for consideration and reply. ...
Miscellaneous severed letter

10 June 1986 Income Tax Severed Letter

Clause 5.5 of the plan grants the employee in the circumstances described in subclauses (a) to (c) the right to require the company to purchase the shares for a consideration equal to the unpaid balance of the employee's loan and provides that in that case the employee's loan shall be deemed to be extinguished. ...
Miscellaneous severed letter

24 January 1984 Income Tax Severed Letter

In order to determine the development of in-house custom software programs by XXXX constitutes scientific research, we suggest that you submit for our consideration a detailed description of one or two of the projects undertaken by the taxpayer. ...
Miscellaneous severed letter

20 December 1973 Income Tax Severed Letter

We have given consideration to your question as to whether XXXX is to be regarded as a resident of the United Kingdom for the purposes of para- graph (8) of Article 9 of the Canada-U.K. ...
Miscellaneous severed letter

13 July 1983 Income Tax Severed Letter

Baumeister (613) 995-0051 July 13, 1983 Dear Sirs: Your letter of May 13, 1983, addressed to the Pension and Profit Sharing Plans Section of our Department, has beer forwarded to this Division for consideration and reply. ...
Miscellaneous severed letter

23 November 1981 Income Tax Severed Letter

This matter was previously referred to the Department of Finance for their consideration since recognition of school boards as a level of provincial government would require a change in the law. ...

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