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. ...