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In determining whether a fee is reasonable, the amount of time spent and the type of work done by the person providing the advice or service will be taken into consideration. ...

The Department takes many factors into consideration in establishing whether an individual is an employee or self-employed. ...

The assets of the proprietorship were transferred to the corporation for consideration that consisted of common shares and a note payable to the shareholder. ...

We will be forwarding this matter to the attention of the Department of Finance for their consideration. ...

Consideration would have to be given to whether the up-front fee was reasonable and whether a portion of the annual maintenance fee could be considered to be for use of the custom computer software. ...

Whether or not a particular defeasance arrangement is an economic defeasance can only be determined following consideration of all of the terms and conditions pertaining to the particular defeasance. ...

Cette considération importante n'apparaît pas comme étant bien comprise par plusieurs parents à revenu plus modeste ayant la garde d'enfants. ...

La Société A va émettre un nombre d'unité à chacune des sociétés en commandite en considération du transfert de leurs éléments d'actif. 4? ...

Having said this, we view the royalty payments under consideration as being exempt from tax in Canada by virtue of paragraph 3 of Article 12 of the Canada-U.K. ...

As all these issues are dependent on the facts particular to your situation, we have forwarded your correspondence to Harvey Beaulac, Acting Director at the Ottawa District Taxation Office, 360 Lisgar Street, Ottawa, Ontario, K1A 0L9 for consideration and reply. ...