Search - consideration

., 85 DTC 5271, and to the Special Release dated February 28, 1986 whereby Revenue Canada indicated that for assessing purposes it would continue to follow the views expressed in IT-145R pending further consideration and the result of the taxpayer's appeal in the above-mentioned case. ...

A has agreed to sell his shares of Opco to a U.S. purchaser and as consideration for such disposition has taken back an interest- bearing note. ...

Consideration of such changes is the responsibility of my colleague, the Honourable Don Mazankowski, Minister of Finance. ...

Consideration of such changes is the responsibility of my colleague, the Honourable Don Mazankowski, Minister of Finance. ...

The insurance policy will be valued in accordance with normal valuation practices, taking into consideration all facts relevant to the particular case. ...

Response (a) Where the parties do not deal at arm's length, the Department will take into consideration all of the life insurance proceeds in valuing the shares held by the estate and may increase the purchase price for the shares pursuant to section 69 of the Act. ...

The location of the employer is a factor for consideration as is the location of residence of the employee, i.e., living on or off the reserve. ...

Nevertheless, we offer the following general comments for your consideration. ...

Albert Kieboom (reported in 1992 DTC 6382), the Federal Court of Appeal (the "Appeal Court") held that a benefit was conferred by the taxpayer on his wife and children as a result of the issue by the taxpayer's corporation of shares of the capital stock of the corporation to the children for nominal consideration. ...

In your enquiry you have specifically noted that, in your view, the additional 8% Ontario sales tax should not be considered as part of the insurance premium since it is clearly not paid as consideration for a contract of insurance. ...