Search - consideration

This is deficient, as you have pointed out, because there are other tax credits (e.g. dividend tax credit) that should be taken into consideration. ...

In this regard, I note that XXXXXXXXXX has forwarded a copy of your letter to the Honourable Paul Martin, Minister of Finance, for his consideration. ...

For example, consideration would have to be given to the reason why the income allocation to the private foundation was made by way of note rather than cash. ...

As stated in paragraph 3 of IT-110R3, a gift, for the purposes of sections 110.1 and 118.1 of the Income Tax Act, is a voluntary transfer of property without valuable consideration. ...

PRINCIPALE QUESTION: Basé sur l’opinion 970722, un employé actionnaire unique dont la société souscrirait à une police d’assurance sur sa propre vie ne pourrait sous aucune considération rencontrer les conditions d’application de 207.6(2). ...

In the particular case under consideration, the adjusted cost base applicable to the part disposition would be equal to that proportion of entire adjusted cost base of the debt obligation immediately prior to the part disposition that the payment received is of the outstanding principal amount of the obligation at that same time. ...

Therefore, you may want to direct future queries relating to tax policy to the Department of Finance for their consideration. ...

A transfers his shares of the capital stock of Opco 1 to Opco 2 in consideration for a note. ...

Therefore, I am sending a copy of our correspondence to the Honourable Bill Morneau, Minister of Finance, for his consideration. ...

In general, such a determination under either common law principles or the CCQ remains a question of fact that would require consideration of various factors, including the degree or permanence of the annexation to the land or ground (i.e., whether it has become a fixture or structure), the purpose of the annexation, and the nature of the property. ...