Search - 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. ...

Should residency and permanent establishment issues arise in future audits, the CRA will give due consideration to the impact of COVID-19 travel restrictions in its overall evaluation of facts. ...

In an actual situation similar to the above a taxpayer should submit the facts and circumstances to the local District Office for consideration of the appropriate value to be placed on the ending inventory. ...

The consideration will consist of preferred shares.-     A and B will transfer shares of Holdco to Newco I and Newco II, which represent the proportion of the fair market value of Opco that the fair market value of the real properties is of all the fair market value of properties of Opco. ...

Should you wish to request an advance income tax ruling in respect of a particular proposed transaction, we would be pleased to give further consideration to such foreign exchange hedging arrangements. ...

In our telephone conversation of July 31, 1990 you stated, as a point of clarification, that one of the changes under consideration was a change from an ordinary life plan to an adjustable single premium life plan. ...

"), quatre choses sont nécessaires pour la validé d'un contrat:-     Des parties ayant la capacité légale de contracter;-     Leur consentement donné légalement;-     Quelque chose qui soit l'objet du contrat; et-     Une cause ou considération licite. 24(1) Le paragraphe 88(2) de la loi peut être applicable généralement lorsqu'une corporation canadienne a été liquidée après 1988.  ...

Generally, favourable consideration of granting such relief will only be given where the income has been taxed by the Other Contracting State in which the taxpayer is resident such that a case of "double taxation" in fact exists.  ...