Search - consideration
Results 3981 - 3990 of 13711 for consideration
Ruling
6 September 1991 Ruling 901353 F - Meaning of Remuneration
Furthermore, in the court cases cited below, the word remuneration has consistently been defined as consideration received for services rendered. 24(1) 21(1)(b) 24(1) We recognize that based on Jurisprudence (see Ransom v. ...
Ruling
22 June 1989 Ruling 58123 F - Sale of Accumulated Income in Registered Education Savings Plans
We would however accept a clause in a contract that permits the subscriber to assign, for valuable consideration, his obligations under the contract to another person. ...
Technical Interpretation - External
14 June 1990 External T.I. 900865 F - Capital Gains Exemption Not Available Where Non-Payment of Dividends
Each shareholder of Opco received a one common share and one special share of Holdco as consideration for each common share of Opco disposed of. 3. ...
Technical Interpretation - Internal
3 December 1990 Internal T.I. 902909 F - Tax Creditable Donations
Our Comments As stated in paragraph 3 of Interpretation Bulletin IT-110R2 (Special Release), "A gift, for purposes of sections 110.1 and 118.1 of the Act, is a voluntary transfer of property without valuable consideration". ...
Technical Interpretation - Internal
20 September 1990 Internal T.I. 9023767 F - Related Persons and Associated Corporations
Its application extends to provisions such as the definition of a "Private Corporation" at paragraph 89(1)(f), the inadequate consideration rules at subsections 69(6) and (7) and other law where de facto control tests are not considered appropriate. ...
Technical Interpretation - External
3 September 1991 External T.I. 912255 F - Replacement Property Rules
Paragraph 4 of IT-491 sets out some factors that may be taken into consideration when determining the main or chief use of a property. ...
Technical Interpretation - External
3 November 1989 External T.I. 58760 F - Income Earned on Reserve Fund Investments
The level of reserves required by provincial legislation would also be an important consideration. ...
Technical Interpretation - External
25 January 1990 External T.I. 58575 F - Non-Resident Withholding Tax on Interest Payment
Whether or not a particular legal defeasance is a legal defeasance which effects novation can only be determined following consideration of all of the terms and conditions pertaining to the particular defeasance. ...
Technical Interpretation - Internal
7 September 1989 Internal T.I. 58427 F - Canadian Exploration Expenses
You have offered two interpretations of CEE for our consideration: 1. ...
Technical Interpretation - External
28 May 1991 External T.I. 911140 F - Employee Pay-all Plan for Group Long Term Disability Insurance Coverage
Should you have a factual situation involving an actual taxpayer that you wish to have considered, you should forward all relevant facts and documentation to the appropriate district taxation office for their consideration. ...