Search - consideration

Les versements relatifs aux bénéfices offerts par le XXXX sont reçus par l'employé en cause à partir du moment où il quitte sa charge ou son emploi (ce qui constitue la "retraite") et lui sont faits en considération de la perte de sa charge ou de son emploi. ...

" "16.07 A member that has acted in the purchase or sale of a security upon the Exchange shall promptly send or deliver to his customer, if any, a written confirmation of the purchase or sale setting forth the following: (a) the quantity and description of the security, and,where the security is a restricted share, the description of the security shall include the appropriate restricted share term or an abbreviation thereof, provided that an explanation of the abbreviation shall appear on the confirmation; (b) the consideration; (c) whether the member was acting as principal or agent; (d) if acting as agent, the name of the member from or to or through whom the security was bought or sold; (e) the day upon which the purchase or sale took place; (f) the commission, if any, charged in respect of such purchase or sale; (g) the name of the Registered Representative or other person instructed by the customer to make the purchase or sale; and (h) that the purchase or sale took place upon the Exchange. ...

., any interest in the trust was issued to your client for consideration paid by him that was equal to the fair market value of that interest at the time of issuance. ...

In view of these statements, and taking into consideration the various elements of capital transactions as defined in the very large body of jurisprudence concerned with this area, we are of the opinion that a right to receive income must itself be regarded as a capital asset the disposition of which results in a capital, as opposed to an income, receipt. ...

For all other provisions of the Act, including consideration of the application of subsection 20(1.2) of the ITAR, the actual date of acquisition is applicable. 3. ...

If, as part of the transactions, an amount is paid by the particular corporation to another corporation in consideration for that corporation assuming the obligations under the "take-or-pay" contract, the requirements of subsection 20(24) of the Act will not be satisfied since the particular corporation would not have included in its income the amounts previously received under that contract. ...

Kirk (1990) A.C.588, a statutory provision under consideration provided for a tax on income arising rom any trade carried on in New South Wales or derived from lands of the crown and stated that no tax shall be payable in respect of income earned outside the Colony. ...

b) Le fait que l'employeur verse au dépositaire une partie de la rémunération annuelle de l'employé et non pas un montant supplémentaire à la rémunération normale de l'employé sera-t-il pris en considération pour déterminer si les règles des conventions de retraite s'appliquent? ...

Cependant, ils sont d'avis que toutes les circonstances particulières du contribuable devraient être prises en considération pour déterminer si une absence à toutes les quatre ou six fins de semaines est considérée comme une interruption de la période de résidence. ...

MCo will purchase for cancellation its common shares held by Newco at their fair market value for consideration which will include cash and a promissory note. ...