Search - consideration
Results 7631 - 7640 of 13688 for consideration
Technical Interpretation - External
9 August 2011 External T.I. 2011-0392741E5 - Meaning of Farming - Marijuana Growing
In determining whether a taxpayer is an employee or self-employed person, consideration is generally given to the following four criteria: (1) the extent to which the worker is subject to the control of the payor, (2) whether the worker provided his or her own tools, (3) whether the worker has a chance of profit or risk of loss, (4) whether or not the worker is employed as part of the business and performing services integral to the business. ...
Ruling
2011 Ruling 2011-0417351R3 - Reduction of stated capital
On XXXXXXXXXX, the following transactions occurred: (a) Subco 2 issued to Pubco XXXXXXXXXX common shares and XXXXXXXXXX warrants to purchase common shares in Subco 2 in exchange for XXXXXXXXXX new treasury shares and XXXXXXXXXX share purchase warrants of Pubco; and (c) Subco 2 agreed to acquire a XXXXXXXXXX % interest in certain XXXXXXXXXX and, in exchange, to provide consideration that includes the issuance of XXXXXXXXXX common shares, $XXXXXXXXXX, XXXXXXXXXX Pubco common shares and a total of $XXXXXXXXXX of exploration expenditures. 15. ...
Conference
7 October 2011 Roundtable, 2011-0412161C6 F - Timing of the increase in interest - stock option
X) giving that employee the right to acquire common shares of the capital stock of Opco for a consideration of $1. ...
Technical Interpretation - External
19 May 2010 External T.I. 2010-0364131E5 F - Issuance - Discretionary shares
For example, this could be the case where shares are issued by a corporation for consideration that is less than the fair market value of the said shares. ...
Technical Interpretation - Internal
2 June 2010 Internal T.I. 2010-0357921I7 - Replacement Property - Amalgamation
That is, in order for a particular property to be considered a replacement property, there must be a causal relationship between the acquisition and disposition of the properties under consideration. ...
Technical Interpretation - Internal
23 June 2010 Internal T.I. 2010-0368161I7 F - 84.1
D would dispose of his shares of the capital stock of Opco to Holdco in consideration for the issuance of one non-voting preferred share of the capital stock of Holdco and a note. ...
Technical Interpretation - Internal
18 January 2011 Internal T.I. 2010-0390971I7 - Wind Turbines and ITCs
We would like to mention that our review did not include consideration of GST implications. ...
Conference
9 October 2009 Roundtable, 2009-0330241C6 F - Gain en capital provenant d'une fiducie
This is the previous table which is amended to take into consideration the effect of section 257 of the ITA. 2006 2007 2008 2009 According to scenario 1: Element A of the definition of annual gains limit 0 0 0 150,000 Element B of the definition of annual gains limit 0 100,000 0 0 Annual gains limit (A-B) 0 nil 0 150,000 Cumulative gains limit 0 nil nil 150,000 According to scenario 2: NO MODIFICATION Element A of the definition of annual gains limit 0 0 0 150,000 Element B of the definition of annual gains limit 0 0 0 0 Annual gains limit (A-B) 0 0 0 150,000 Cumulative gains limit 0 0 0 150,000 François Bordeleau (613) 957-2082 October 9, 2009 2009-033024 ...
Conference
9 October 2009 Roundtable, 2009-0330341C6 F - Droits d'adhésion à un centre sportif
By taking the aforementioned into consideration and by assuming that the other conditions stated in Interpretation Bulletin IT-148R3 are complied with, can the CRA indicate to us if the reduction in the rate of absenteeism or the increase in the productivity of its employees brought about by the employer, is sufficient to determine that there would be no taxable benefit imposed on the employees benefiting from a payment or reimbursement by the employer of the club dues or membership fees? ...
Technical Interpretation - External
20 October 2015 External T.I. 2015-0574241E5 - Payments to First Nation (XXXXXXXXXX) Elders
In common law jurisdictions, the courts have said that a bona fide gift exists when there is a voluntary transfer of property without consideration. ...