Search - consideration

Ici, à la fois les services de base et le nombre et le genre de services additionnels fournis aux locataires ou mis à leur disposition doivent être pris en considération. ...

This leads to a consideration of whether, legally speaking each of the holdbacks in the instant case possessed the quality required to bring it within the meaning of a receivable. ...

Based upon the above considerations, it is our view that the accounting methods employed in the present case would, in the absence of any specific recommendation to the contrary in the Handbook, constitute generally accepted accounting principles insofar as a mutual fund is concerned. ...

" Instead, the Court recommended the following approach: (a)      analyze the matter in terms of categories of property and types of taxation; (b)      identify the various connecting factors (i.e. factors connecting the property to a location on or off a reserve) which are potentially relevant; (c)      determine the weight to be given the connecting factors in the light of three considerations: 1.      ...

In establishing a reasonable amount for general damages in a case involving a human rights issue, consideration should be given to the maximum amounts that can be awarded under the applicable provincial legislation (for example, $10,000 under the Ontario Human Rights Code) and an examination of all evidence indicating the extent to which an employee has suffered a loss of self respect, mental anguish, humiliation or hurt feelings. ...

Therefore, its ordinary meaning must be used taking into consideration generally accepted accounting principles. ...

Pour qu'une demande de dérogation soit prise en considération elle doit être soumise au chef des Retenues à la source, conformément au paragraphe 14 de la circulaire d'information 75-6R datée du 15 janvier 1988. ...

The information available in respect of the training is set out below: XXXXXXXXXX XXXXXXXXXX One consideration with respect to the seminars is whether the cost thereof is capital in nature with the result that the seminar costs and other related costs (travel) would not be deductible as a consequence of paragraph 18(1)(b) of the Act. ...

Bowen Attention: XXXXXXXXXX June 23, 1995 Dear Sirs: We are writing in reply to a memorandum dated March 16, 1995 from XXXXXXXXXX Tax Services, wherein that office requested that we give further consideration to the factual situation outlined in your letter dated December 13, 1994. ...

Faits 1.Gesco a été formée en 1984 par deux particuliers détenant respectivement 65% et 35% des actions ordinaires. 2.Par la suite, Gesco a obtenu du financement par l'émission de 1 000 000 actions de catégorie «C» de son capital-actions pour une considération de 1 $ par action en faveur de l'un de ses fournisseurs. ...