Search - consideration

Results 7731 - 7740 of 13676 for consideration
Technical Interpretation - Internal

26 April 1995 Internal T.I. 9414306 F - FELLOWSHIP

The services are rendered primarily for the benefit of the employer and the payments represent essentially consideration for the services based usually on time spent providing the services or the value or volume of services. ...
Technical Interpretation - External

13 September 1995 External T.I. 9506565 - COMPENSATION PAYMENTS

Pierre Paquette of CPP/UI Eligibility Systems Division for their consideration and reply. ...
Technical Interpretation - External

8 January 1996 External T.I. 9428025 - RETURN OF CAPITAL FROM A DELAWARE CORPORATION

When a Delaware corporation issues stock for a price in excess of its par value, the consideration received by the corporation in excess of the stock's par value is allocated to the corporation's "capital" account, usually reflected on the financial statements as "additional paid-in capital", unless its board of directors takes contrary action to allocate a portion of the excess to the corporation's "surplus" account. ...
Administrative Letter

24 November 1995 Administrative Letter 9527222 - WHETHER PAYMENTS ARE FOR "MAINTENANCE" OR CAPITAL

As it is our understanding that such enquiries would perhaps be better routed to your Division for consideration and action, we are directing our response to you. ...
Technical Interpretation - Internal

19 January 1996 Internal T.I. 9527027 F - DÉDUCTIBILITÉ DES INTÉRETS CAPITALISÉS

Tel que mentionné au paragraphe 19 du IT-419R, le principal facteur à prendre en considération est la question de savoir s'il existe des intérêts économiques distincts qui indiquent une transaction commerciale courante entre les parties ayant des intérêts distincts. ...
Technical Interpretation - Internal

16 November 1995 Internal T.I. 9511987 F - DEDUCTION DE DEPENSES- PROJET ABANDONNÉ

Toutefois, le juge Décary a énoncé des principes qui doivent être pris en considération. ...
Technical Interpretation - External

15 November 2018 External T.I. 2018-0762201E5 - Canadian Exploration Expense

Our consideration of this issue has been limited to an overall review of general principles. ...
Technical Interpretation - External

7 May 2003 External T.I. 2002-0164995 F - SENS DE ENSEMBLE DES BENEFICIE

Dans ce contexte, nous sommes d'avis que l'interprétation que l'on devrait généralement donner à l'expression " l'ensemble des bénéficiaires " utilisée au sous-alinéa 110.6(14)c)(ii) de la Loi est celle voulant que seules les personnes nommées à titre de bénéficiaire au moment de la disposition des actions d'une société par la fiducie devraient être prises en considération. ...
Technical Interpretation - Internal

25 April 2003 Internal T.I. 2002-0153267 - Timber Resource Property

The consideration received by XXXXXXXXXX for the XXXXXXXXXX right was a non-interest bearing demand note in the amount of $XXXXXXXXXX representing the fair market value determined by the timber cruise and one common share of XXXXXXXXXX.? ...
Technical Interpretation - External

15 May 2003 External T.I. 2002-0179825 - SPECIFIED INVEST. BUSINESS

Each owner receives as consideration for the transfer a separate class of shares ("tracking shares") of Newco which has a "tracked" interest in the underlying apartment building transferred (tracking is based on the net income/loss of each respective property, as well as any capital gain/loss and recapture or terminal loss related to the property); 5. ...

Pages