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Le ministre du Revenu national, 1986 1 RCS, les juges de la Cour suprême du Canada devaient se prononcer à savoir si les pourboires payés par les clients à un employeur à l'occasion des banquets tenus à son établissement et distribués par la suite par l'employeur aux employés devaient être pris en considération dans le calcul des cotisations d'assurance-chômage payables par l'employeur. ...

The statutory provision under consideration sets out a rule to determine a taxpayer's capital gain from the disposition of property and only expenses or outlays to be applied in reducing the gain are those incurred or made directly for the purposes of making the disposition. ...

The premium paid on the purchase of a bond is added to its ACB, and any amount deducted under ss. 20(14) of the Act reduces the ACB. (3) The owner of a strip bond is required to include the interest that accrued at the end of the anniversary day of the contract (ss. 12(4) of the Act) and that amount is included in the ACB of the bond (ss. 52(1) of the Act. (4) An estate may deduct the amounts payable to a beneficiary and the appropriate T3 or NR4 slips have to be issued. (5) Various considerations. ...

Lorsque la superficie totale du fonds de terre excède un demi-hectare, les restrictions quant à la superficie minimale d'un lot ou quant au morcellement ou à la subdivision du fonds de terre édictées par une loi ou un règlement d'une municipalité ou d'une province peuvent être prises en considération aux fins de la détermination de l'usage de l'excédent. ...

In determining whether a fee is reasonable, the amount of time spent and the type of work done by the person providing the advice or service will be taken into consideration. 3. ...

By XXXXXXXXXX, Gco had subscribed for XXXXXXXXXX Common Shares of Aco for aggregate consideration of $XXXXXXXXXX. ...

" "(2) Application of debt forgiveness rules- For the purposes of this section, (a) [when obligation settled]- an obligation issued by a debtor is settled at any time where the obligation is settled or extinguished at that time (otherwise than by way of a bequest or inheritance or as consideration for the issue of a share described in paragraph (b) of the definition "excluded security" in subsection (1)); Meaning of "settled or extinguished" The terms "settled" and "extinguished" are not defined in the Act, but the meaning of these terms was considered in the following case law: Central City Financial Services Ltd. v. ...

Again, clause XXXXXXXXXX of the trust deed authorizes the trustee to make distributions of capital or distributions of income to the beneficiary in such amounts as the trustee, in its absolute discretion decides, subject only to clause XXXXXXXXXX and clause XXXXXXXXXX of the trust deed (which are not relevant to the issue under consideration). ...

La cession est consentie en considération d'une somme d'environ XXXXXXXXXX $. 15. ...

Principales Questions: Est-ce qu'un montant qu'un contribuable s'est engagé à verser suite à la disposition de ses actions peut être pris en considération dans le calcul du gain/perte relatif à ces actions, à titre de "dépenses engagées ou effectuées en vue de réaliser la disposition"? ...