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In connection with the initial organization of the Pension Corporation, the Corporation will subscribe for common shares of the Pension Corporation in consideration for cash and/or the transfer of certain (but not all) assets currently owned directly by the Corporation. ...

Principal Issues: In a given fact situation, an individual would dispose of a home used primarily for her personal use or enjoyment in favour of a corporation ultimately controlled by her sister ("X"), for fair market value consideration. ...

Neither are we confirming that the rent payable under the Lease represents fair market value consideration for the leasing of the Facility. ...

As consideration for the redemption of its units, Fund 1 will become obligated to transfer to the RRSP, cash or property in an amount equal to the sum of the FMV of each unit redeemed ("Proceeds"). 21. ...

The Agreement indicates that in consideration for the management services, Opco "shall pay to [Holdco] a management fee per annum equal to the total of (i) XXXXXXXXXX% of the net merchandise sales of [Opco], before taxes; and (ii) out-of-pocket costs and expenses incurred by [Holdco] from time to time in providing the services herein contemplated other than the costs and expenses incurred by [Holdco] in providing the services of [Mr. ...

Parmi les éléments à considérer, le fait que le même privilège soit accordé à des employés d'une société qui ne sont pas des actionnaires, constituerait un facteur important, même s'il n'est pas le seul pris en considération. ...

On a periodic basis, it is expected that BCO will continue to contribute funds, in cash, to each Investco as share capital in consideration for the issuance of further non-voting participating shares or additions to stated capital of such shares. 15) The Investcos will make investments and investment returns realized by the Investcos will be distributed to BCO by way of dividends, repurchase of shares or return or reduction of share or stated capital of the Investcos in regard to the shares of the Investcos held by BCO. ...

Based on the facts provided, paragraph (b) of the "benefit" definition is not applicable in this case (as no amount that was received by the RRSP issuer as a premium under the plan is under consideration). ...

De plus, cette limite doit également être prise en considération dans le cadre des dépenses de formation. ...

Dans le cadre de ce gel, les actions ordinaires du capital-actions de ABC sont converties en actions privilégiées non participantes (ci-après " actions de gel ") et de nouvelles actions ordinaires sont émises pour une considération nominale aux fiducies familiales de chacun des frères soit, Fiducie A, Fiducie B et Fiducie C. ...