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Results 7821 - 7830 of 13676 for consideration

2001 Ruling 2000-0057813 - GIFT TO PRIVATE FOUNDATION XXXXXXXXXX .

The transfer is made without consideration to a registered charity. XXXXXXXXXX 2000-005781 Attention: XXXXXXXXXX XXXXXXXXXX, 2001 Dear Sirs: Re: Advance income tax ruling request: XXXXXXXXXX ("X"), XXXXXXXXXX ("X Co. ...

2000 Ruling 2000-0033283 - First Nation Settlement Trust

These rulings are based on the Act as it currently reads and do not take into consideration any proposed amendments thereto. ...

16 March 1999 External T.I. 9904765 F - FONDS RÉSERVÉ GARANTIE

Il reste que les modalités de la Police doivent être prises en considération avant de faire une détermination à cet égard. ...

14 April 1999 External T.I. 9829145 - HOW ARE IN-TRUST ACCOUNTS TAXED?

We offer the following general comments for your consideration. It is not clear whether the "in trust" accounts are trusts for income tax purposes. ...

23 April 1999 Internal T.I. 9833137 - STATUS INDIAN, EXEMPT INCOME, SPOUSAL AMOUNT

Sinclair and therefore, taken into consideration in the calculation of Mr. ...

19 May 1999 External T.I. 9908845 - MUNICIPAL OFFICER'S EXPENSE ALLOWANCE

The position, therefore, provides alternatives, rather than restrictions, in the calculation of an allowance for purposes of subsection 81(3) of the Act, by taking into consideration the provisions of provincial Municipal Acts and local by-laws. ...

14 April 1999 Internal T.I. 9831627 F - INTEREACTION 1100(11) ET 13(21.2)E)(III)

La société (« Cie A ») dispose d’un bien locatif, au sens du paragraphe 1100(14) du Règlement, en faveur de sa filiale (la « Cie B ») pour une considération correspondant à la juste valeur marchande (JVM) dudit bien soit, 5 000 000 $. ...

1999 Ruling 9814633 - 6801(D), BONUS ARRANGEMENT

The above rulings, which are based on the Act in its present form and does not take into consideration any proposed amendments thereto, are given subject to the general limitations and qualifications set out in Information Circular 70-6R3 dated December 30 1996, and are binding on Revenue Canada provided that the proposed transactions are completed within six months of the date of this letter. ...

1998 Ruling 9826243 - EDUCATIONAL INSTITUTION IN CANADA

These rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...

1999 Ruling 9831593 - DIVISIVE REORGANIZATION

As consideration, XXXXXXXXXX Holdco will either pay cash or issue a note that is not convertible into other property. ...

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