Search - consideration

We would further suggest that any exceptions to this position be referred to this Directorate for consideration on a case by case basis. ...

Ainsi des considérations judiciaires ont été faites par les cours anglaises sur la portée d'application des mots garde et surveillance. ...

Jack mentionnent: "The calculation of a gross premium, i.e. that actually charged by the life insurance company involves consideration of the actual mortality, interest, and expenses being experienced or expected to be experienced during the life of the policy... ...

Although a memorandum in our research files (working papers I and J) supports the interpretation given in paragraph 3, it is not apparent that subsections 11(1) and (2) and paragraph 20(1)(t) were given adequate consideration at the time the interpretation was given. ...

The issue under consideration is whether the assistance is in the nature of a debt settlement for the purposes of section 80 or whether it is an inducement or assistance pursuant to paragraph 12(1)(x). ...

We understand the term "premium" to denote the total amount paid to an insurer in consideration for insurance coverage. ...

(c) New Xco will then redeem its preferred shares held by Brother Xco, the consideration being a demand promissory note having a value equal to the redemption amount. ...

A notre avis le calcul du revenu gagné ou réalisé doit se faire sur une base consol idée et doit donc par conséquent prendre en considération le déficit d'une corporation étrangère affiliée. ...

If the circumstances of the conversion are such that the shares have been disposed of by the shareholders in consideration for membership interests, we note that section 51 would apply only if a membership interest qualified as a “share of the capital stock” of the corporation. ...

We would note that in the question posed to the CRA, as well as the CRA’s response, consideration was not given to subsection 70(5.3) of the Act in determining whether Opco B’s ownership of life insurance would taint the testamentary spousal trust. ...