Search - consideration

De plus, les conditions suivantes devraient être respectées:-l'employé ne possède aucune réclamation exécutoire à l'égard de ce paiement;-le paiement fait par l'employeur est volontaire;-tous les employés sinistrés qui sont admissibles à recevoir une aide de l'employeur le sont sans que des considérations reposant sur leur emploi soient prises en compte (e.g. rendement, fonction, années de service);-le montant n'est pas versé en contrepartie de services rendus ou à rendre;-le montant ne vise pas à compenser l'employé pour une perte de revenu provenant de son emploi. ...

We assume that the auditor's report contains a statement indicating that the income was computed in accordance with GAAP for the four years now under consideration. ...

The two amounts which will reduce a taxpayer's capital gain otherwise determined are the principal residence exemption, determined in the usual way, and the lesser of the reported taxable capital gain, which is the taxable capital gain that was reported when the election was filed, and the maximum taxable capital gain, which is the taxable capital gain that would have resulted from the election if the principal residence designations made in respect of the property covered by the election for years prior to 1995, regardless of whether they were made in the 1994 tax return or in a return for a subsequent year, were taken into consideration. ...

Par exemple, pour un pensionnaire qui aurait reçu, au cours de l'année, une pension de la sécurité de vieillesse de 4 650 $ et le montant maximum de supplément de revenu garanti alors qu'il devait payer un montant annuel de 7 250 $ à la résidence d'accueil, le montant exclu, en vertu de l'alinéa 81(1)h) de la Loi, s'élèverait à 2 600 $, soit la partie des paiements qui proviendraient du supplément de revenu garanti après avoir pris en considération les autres sources de revenu. ...

c) If the rules do apply to foreign property to cause deemed dispositions of such property and related foreign accrual property income (FAPI), would the adjusted cost base of such property to the trust be the original cost of the property to the trust adjusted for valuation day considerations or the gain as may reasonable be considered to have accrued after its 1975 taxation year in accordance with the definition of "foreign accrual property income"? ...

These comments are general in nature and do not specifically take into consideration the facts in the hypothetical situation which you outlined. ...

Provided that the requirements of paragraphs 20.01(1)(a) and 20.01(1)(b) of the Act are met, and subject to ruling D below, an amount payable in respect of a taxation year by the Employer to the Partners Benefit Trust, as a premium, contribution or other consideration under a private health services plan, will be deductible in computing the income of the Employer for that year up to the limits established in subsection 20.01(2) of the Act. ...

The only consideration given by Amalco to the Creditor for the settlement of the Relevant Debt was the New Debt. ...

Pursuant to paragraphs 18(1)(a) and 18(1)(e), no deduction or reserve would be allowed in the year of receipt to take into consideration obligations that the recipient would have to perform or fulfill in the following years. 2) Amounts received pertain or are incident to the active business carried on by the taxpayer. ...

However, the situation described in the Second Document requires a different analysis depending on which portion of the land is under consideration. ...