Search - consideration

It is conceivable that most dependants who attend post-secondary school would, therefore, likely meet the basic scholastic achievement criteria for consideration; 2. ...

One of the members of the control group ("A"), owning 18.75% of the OPCO shares, would dispose of all of his or her OPCO shares in favour of another corporation ("HOLDCO") for fair market value consideration (other than shares of the capital stock of HOLDCO). ...

.; Par conséquent, en raison des dispositions spécifiques de l'article 12, nous sommes d'avis que les sommes doivent être prises en considération dans le calcul du revenu même si le bien générant le revenu brut n'est pas une source de revenu. ...

Cependant, puisque la totalité de la considération remise par la fiducie au bénéficiaire est constituée d'une somme d'argent, les dispositions du paragraphe 106(3) de la Loi n'ont pas de conséquences fiscales défavorables pour la fiducie étant donné que la juste valeur marchande du bien disposé correspond à son coût indiqué. ...

Consideration of such terms would not be limited to the right to exploit the results of the SR&ED or be reimbursed for the SR&ED expenditure. ...

Paragraph 6 of Interpretation Bulletin IT-239R2 Deductibility of Capital Losses from Guaranteeing Loans for Inadequate Consideration and from Loaning Funds at less than a Reasonable Rate of Interest in Non-arm's Length Circumstances, dated February 9, 1981, outlines the only situations and conditions under which the Canada Customs and Revenue Agency will not apply subparagraph 40(2)(g)(ii) of the Act. ...

Is there a way for the CCRA to obtain legal advice from the Department of Justice that would then permit the GAAR Committee to maintain minutes of their considerations for release to the taxpayer? ...

Your comments and our reply will be taken into consideration in the preparation of future versions of the Guide. ...

Similar considerations would have to be made in respect to expenditures made by an Employer in respect of an insured Group RRSP. ...

As a final consideration, in commencing a farming business in the year of disposition, it is possible that the taxpayer has had a complete or partial change in use of the property from personal use to income-producing (see paragraph 30 of IT-120R5). ...