Search - consideration

First, potentially relevant factors that connect the property to a location are identified and then each factor is given weight in light of three considerations: the purpose of the income tax exemption, the type of property and the taxation of that property. ...

Par ailleurs, puisque la cotisation au CELIAPP et le retrait admissible du CELIAPP seraient effectués après le retrait effectué dans le cadre du RAP, certaines conditions relatives au CELIAPP nécessitent une considération particulière. ...

Paragraph 118.2(2)(q) of the Act As noted in paragraph 1.133 of the Folio, paragraph 118.2(2)(q) of the Act provides that any premium, contribution or other consideration (including GST, PST, HST and premium taxes) that an individual has paid to a Private Health Services Plan (PHSP) for that individual, the individual’s spouse or common-law partner, or a member of the household with whom the individual is connected by blood relationship, marriage, common-law partnership or adoption may be an eligible medical expense. ...

First, potentially relevant factors that connect the property to a location are identified and then each factor is given weight in light of three considerations: the purpose of the income tax exemption, the type of property, and the taxation of that property. ...

Another consideration is that paragraph 118.2(2)(l.9) of the Act would not apply unless the CRA has determined that the patient receiving reiki treatments is eligible for the DTC. ...

First, potentially relevant connecting factors that would situate the income on a reserve are identified and then each factor is given weight in light of three considerations: the purpose of the Indian Act tax exemption, the type of income, and the taxation of that income. ...

., voluntary transfers of property for no consideration) are not subject to tax in the hands of the recipient. ...

Factors indicating that a particular receipt is a windfall include the following: a. the taxpayer had no enforceable claim to the payment, b. the taxpayer made no organized effort to receive the payment, c. the taxpayer neither sought after nor solicited the payment, d. the taxpayer had no customary or specific expectation to receive the payment, e. the taxpayer had no reason to expect the payment would recur, f. the payment was from a source that is not a customary source of income for the taxpayer, g. the payment was not in consideration for or in recognition of property, services, or anything else provided or to be provided by the taxpayer, and h. the payment was not earned by the taxpayer as a result of any activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner.” ...

Pour la détermination du contrôle de droit d'une société par actions pour les fins de la Loi, il faut prendre en considération la loi sur les sociétés par laquelle est régie la société par actions, le registre des actionnaires, les statuts et règlements de la société par actions, et toute convention unanime des actionnaires. ...

L’analyse contextuelle de l’alinéa 88(1)c) et de l’article 132.2 permet également d’établir des différences importantes tant au niveau de la structure légale d’une SPCV et d’une FFCP que du traitement fiscal applicable à de telles entités, qui doivent être prises en considération indépendamment de la réalité économique qui pourrait avoir découlé de l’Échange Admissible pour la Filiale (footnote 1). ...