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De plus, cette limite doit également être prise en considération dans le cadre des dépenses de formation. ...

Dans le cadre de ce gel, les actions ordinaires du capital-actions de ABC sont converties en actions privilégiées non participantes (ci-après " actions de gel ") et de nouvelles actions ordinaires sont émises pour une considération nominale aux fiducies familiales de chacun des frères soit, Fiducie A, Fiducie B et Fiducie C. ...

A would first dispose of his HOLDCO shares in favour of OPCO, in consideration for shares of OPCO with the same tax attributes. ...

Accordingly, it may first be necessary to determine when the employment will terminate before consideration can be given to the tax treatment of benefits that may arise. ...

Parmi les éléments à considérer, le fait que le même privilège soit accordé à des employés de la société qui ne sont pas des actionnaires, constituerait un facteur important, même s'il n'est pas le seul pris en considération. ...

De plus, nous pouvons considérer la définition suivante qu'attribue le Shorter Oxford English Dictionary au terme " pension ": "an annuity or other periodical payment made, esp. by a government, a company or an employer of labour, in consideration of past services... ...

You argue that it is against the very nature of tax treaties for Canada to insist that a taxpayer file in accordance with the Convention where that results in double taxation, especially where the Article under consideration is the Article for the "Elimination of Double Taxation". ...

(f) In determining the prevailing commercial arm's length interest rate applicable to a loan that is similar to the Loan, could consideration be given to the likelihood of payments of Additional Interest never being made by the Borrower (i.e. the likelihood that the Borrower would never have Excess Cash available)? ...

The Situation In summary, the situation under consideration, as we understand it, is as follows: XXXXXXXXXX (OPCO I) and XXXXXXXXXX (OPCO II) are private corporations and Canadian-controlled private corporations, as defined under subsections 89(1) and 125(7) of the Act, respectively. ...

In our opinion, the position in the original interpretation is supported in law when due consideration is given to the nature of a co-owner's rights in a particular piece of land. ...