Search - consideration

With respect to Scenario 4, we assume that the redemption value of the preferred shares of Divco is equal to the fair market value of the consideration received by Divco upon the issuance of the shares. ...

The expenses incurred would be part of the consideration given for any right acquired by the purchaser with respect to the claims. 2. ...

B half of her OPCO preferred shares for no consideration. This transfer is made on a tax-deferred basis pursuant to subsection 73(1). ...

For the purposes of the Treaty, the term "annuity" means "a stated sum paid periodically at stated times during life or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered), but does not include a payment that is not a periodic payment or any annuity the cost of which was deductible for the purposes of taxation in the Contracting State in which it was acquired. ...

We generally agree with your reasoning, however as we mentioned earlier, a determination of whether unrelated persons are dealing with each other at arm’s length can only be made after the consideration of all the relevant facts and circumstances. ...

The application of subsection 89(8), without taking into consideration variable C of such provision, would result in an LRIP addition of $XXXXXXXXXX at Target level. ...

Vous aimeriez également connaître les autres considérations fiscales importantes relativement au présent projet. ...

Raisons: 1) Afin de déterminer s'il y a un avantage imposable pour les employés, il faut prendre en considération la raison pour laquelle l'employeur rembourse ces frais et à qui bénéficie le plus de cet arrangement. 2) Position exprimée au paragraphe 15 du bulletin d'interprétation IT-470R(Consolidé), au paragraphe 8 du bulletin d'interprétation IT-131R et dans le guide de l'employeur T4130. 2006-021029 XXXXXXXXXX Anne Dagenais Avocate,M. ...

In the case of a non-resident of Canada, subsection 70(5) of the Act applies in respect of each property owned by that non-resident immediately before death that is taxable Canadian property as defined in subsection 248(1) of the Act, subject to any tax treaty considerations. ...

Lorsqu'il s'agit de distinguer les droits d'inscription à un programme sport-étude des frais d'activité parascolaire de nature sportive, il faut prendre en considération tous les faits pertinents. ...