Search - consideration

Lorsque la superficie totale du fonds de terre excède un demi-hectare, les restrictions quant à la superficie minimale d'un lot ou quant au morcellement ou à la subdivision du fonds de terre édictées par une loi ou un règlement d'une municipalité ou d'une province peuvent être prises en considération aux fins de la détermination de l'usage de l'excédent. ...

This deeming provision enables the payer to obtain a deduction under paragraph 60(b) of the Act, provided the payments otherwise qualify, and ensures that third party payments are taken into consideration in determining the amount the payer may deduct under paragraph 60(b) of the Act. ...

However, there are simply too many factors that have to be taken into consideration by the Department when making a determination of NPO status. ...

Question Suite à ces considérations, vous nous demandez si ces employés pourraient déduire des frais d'utilisation pour leur véhicule à moteur tel que décrit dans le bulletin d'interprétation IT-522 selon le rapport de la distance parcourue pour gagner le revenu et la distance totale parcourue dans l'année. ...

This deeming provision enables the payer to obtain a deduction under paragraph 60(b) of the Act, provided the payments otherwise qualify, and ensures that third party payments are taken into consideration in determining the amount the payer may deduct under paragraph 60(b) of the Act. ...

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. ...

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. ...