Search - consideration

Avant d'aborder la question du coût au regard de l'article 69 de la Loi, encore faut-il prendre en considération les conséquences spécifiques de la création d'un usufruit dans le cadre de la Loi. ...

Therefore, since no consideration would be given by Miss M in return for the Securities and since the acquisition of these properties by Miss M would fall outside the ambit of paragraph 69(1)(c) of the Act, the cost of the Securities to Miss M following their transfer to her would be nil. ...

20 December 2004 External T.I. 2004-0092871E5 F- Arm's Length: de facto control Unedited CRA Tags 251(1)(c) 256(5.1) 84.1 Principal Issues: Whether, in a given fact situation, subsection 84.1(1) would apply to deem a dividend to have been received by an individual who received a term note in consideration of shares of the capital stock of a "subject corporation" transferred to a "purchaser corporation"? ...

Accordingly, should you require any assistance with respect to any particular plan, you should provide the details of the plan to the appropriate tax services office for their consideration. ...

En pareil cas, s'il est raisonnable de conclure que l'existence distincte des sociétés est motivée essentiellement par des considérations fiscales, les sociétés seront réputées associées l'une à l'autre. ...

Cependant, si une renonciation a été produite par une société tel que mentionné précédemment et que le délai pour procéder à un remboursement est expiré, l'ADRC est disposé à prendre les circonstances particulières d'un cas donné en considération avant de prendre une décision finale. ...

Toutefois, l'ADRC est disposé à prendre en considération tous les autres critères pertinents, incluant la valeur économique de la superficie occupée aux fins de l'exploitation d'une entreprise selon les circonstances particulières d'une situation donnée. ...

For example, such allocation would require, among other things, the consideration of all of the terms and conditions attached to the various classes of shares, an analysis of the terms of a unanimous shareholder agreement, if any, and an analysis of the applicable corporate law. ...

.), à la page 669, le commissaire Weldon résuma en les termes suivants l'application de l'alinéa 400(2)b) du Règlement en regard d'une entreprise oeuvrant dans le domaine des ventes: " However, when all is said and done, the important consideration in deciding whether or not there is a permanent establishment in a province, at least in the field of sales, can be reduced, in my view, to one question- Is there a definite sales organization large or small in that province, set up on a permanent or stable basis, which is clothed with authority to transact business, complete sale contracts, and arrange shipment of the products covered thereunder? ...

It is our view that this choice is a feature of a plan that falls within the parameters of paragraph 6801(d) of the Regulations and does not give rise to a circular consideration of whether or not this election, in and of itself, creates an SDA- it does not. ...