Search - consideration

Filter by Type:

Results 2151 - 2160 of 2189 for consideration
Technical Interpretation - External

23 October 2001 External T.I. 2001-0104855 - associated corporations

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. ...
Technical Interpretation - External

5 October 2001 External T.I. 2001-0093395 F - Wind-up refund interest calculation

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. ...
Technical Interpretation - External

1 March 2002 External T.I. 2001-0095115 F - ACTIF UTILISE PRINCIPALLEMENT-SEPE

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. ...
Technical Interpretation - External

4 November 2002 External T.I. 2002-0158885 F - Alloc. of Safe Inc. & Disc. Div. Shares

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. ...
Technical Interpretation - External

18 December 2003 External T.I. 2003-0021195 F - Etablissement Stable en Ontario

.), 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? ...
Technical Interpretation - External

24 May 2000 External T.I. 1999-0007315 - SDA, EBP, CONSTRUCTIVE RECEIPT

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. ...
Technical Interpretation - External

29 May 2000 External T.I. 2000-0018375 - PHSP-INS. FOR CARE OF DISABLED INDIVIDUALS

Our views An amount paid as a premium, contribution or other consideration under a "private health services plan" (PHSP) in respect of the individual and/or the individual's spouse qualifies as a medical expense under paragraph 118.2(2)(q) of the Income Tax Act to the extent that the payment was not deducted by the individual as a business expense under subsection 20.01(1) of the Act. ...
Technical Interpretation - External

6 October 2000 External T.I. 2000-0038005 F - RESERVE-RETENU POUR GARANTIE

When a portion of the consideration for a property that is disposed of is subject to a condition precedent, the vendor does not have an absolute right to be paid for this portion so long as the condition is not fulfilled. ...
Technical Interpretation - External

15 July 1999 External T.I. 9819025 F - SOCIETES ASSOCIEES

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 (voir la décision Duha Printers (Western) Ltd., 98 DTC 6334 (CSC)). ...
Technical Interpretation - External

6 May 2019 External T.I. 2019-0791601E5 - METC & HATC for a dependant

In this regard, consideration would also be given to the amount of support provided by the individual. ...

Pages