Search - consideration

For purposes of the Guidelines, one must take into consideration the location where the duties of employment are performed, when less than 90% of the duties of employment are performed on a reserve the exemption in Guideline 1 can be prorated. ...

The charts included in the appendices to your contracts should be revised to take into consideration the comments in this letter. ...

This requires consideration of all the circumstances, including the terms and conditions that apply in respect of the award, the duration of the program and the period for which the support is intended to be provided. ...

In the situation under consideration, it is our view that either subsection 13(7.1) or paragraph 53(2)(k) will generally apply to reduce the cost of the property, such that any amount that would otherwise be required to be included in a Homeowner’s income because of paragraph 12(1)(x) will be reduced by means of subparagraph 12(1)(x)(vi). ...

La question a été soumise au ministère des Finances pour leur considération. ... Cependant, le Ministère est disposé à prendre en considération tout autre critère pertinent, dépendamment des circonstances particulières d'une situation donnée, afin d'établir si un élément d'actif est utilisé principalement dans une entreprise exploitée activement. ... En considération de ce transfert, le contribuable reçoit des actions privilégiées ayant une valeur de rachat inférieure à la juste valeur marchande des actifs transférés. ...

If the vendor and purchaser jointly elect to have the provisions of subsection 22(1) apply: the vendor may deduct, in computing income, the amount by which the face value of certain of the vendor's accounts receivable exceeds the consideration received for them; and the purchaser includes the excess in income but will be deemed to have included the accounts receivable in income so that the purchaser may subsequently deduct certain amounts in respect of doubtful accounts and bad debts. ...

This will have the following consequences: (a) Accounts receivable: If the vendor and purchaser jointly elect to have the provisions of subsection 22(1) of the Act apply: (i) the vendor may deduct in computing his income the amount by which the face value of his accounts receivable exceeds the consideration he received for them, (ii) the purchaser will include that excess in his income, but will be deemed to have included the accounts receivable in his income so that he may thereafter deduct amounts in respect of doubtful accounts and bad debts. ...

The determination of the application paragraph 81(1)(c) and subsection 250(6) to particular case can only be made after a thorough consideration of all of the relevant facts pertaining to that situation. ...

Bien que le sous-alinéa 55(3)b)(vii) permette l'acquisition de biens par la corporation donnée en vue d'une réorganisation papillon envisagée par suite de la disposition d'un bien contre argent ou créance, nous estimons que la vente imposable d'un bien par la corporation donnée à un actionnaire ne donnera pas droit à l'exception prévue au sous-alinéa 55(3)b)(vii), puisqu'une telle vente constituerait habituellement un transfert d'un bien à un actionnaire en cours de réorganisation, et qu'elle devra donc être prise en considération au moment de déterminer si chaque actionnaire/bénéficiaire du transfert a reçu sa part proportionnelle de chaque genre de biens distribués par la corporation donnée. ...