Search - consideration

Aucune contrepartie n'est versée à monsieur X en considération de cet engagement. ...

For example, consideration may be given to whether the other person assumes all the costs of maintaining the SCDE while the employee is away. 3. ...

La valeur de rachat correspondra à la JVM de la considération reçue lors de l'émission des actions, moins le montant de toute réduction du capital déclaré sur les actions. ...

In order to entitle the successor corporation to the deduction it was imperative that the acquisition of the property of the predecessor by the successor be (a) in exchange for shares of the capital stock of the successor (section 83A(8a)(c) of the former Act) or (b) subsequent to the purchase of shares of the predecessor by the successor in consideration of shares of the successor, as a result of the distribution of such property to the successor upon the winding-up of the predecessor (section 83A(8a)(d) of the former Act). ...

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. ...