Search - consideration

Le remboursement d'impôt au titre de dividendes tel que défini à l'article 129 de la Loi n'est pas une réduction d'impôt et ne devrait pas être pris en considération dans le calcul de l'impôt payable de la partie $ de la Loi.  ...

You seek our views as to 24(1) As advanced income tax rulings are only given in respect of proposed transactions subject to the guidelines in Information Circular IC 70-6R (a copy is enclosed for your information), we can only provide you with some general comments. 24(1) 24(1) OUR COMMENTS A gift is a voluntary and gratuitous transfer of real or personal property without consideration.  ...

As partial consideration for the sale, Opco took back a mortgage receivable from the purchaser ("Purchaseco"). 4.      ...

Although such a determination can only be made after an examination of all the facts and consideration of the above criteria it would appear based on the limited information provided that the Indian in your fact situation had his principal place of business in his home. ...

The Partnership will pay to L Ltd. consideration equal to the Property's fair market value in exchange for the Property. ...

Should you have a specific case under consideration we suggest that you request a ruling. ...

X sells his common shares of XCO to a holding company ("Holdco") of which he is the sole shareholder, and receives $1,000 cash as consideration. ...

You presented the following situations to us for our consideration:      Corporation A, resident in Canada, owns all the shares of Corporation X, a foreign affiliate. ...

We regret that our comments were not provided at an earlier date but, since they are of a clarifying nature, consideration for change in the 1990 version would be satisfactory. ...

Briefly, the proposal under consideration concerns the addition of a rider to a group accident and sickness policy which is part of a wage loss replacement plan pursuant to an employer-employee agreement.  ...