Search - consideration

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

., with reference to any agreements or other documentation concerning the winding-up under consideration. ... The determination of what other provisions of the Act may be relevant, e.g., anti-avoidance provisions such as subsections 69(11) or 245(2) of the Act, in a particular situation involving the winding-up of a corporation is also a question of fact which would have to be resolved based upon consideration of all of the facts relevant to that particular situation. ...

A second consideration is not so apparent and concerns whether the loan was received by the individual in his capacity as a shareholder or an employee. ... In the case of the second consideration, it is the Department's view that where an individual, who is a shareholder and an employee of a corporation, receives a loan or becomes indebted to his or her corporation, there is a presumption that the loan has been received by the individual by virtue of being a shareholder rather than by virtue of being an employee. ...

As exempting Pre-Need Assurance Funds from the application of subsection 104(4) of the Act would require an amendment to the existing legislation, we have brought this matter to the attention of the Department of Finance for their consideration. ... As an exemption from income tax for Care and Maintenance Funds that are not registered charities would require an amendment to the existing income tax legislation, we have brought this matter to the attention of the Department of Finance for their consideration. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

As exempting Pre-Need Assurance Funds from the application of subsection 104(4) of the Act would require an amendment to the existing legislation, we have brought this matter to the attention of the Department of Finance for their consideration. ... As an exemption from income tax for Care and Maintenance Funds that are not registered charities would require an amendment to the existing income tax legislation, we have brought this matter to the attention of the Department of Finance for their consideration. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

Usually, the borrower pays the lender a fee ("lending fee") in consideration for entering into the arrangement. ... Where the consideration given by the borrower for the shares consists of an obligation to return the shares that obligation would have a value equal to the fair market value of the shares transferred at the time the shares are acquired. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee. ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...