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If the employees subsequently exercise their option, then any proceeds received by Corporation A as consideration for the granting of the option would be added to the proceeds received as consideration for the sale of the shares of Corporation B by virtue of subsection 49(3) of the Act.  ...

Canco then transferred the NR6's shares to NR1 in consideration for new units in NR1; 11. ... In the situation described above, NR2 acquired a note owed by NR4 to NR1 from NR1 in consideration for the issuance of another note to NR1 in the same amount. ... In the situation described above, NR2 acquired Note1 in consideration for the issuance of Note2. ...

Subsection 231(1) of the ETA states as follows: "If a supplier has made a taxable supply (other than a zero-rated supply) for consideration to a recipient with whom the supplier was dealing at arm's length, it is established that all or a part of the total of the consideration and tax payable in respect of the supply has become a bad debt and the supplier at any time writes off the bad debt in the supplier's books of account, the reporting entity for the supply may, in determining the reporting entity's net tax for the reporting period that includes that time or for a subsequent reporting period, deduct the amount determined by the formula A × B/C where A is the tax in respect of the supply; B is the total of the consideration, tax and applicable provincial tax remaining unpaid in respect of the supply that was written off at that time as a bad debt; and C is the total of the consideration, tax and applicable provincial tax in respect of the supply. ...

Le XXXXXXXXXX, XXXXXXXXXX achète toutes les actions de XXXXXXXXXX détenues par XXXXXXXXXX pour une considération de XXXXXXXXXX $US. ... Les XXXXXXXXXX actions ordinaires de XXXXXXXXXX sont vendues pour une considération de XXXXXXXXXX $US et les XXXXXXXXXX actions privilégiées pour une considération de XXXXXXXXXX $US. ... Le XXXXXXXXXX, XXXXXXXXXX vend toutes les actions qu'elle détient dans XXXXXXXXXX à XXXXXXXXXX pour une considération de XXXXXXXXXX $US dont XXXXXXXXXX $US est attribuée aux XXXXXXXXXX actions privilégiées et XXXXXXXXXX $US est attribuée aux XXXXXXXXXX actions ordinaires. ...

Le XXXXXXXXXX, XXXXXXXXXX achète toutes les actions de XXXXXXXXXX détenues par XXXXXXXXXX pour une considération de XXXXXXXXXX $US. ... Les XXXXXXXXXX actions ordinaires de XXXXXXXXXX sont vendues pour une considération de XXXXXXXXXX $US et les XXXXXXXXXX actions privilégiées pour une considération de XXXXXXXXXX $US. ... Le XXXXXXXXXX, XXXXXXXXXX vend toutes les actions qu'elle détient dans XXXXXXXXXX à XXXXXXXXXX pour une considération de XXXXXXXXXX $US dont XXXXXXXXXX $US est attribuée aux XXXXXXXXXX actions privilégiées et XXXXXXXXXX $US est attribuée aux XXXXXXXXXX actions ordinaires. ...

Upon further consideration, we are of the view that subclause 95(2)(a)(ii)(D)(II) of the Income Tax Act, 1985 R.S.C., c.1 (5th suppl.), as amended, applies in the circumstances outlined in that document. ...

Tel que suggéré par le centre fiscal, nous vous soumettons ces documents pour votre considération afin que vous en teniez compte lors d'une éventuelle révision du bulletin d'interprétation IT-519, notamment les paragraphes 23 et 24 dudit bulletin. ...

O'Byrne Attention: Harm Dhillon Tel. (613) 957-9230 Public Affairs Division SUBJECT: Remission Request 19(1) This is in reply to your letter of February 28, 1990, in which you forwarded a copy of 19(1) remission request and your report for consideration by the Remission Committee. ...

Kelly Subject: FORM T80 As requested, we have reviewed the above mentioned form and provide the following comments for your consideration. 1.      ...

Furthermore, they will ensure that the Treasurer of Ontario is provided with the information necessary for consideration of a remission of Ontario income tax for 1977 totalling 19(1) Also enclosed are 19(1) T1 Returns for 1982 and 1983. ...