Search - consideration

Par ailleurs, il peut s'agir d'une véritable vente lorsqu'il est mentionné que le prix est de un dollar (1 $) et autres bonnes et valables considérations. ...

Or, à la lumière de la position de l'ARC, cet élément ne peut être pris en considération dans la détermination de la JVM pour des transactions entre personnes ayant un lien de dépendance. ...

NR Target owns high value, low PUC shares of a Canadian operating corporation (CanOpco). 3) NR Target then sells the shares of CanOpco to CanAc in consideration for a Note Receivable in an amount equal to the fair market value of the shares of CanOpco. ...

However, it is not uncommon for a shareholder to request an S Corporation Agreement and, while the request is under consideration, to file a Canadian tax return on the expectation that an S Corporation Agreement will be provided. ...

In the Duha Printers decision of the Supreme Court of Canada, which dealt with whether there had been an acquisition of control of a corporation, that Court held that in determining whether a majority shareholder enjoys effective control over the affairs of a corporation, consideration must be given to the corporation's governing statute, its share register, its constating documents or any USA. ...

Subsection 214(7) and its Interaction with the Definition of "Participating Debt Interest" The more difficult issue is whether the deemed payment of interest under subsection 214(7) of the ITA would constitute participating debt interest because of the application of the deeming rule in subsection 214(7) in the context of a particular transaction involving standard convertible debentures, and taking into consideration the terms and conditions of a particular standard convertible debenture (including anti-dilution provisions). ...

., by way of a submitted Topic Selection Form) receive priority consideration for updates? ...

The IRS is continuing to assess the scope and impact of the Court's decision while consideration is given to options for appeal. ...

Where a transaction or a series of transactions is carried out so that income is paid to a treaty resident in order to obtain the benefits of the particular treaty, and those benefits would not have applied in the absence of the transaction or the series of transactions, the CRA will give consideration to the application of the GAAR to disallow those treaty benefits. ...

Raisons: Wording of the Act TABLE RONDE SUR LA FISCALITÉ DES STRATÉGIES FINANCIÈRES ET DES INSTRUMENTS FINANCIERS DU 9 OCTOBRE 2015 APFF- CONGRÈS 2015 Question 8 Distribution de capital à un bénéficiaire qui est aussi un créancier Le paragraphe 107(2) L.I.R. permet un roulement fiscal automatique des biens remis à un bénéficiaire canadien en considération de sa participation au capital d’une fiducie. ...