Search - consideration

Le fait que le même privilège soit accordé à des employés qui ne sont pas des actionnaires constituerait un facteur important, même s'il ne serait pas le seul pris en considération. ...

The parties agree to a mechanism for adjusting the purchase price of the shares of the corporation so that the amount paid for the shares at the time of the sale does not take into consideration the value of this asset. ...

One of the criteria is the existence of a written agreement between the corporation and the professional in which it is stipulated that the professional renders services to the corporation and receives a reasonable salary in consideration of these services. ...

It appears that the full amount of the consideration must be added to the stated capital account where a corporation is governed by the Canada Business Corporations Act ("CBCA"). ...

Would the CCRA consider an exchange made in accordance with subsection 51(1) of the ITA valid even though, at the time of the exchange, the taxpayer receives shares in consideration of the convertible property that the corporation is not yet authorized to issue under its articles of continuance or articles of amendment, whether the corporation was incorporated under Part I or Part IA of the Quebec Companies Act or under the Canada Business Corporations Act? ...

In considering whether or not an interest rate is reasonable, consideration will be given to prevailing market rates for debts with similar terms and credit risks. ...

" A corporation ("CHILDCO") owned by the children would then subscribe to non-voting and non-participating preferred shares of NEWCO for a consideration of $1 million. ...

Based on this position, each rent payment would be made in part for the use of the property and in part in consideration for the right to purchase the property. ...

For the computation of the withholding tax contemplated in subsection 116(5), in situation 1(a) described above, the determination of the cost to the Canadian resident of shares acquired from the non-resident under paragraph 116(5)(c) is generally equal to the fair market value of the consideration given by the Canadian resident to the non-resident person for the purchase of the acquired shares. 3. ...

., il faut prendre en considération notamment la loi sur les sociétés par laquelle est régie la société par actions, le registre des actionnaires, les statuts et règlements de la société par actions, et toute convention unanime des actionnaires (voir la décision Duha Printers (Western) Ltd. c. ...