Search - consideration

" Cependant, dans l'interprétation technique portant le numéro 2007-0228831E5, l'ARC arrive à la conclusion que la pénalité au rachat avant échéance d'une obligation serait plutôt prise en considération dans le calcul du gain ou de la perte en capital sur l'obligation sans égard au revenu déjà déclaré sur l'obligation, et ce, même si la pénalité est calculée sur la base d'un ajustement proportionnel au calcul des intérêts. ...

CRA's view is now that subsection 75(2) of the ITA should not apply when a trust subscribes to shares of a corporation for consideration equal to their fair market value, notwithstanding the fact that the corporation whose shares were issued is a beneficiary or may become a beneficiary of the trust. ...

Maurice Bisson (613) 957-2099 Le 9 octobre 2009 2009-033002 ROUND TABLE ON THE FEDERAL TAXATION APFF- 2009 CONFERENCE Question 6 Application of Subsection 5(2) of the EIA Last year, in question 32 of the Round Table, the CRA stated in its response, that for the purposes of the application of paragraph 5(2)(b) of the Employment Insurance Act (EIA), one must consider all the classes of voting shares of the corporation and also take into consideration the number of votes allocated to each share. ...

Clearly, a material change includes a false declaration or a significantly relevant event that would allow for the consideration of whether paragraphs 6(a) or (b) of Article XXIX-A of the Convention applied or would continue to apply. ...

Lipson and analyzed by the Supreme Court of Canada in January 2009, in the following hypothetical scenarios: (i) Instead, the individual makes an election for the transfer of shares at FMV to his spouse and receives consideration equal to the FMV; (ii) The individual applies the exact strategy of Mr. ...

In determining the existence of commercial coherence, factors that would be relevant include: 1) whether the projects would, in the absence of tax planning considerations, have been concluded pursuant to a single contract; 2) whether the nature of the work involved under different projects is the same; and 3) whether the same individuals are providing the services under the different projects. ...

For the purposes of the application of paragraph 5(2)(b) of the EIA, the CRA considers all the classes of voting shares of the corporation and also takes into consideration the number of votes allocated to each share. ...

Is any consideration being given to changing either the forms or the requirements themselves? ...

As you have indicated, the taxpayer's credit file with CRA is one of the factors taken into consideration in analyzing the risk of loss and establishing a taxpayer's solvency. ...

Par conséquent, la totalité du bien, en l’occurrence la totalité du lot, doit être prise en considération afin de déterminer si un bien a été utilisé principalement dans le cadre de l’exploitation d’une entreprise agricole. ...