Search - consideration

Z taking into consideration the application of the deeming rule in subparagraph 120.4(1.1)(b)(ii)? ...

It is important to note the determination of the ACB of the beneficiary’s capital interest in paragraph 107(1)(a) as described above, does not apply if any part of the interest was acquired for consideration and the trust is non-resident at the time of the disposition. ...

Consideration should be given to whether any particular estate could be deemed to be resident in Canada pursuant to section 94. 3 Subsection 107(5) provides that subsection 107(2.1) applies (giving rise to a taxable distribution) and subsection 107(2) does not apply “in respect of a distribution of a property (other than a share of the capital stock of a non-resident-owned investment corporation or property described in any of subparagraphs 128.1(4)(b)(i) to (iii)) by a trust to a non-resident taxpayer (including a partnership other than a Canadian partnership)) in satisfaction of all or part of the taxpayer's capital interest in the trust.” ...

De manière générale, les alinéas 7(1)b), b.1), d) et d.1) L.I.R. s’appliquent lorsque l’employé ou une personne avec laquelle il a un lien de dépendance obtient une contrepartie en considération des droits afférents aux titres dont l’employé a disposé. ...

La Reine (footnote 2), la Cour a confirmé qu’il est nécessaire de procéder à une évaluation objective du test d’objet prévu au paragraphe 83(2.1) L.I.R, qui ne peut s’effectuer qu’en prenant en considération toutes les circonstances pertinentes d’une situation donnée. ...

We would note that in the question posed to the CRA, as well as the CRA’s response, consideration was not given to subsection 70(5.3) of the Act in determining whether Opco B’s ownership of life insurance would taint the testamentary spousal trust. ...

Ainsi, dans le cas soumis, le remboursement effectué en février 2022 dans le cadre du RAP ne pouvait être pris en considération au moment du retrait effectué dans le cadre d’un nouveau RAP en janvier 2022. ...

À la lumière des éléments exposés plus haut, toute modification à la Loi de l’impôt sur le revenu à cet égard découlerait de considérations de politique fiscale. ...

With respect to the nature of the financing provided by NR1 (the ultimate funder) to NR2 (the intermediary), the following considerations are relevant. ...

Principal Issues: a) Before the acquisition of control of a target corporation ("Targetco"), a specified shareholder of Targetco acquires a property from Targetco for cash consideration. ... Stéphane Prud'Homme (613) 957-8975 Le 5 octobre 2007 2007-024326 ROUND TABLE ON THE FEDERAL TAXATION APFF- 2007 CONFERENCCE Question 23 Bump-up of the Tax Cost of Capital Property Following a Winding-Up- Paragraphs 88(1)(c) and (d) of the ITA a) Situation concerning the restriction in subparagraph 88(1)(c)(vi) of the ITA A specified shareholder of a corporation ("Targetco"), acquires property from the latter before its acquisition of control by a third party ("Buyerco") for cash consideration. ...