Search - consideration

Vous nous demandez si l'interprétation techique à donner à cette expression, aux fins de cotisation, et plus spécifiquement pour déterminer le montant du dégrèvement pour impôt étranger auquel le particulier a droit, en vertu du paragraphe 126(1) de la Loi, exige de prendre en considération la ligne 39 ou la ligne 53 de la formule 1040 U.S. ...

V Ltée verse annuellement à C Inc. une somme de 1 000 $ en considération de l'éxécution de son mandat. 8. ...

Whether an employee can be considered to regularly report for work at any location is a question of fact with consideration given to all relevant facts such as duration of time the site is reported to in relation to other work sites, the wording of the employment agreement if there is one and so forth. ...

The comments set out in this letter are of a purely general nature and do not take into account considerations that might arise in the context of specific transactions. ...

However, if the partnership agreement provided that the partnership pay the individual partner's liability on the acquisition of the property, the amount so paid would not form part of the cost of the property to the partnership since it is not consideration for the acquisition of the property.  ...

For all other provisions of the Act, including consideration of the application of subsection 20(1.2) of the ITAR, the actual date of acquisition is applicable. 3.      ...

The comments set out in this letter are of a purely general nature and do not take into account considerations that might arise in the context of a specific transaction.  ...

INTERPRÉTATIONS DEMANDÉES Vous nous demandez de confirmer, si notre compréhension est exacte, que les actions du capital-actions de la corporation «B» seront prises en considération à partir du moment de leur acquisition par la corporation «A» aux fins de déterminer si l'alinéa d) de la définition de l'expression «action admissible de petite entreprise» (la «définition») est applicable. ...

This will have the following consequences: (a) Accounts receivable: If the vendor and purchaser jointly elect to have the provisions of subsection 22(1) of the Act apply: (i) the vendor may deduct in computing his income the amount by which the face value of his accounts receivable exceeds the consideration he received for them, (ii) the purchaser will include that excess in his income, but will be deemed to have included the accounts receivable in his income so that he may thereafter deduct amounts in respect of doubtful accounts and bad debts. ...