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Based upon the above considerations, it is our view that the accounting methods employed in the present case would, in the absence of any specific recommendation to the contrary in the Handbook, constitute generally accepted accounting principles insofar as a mutual fund is concerned. ...

The premium paid on the purchase of a bond is added to its ACB, and any amount deducted under ss. 20(14) of the Act reduces the ACB. (3) The owner of a strip bond is required to include the interest that accrued at the end of the anniversary day of the contract (ss. 12(4) of the Act) and that amount is included in the ACB of the bond (ss. 52(1) of the Act. (4) An estate may deduct the amounts payable to a beneficiary and the appropriate T3 or NR4 slips have to be issued. (5) Various considerations. ...

On or about XXXXXXXXXX, DC2 disposed of some of its Pubco2 shares at fair market value for cash consideration only and realized a capital gain. ...

This determination required a review of all relevant connecting factors and consideration as to how much weight should be given to each factor. ...

The second reason also presumes that the taxpayer has some economic benefit which constitutes a Canadian resource property and which he is relinquishing to the other participants who are making the overpayment in consideration therefor. ...

Denise Goyer, 1987 R.D.F.Q. 159, referred to in an article you have submitted for our consideration. ...

VII- Recommandation 21(1)(b) Nous soumettons ce dossier pour votre considération. a Directrice Division des services bilingues et des industries d'exploitation des ressources Direction des décisions ...

As there is no provision in the Act dealing specifically with such agreements, this determination must be made after consideration of the terms of the agreement and surrounding circumstances, and the relevant provisions of the Act, in particular, the definitions of "disposition of property" in paragraphs 13(21)(c) and 54(c) of the Act. ...

The Bulletin has been prepared by taking into consideration the principle jurisprudence in this area, that being; Wilson and Wilson Limited v. ...

The second reason also presumes that the taxpayer has some economic benefit which constitutes a Canadian resource property and which he is relinquishing to the other participants who are making the overpayment in consideration therefor. ...