Search - consideration

A notre avis le calcul du revenu gagné ou réalisé doit se faire sur une base consol idée et doit donc par conséquent prendre en considération le déficit d'une corporation étrangère affiliée. ...

Factors that will be taken into consideration include the regularity and length of visits to Canada, industrial practice (e.g. offshore personnel usually work 30 days on and 30 days off), the nature of the work performed and the remoteness of the work site from any established community. ... From a payroll withholding and reporting perspective, what considerations must be given? ...

A recording or communication of a future intention to set up a trust is not enough, unless the statement of future intention was "bought" by another for valuable consideration. ... The court went on to state that if it was merely a voluntary promise (or even a covenant under seal but not supported by valuable consideration), no trust will be created since equity will not give assistance to a volunteer. ...

For example, if the shares owned by the estate are repurchased for consideration consisting of a demand promissory note and the calling of the note by the estate would have an adverse impact on the operations of the corporation, then the estate could be considered to have some influence which could result in factual control of the corporation. The determination of whether the estate has any such influence over the corporation can only be made following a consideration of all of the facts related to a particular situation. ...

Factors that will be taken into consideration include the regularity and length of visits to Canada, industrial practice (e.g. offshore personnel usually work 30 days on and 30 days off), the nature of the work performed and the remoteness of the work site from any established community. ... From a payroll withholding and reporting perspective, what considerations must be given? ...

" Cette position est généralement bien connue poisque dans le Corporate Management Tax Conference de 1987, il ait fait mention à la page 50 que: "Revenue Canada's position in respect of amounts received by a tenant as a consideration for cancellation of a lease or sub-lease has been consistent since 1976. ... Tel que nous vous l'avons mentionné lors d'une conversation teléphonique cet élément, bien qu'important en soi, doit être considéré seulement s'il a été démontré qu'il y a exploitation d'une entreprise et doit être analysé avec les autres critbres pris en considération pour détermine" s'il y a exploitation de deux entreprises distinctes. ...

Dans la note de service mentionnée ci-dessus (dossier #7-3945), la section des institutions financières énonçait que le produit de disposition, pour le prêteur de valeurs mobilières, était égal à: "The proceeds from the disposition bv the lender would be equal to the value of the consideration received i.e. the value of the right to require delivery of identical shares at a specific time for further consideration." ...

One of the considerations in determining the reasonableness of the profit allocation is the personal use of the partnership property by a partner. ... The client's financial situation will be taken fully into consideration in arriving at an arrangement based upon his or her ability to pay. ... If the year is still open (not statute-barred), the department can raise other issues and, if noted, will refer them to Audit or Assessing for consideration. ...

Nevertheless, to determine whether it applies, consideration must be given to the fact that dividends were not paid on shares in preceding taxation years, other than prescribed shares. ... Consideration, of course, would have to be given to subsection 78(4) in determining the year in which the amount would be deductible. ... As such the "interest" component would be part of the purchaser price, rather than consideration for money due, owing to or belonging to the vendor. ...

After consideration of the connecting factors, the Court found that the performance of her duties, being primarily for the Indians on reserve, the actual historical circumstances involving the relocation off reserve and Ms. ... This determination required the review of all relevant connecting factors and consideration as to how much weight should be given to each factor. ... Afin de tenir compte de l'approche adoptée par cette Cour, on a pris en considération les nombreux arguments avancés par des groupes et particuliers indiens ainsi que par d'autres parties intéressées. ...