Search - consideration

Creditco's consideration for the providing of its services will be the $XXXXXXXXXX of Tax Credits, plus a fee of $XXXXXXXXXX from THC. 10. ... The consideration payable by THC to the Production Partnership in respect of the production services will be a fixed amount (the "XXXXXXXXXX% Fee") equal to XXXXXXXXXX% of the amount of the production expenses of the Production Partnership payable upon satisfactory completion of the production services (generally upon completion and delivery of the Film). ...

Consideration will be given to allow subsection 153(1.1) reductions for more than one year, if the original circumstances supporting the reduction continues in future years. ... Department's Position (a) Whether bona fide arrangements are made for the repayment of a housing loan within a reasonable period of time at the time the loan is made is a question of fact which can only be determined upon consideration of all the circumstances of a particular situation. ...

Accordingly, the first three sentences in Paragraph 24 are changed to read as follows: Each Participant will exchange each of the Participant's DC Common Shares for consideration consisting of XXXXXXXXXX DC New Common Share and XXXXXXXXXX DC Butterfly Share. ...

We assume that the auditor's report contains a statement indicating that the income was computed in accordance with GAAP for the four years now under consideration. ...

While it may carry some weight, the most important considerations are the location of the revenue-generating activities, and the location of the customers of the business. ...

"it may well be on a subsequent occasion both the reasoning in Holder's case and the distinction drawn between that case and the present by Lord Denning MR may deserve further consideration." ...

Si la corporation n'a pas versé de dividende (ou a verse un dividende inférieur a 90, du taux de rendement annuel moyen) parce qu'elle a réinvesti ses surplus dans son entreprise exploitée activement, de manière à accroître la valeur des àctions, nous sommes d'avis que ce fait pourrait être pris en considération pour établir si cette condition est respectée. ...

Given that the royalty interest qualifies as a Canadian resource property under subparagraph 66(15)(c)(v) of the Act, there seems little doubt that Company A has "acquired" a property in consideration for its payment to Company B. ...

Accordingly, we are unable to comment substantively, with respect to the timing of matching these outlays, against the recovery of ESCO's share of anticipated savings, other than to say that GAAP would be appropriate, taking into consideration that the costs for equipment could represent capital expenditures made on behalf of the client rather than an expense incurred to produce revenue containing a profit element. ...

" The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. ...