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A.2 For donations made after February 25, 2008, the budget proposes to extend the current tax treatment to capital gains on the exchange of unlisted securities (other than prescribed interests in a partnership) for publicly traded securities, where: at the time they were issued, the unlisted securities included a condition allowing the holder to exchange them for the publicly traded securities; the publicly traded securities are the only consideration received on the exchange; and the publicly traded securities are donated within 30 days of the exchange. ...

If you submit a request to reduce your tax deductions for 2013, any approved reduction will take into consideration the phase-out rules. ...

In determining whether a fee is reasonable, the amount of time spent and the type of work done by the person providing the advice or service will be taken into consideration. 3. ...

Such transactions can therefore result in income or expense as contemplated by sections 3 and 9 thereof or can result in the acquisition or disposition of capital property, eligible capital property, personal-use property or inventory, depending upon the circumstances of the persons who are bartering and the nature of that which is bartered, on the same basis as if cash was the consideration. 5. ...

Where a taxpayer in the business of farming retains the title to his farm and merely sells the right to harvest the crop therefrom, the consideration so paid for that right is income to the vendor and an allowable deduction to the purchaser for tax purposes. ...

Where subsection 70(5.3) does not apply, the insurance policy, as a component of the assets underlying the shares, will be valued in accordance with normal valuation practices taking into consideration all facts relevant to the particular case. ...

In determining a commensurate value attributable to work performed by a partner in the activities of the partnership, both the time expended and the expertise provided are taken into consideration. ...

An indirect transfer occurs for example, where a husband and wife own all the shares of a corporation in a ratio of 90:10 and the corporation issues sufficient shares to the wife for consideration that is less than the fair market value of the additional shares to change the ratio of ownership to 50:50. ... Where the subsection applies, pursuant to paragraph 74.5(6)(c), the property transferred or loaned by the third party is deemed to have been transferred or loaned by the individual to or for the benefit of the spouse and, pursuant to paragraph 74.5(6)(d), any consideration received by the third party is deemed to have been received by the individual. 9. ... An example of the operation of subsection 74.3(1) follows: An individual transfers, for no consideration, bonds which pay interest of $1,500 per annum to a family trust the beneficiaries of which are the individual's spouse and two children, one of whom is 16 years of age and the other 20 years of age. ...

An indirect transfer occurs for example, where a husband and wife own all the shares of a corporation in a ratio of 90:10 and the corporation issues sufficient shares to the wife for consideration that is less than the fair market value of the additional shares to change the ratio of ownership to 50:50. ... Where the subsection applies, pursuant to paragraph 74.5(6)(c), the property transferred or loaned by the third party is deemed to have been transferred or loaned by the individual to or for the benefit of the spouse and, pursuant to paragraph 74.5(6)(d), any consideration received by the third party is deemed to have been received by the individual. 9. ... An example of the operation of subsection 74.3(1) follows: An individual transfers, for no consideration, bonds which pay interest of $1,500 per annum to a family trust the beneficiaries of which are the individual's spouse and two children, one of whom is 16 years of age and the other 20 years of age. ...

An indirect transfer occurs for example, where a husband and wife own all the shares of a corporation in a ratio of 90:10 and the corporation issues sufficient shares to the wife for consideration that is less than the fair market value of the additional shares to change the ratio of ownership to 50:50. ... Where the subsection applies, pursuant to paragraph 74.5(6)(c), the property transferred or loaned by the third party is deemed to have been transferred or loaned by the individual to or for the benefit of the spouse and, pursuant to paragraph 74.5(6)(d), any consideration received by the third party is deemed to have been received by the individual. 9. ... An example of the operation of subsection 74.3(1) follows: An individual transfers, for no consideration, bonds which pay interest of $1,500 per annum to a family trust the beneficiaries of which are the individual's spouse and two children, one of whom is 16 years of age and the other 20 years of age. ...