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Tax Avoidance Consideration 6. Where one of the main purposes of an acquisition of shares is to acquire a right to a capital dividend, the capital dividend if paid after 4:00 p.m. ...

For example, if a taxpayer transfers merchandise or supplies to a charity in consideration of a right, privilege, material benefit or advantage such as promotion or advertising for the taxpayer's business, then the transfer would not be a gift. ...

Tax Avoidance Consideration 6. Where one of the main purposes of an acquisition of shares is to acquire a right to a capital dividend, the capital dividend if paid after 4:00 p.m. ...

The Department considers that such a method of payment is prima facie evidence that the consideration is in respect of the sale of mineral or petroleum rights. 5. ...

(ii) the amount by which the fair market value of the property, at the time it was transferred, exceeds the fair market value, at that time, of the consideration given for the property. ...

It is well established at law that a gift is a voluntary transfer of property for which donors receive no consideration (i.e., no direct and exclusive personal benefit for themselves or other persons in which they have a purely private and personal interest) in return for the gift. ...

If the taxfiler so requests, any written submission the taxfiler wishes to make will also be sent to the Department of Justice for their consideration. ... Referrals to the Department of Justice are based on considerations relating to the facts and evidence of the commission of offences and account is not taken of the prominence, influence, or position in the community of the person or persons concerned. 31. ... In cases where, in the opinion of the Department, circumstances warrant consideration of more severe action, it will be brought to the attention of the Department of Justice to consider proceeding by indictment or to seek an appropriate jail sentence, in addition to any fine. 35. ...

Any rent, royalty or similar payment, whether it be for "know-how", for the use of confidential technical information, or for any other consideration, is subject to tax under paragraph 212(1)(d) unless it falls within the exceptions described in subparagraphs (vi) through (x). ... Under this provision any payment for information concerning industrial, commercial or scientific experience will be subject to tax where the total amount payment as consideration for such information is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services, or (c) profits. 15. ... Under this provision any payment for services of an industrial, commercial or scientific character performed by a non-resident person will be subject to tax where the total amount payable as consideration for such services is dependent in whole or in part upon: (a) the use to be made thereof or the benefit to be derived therefrom; (b) production or sales of goods or services; or (c) profits 21. ...

When making the revisions, careful consideration was given to the needs of applicants. ... Draft governing documents can be submitted as part of a complete application, for one‑time consideration. Be aware that, following our initial consideration, you must include complete copies of certified governing documents. ...

Many factors must be taken into consideration in establishing whether an individual is an employee or is self-employed. ... In determining whether an individual is an employee or self-employed person, the CCRA will apply the use of a four-in-one test, which involves the consideration of the following criteria: (a) the extent to which the worker is subject to the control of the payor; (b) whether the worker provides his or her own tools; (c) whether the worker has a chance of profit or risk of loss; and (d) whether or not the worker is employed as part of the business and performing services integral to the business. ... For a discussion on certain other expenses which may be deducted under section 8 by employees, in computing income from an office or employment, refer to the current version of the following interpretation bulletins: IT-103, Dues Paid to a Union or to a Parity or Advisory Committee IT-158, Employees' Professional Membership Dues IT-352, Employee's Expenses, Including Work Space in Home Expenses IT-518, Food, Beverages and Entertainment Expenses IT-522, Vehicle, Travel and Sales Expenses of Employees Bulletin Revisions ¶s 1 to 7, 9 and 11 to 19 have not been revised since the issuance of IT-525R on August 17, 1995. ¶ 8 was revised to take into consideration that the decision in Wiebe Door Services Ltd. v. ...