Search - consideration

(c) The dividends are calculated as a fixed amount or by reference to a fixed percentage of the fair market value of the consideration for which the shares were issued. ... (e) The shares cannot be redeemed, cancelled or acquired for more than the fair market value of the consideration for which the shares were issued plus any unpaid dividends on such shares. ... Since a share that is issued as a stock dividend is issued for no consideration, it cannot qualify as a share of a specified class because it cannot satisfy characteristic (e) above. ...

Careful consideration would also have to be given to whether any specific anti-avoidance provision in the Act might restrict the deduction of Lossco's losses. ... Other specific anti-avoidance provisions [e.g., paragraph 256(7)(c)] might require consideration, depending on the mechanics of a particular transaction. ... Therefore it cannot be extended, and consideration will have to be given to withdrawing the current bulletin position when the bulletin is next revised. ...

Careful consideration would also have to be given to whether any specific anti-avoidance provision in the Act might restrict the deduction of Lossco's losses. ... Other specific anti-avoidance provisions [e.g., paragraph 256(7)(c)] might require consideration, depending on the mechanics of a particular transaction. ... Therefore it cannot be extended, and consideration will have to be given to withdrawing the current bulletin position when the bulletin is next revised. ...

As mentioned in new No 3, any unused portion of a line of credit is not an amount owing and cannot be taken into consideration in the determination of a deduction under paragraph 20(1)(e.2). ...

Consideration must also be given to the various tax treaties Canada has with other countries. ...

The trust would not be considered to have incurred an "obligation to pay an amount" in the sense contemplated by subparagraph 122(2)(e)(ii) where, in return for immediate payment of fair market value consideration, a trust acquires property or assets from a person with whom any beneficiary of the trust was not dealing at arm's length. ...

[September 12, 2002] ¶ 1 has been revised to take into consideration the alphabetical reordering of various definitions in section 54 of the Act, and the subtitle "General" has been added. ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. ...

However, a gift certificate will likely only qualify as a gift where the donor has given consideration for its acquisition. ...

As mentioned in new No 3, any unused portion of a line of credit is not an amount owing and cannot be taken into consideration in the determination of a deduction under paragraph 20(1)(e.2). ...