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The comments that follow are taken into consideration when making such a determination. ...

Reasons for the Revision We have revised the bulletin to reflect amendments to the Income Tax Act and to take into consideration S.C. 2000, c.12 (formerly Bill C-23), which was designed to amend many statutes, among them the Income Tax Act, to provide similar tax treatment to same-sex common-law couples as is provided to opposite sex couples. ...

These amendments relate to the dividends taken into consideration in determining the inventory value of a share that is not capital property. ...

(d) The attribution rules do not apply if fair market consideration is paid for the property transferred and an election is made to not have the subsection 73(1) rollover apply. ...

Other formulas will receive consideration, but a formula must not result in merely a nominal employer contribution so that the plan becomes primarily a savings plan for employees. ...

A gift is generally defined as a voluntary transfer of property without consideration. ...

When an extension is refused, the charity can apply, within 90 days of the day the refusal notice was mailed, to the Tax Court of Canada for further consideration. ...

Although the rules regarding political activities are under consideration with a view to expanding permissible activities, organizations that substantially carry on political activities, as opposed to charitable activities, do not qualify for registration as charities nor would they under the proposed rules. ...

In arriving at its decision, the Court indicated that it is impossible to list all of the factors that might be taken into consideration in determining whether a corporation might be subject to de facto control and, after restating the test in Silicon Graphics without explicitly applying it, concluded that the evidence must demonstrate that the decision-making powers of the corporation rest with persons other than those with de jure control. ...

As described in subsection 7308(2), a retirement income fund is a qualifying retirement income fund at a particular time if the fund was entered into before 1993 and the carrier has not accepted any property as consideration under the fund after 1992 and at or before the particular time. In addition, a fund is a qualifying retirement income fund if the carrier has not accepted any property as consideration under the fund after 1992 and at or before the particular time, other than property from a retirement income fund that was a qualifying retirement income fund immediately before the transfer of property. ...