Search - consideration

Such consideration will be a question of fact to be determined on or after maturity of a unit. ...

For specific consideration of your situation, it should be referred to your local District Taxation Office together with all relevant details including an identification of the employee involved. ...

In our view, there is nothing to prevent a District Taxation Office or Taxation Centre from referring a case to the Head Office Appeals Branch for their consideration in accordance with paragraph 14 of Information Circular 80-7 dated June 30, 1980. ...

In determining whether the costs of a particular renovation can be deducted against income in the year or require capitalization, consideration should be given to the guidelines in paragraph 4 of interpretation bulletin IT-128R "Capital Cost Allowance_ Depreciable Property", a copy of which is enclosed. ...

The entitlement takes the form of a current salary distribution and you ask whether this dividend-equivalent right would disqualify the plan from consideration as a prescribed plan under Regulation 6801(d). ...

An organization's status for purposes of paragraph 149(1)(l) of the Act would be determined on the basis of the facts and details respecting its organization and its actual activities and the GST election should not be a consideration. ...

You may wish to direct your concerns to the Department of Finance for their consideration. ...

A determination of from what shares derive their value or the greater part of their value is essentially a question of fact that can only be determined after consideration of all relevant facts including the manner in which the various assets of the company have been financed. ...

Generally, it is our view that the fair market rental value method should be used to determine the amount of the benefit, however, where the fair market value rental does not provide a reasonable return on the value or the cost of the property, the amount or value of the benefit being conferred on the shareholder is more indicative of the true value of the benefit when it is determined by a normal rate of return on the greater of the cost or the fair market value of the corporate asset plus the operating costs, less any consideration paid to the corporation by the shareholder. ...

A determination of from where shares of a company derive their value or the greater part of their value is essentially a question of fact to be determined after consideration of all relevant facts including the manner in which the assets of the company are financed. ...