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The second amount would, therefore, take into consideration the tax rate at the time the loan was repaid. ...

In consideration of Insurers A and B making such payments, the Claimant settles the claim against the Defendants. ...

Consideration may also be given to the payment of amounts that fall outside of these limitations if the amounts can be considered reasonable in the circumstances. ...

We have forwarded this issue to the attention of the Department of Finance for their consideration. ...

Pour déterminer si le paragraphe 94.1(1) de la Loi est applicable, le Ministère va prendre en considération notamment la date de fin d'exercice de la SICAV, la date du paiement des dividendes, le statut de l'actionnaire (particulier, société, fiducie), le type de dividendes versés (en argent ou en actions), et le montant de l'augmentation du capital versé lorsque les dividendes sont versés en dividendes en actions. ...

Also, a transfer of property in exchange for other consideration does not constitute a gift, notwithstanding that the landlord is the Crown, as the tenant in return will enjoy the benefit of better improved accommodations. ...

That is, for the purposes of the Guidelines that take into consideration the location where the duties of employment are performed, in our view, the most relevant locations are the locations at which the employee is required to perform the duties. ...

Lastly, in consideration of the fact that the business was moved to a location on reserve in 1996, we point out that the operation of a business from a reserve does not necessarily result in the income generated therefrom being fully exempt from income taxation. ...

Volunteer fire fighter: A person who voluntarily acts as a fire fighter for a nominal consideration or honorarium. 5.A notre avis, sur la base des définitions qui précèdent, un "pompier volontaire" aux fins de l'application du sous-alinéa 6(1)b)(viii) de la Loi, s'entend d'une personne qui ne reçoit aucune rémunération ou, tout au plus, une rémunération minime pour les services rendus occasionnellement comme pompier. ...

To determine whether expenditures incurred to eliminate the millennium bug are of a capital or current nature, consideration should be given to whether the expenditure was made with a view to bringing into existence an asset or advantage of enduring benefit. ...