Search - consideration

Similarly, under subparagraph 38(a.1)(iii) of the Act, the taxable capital gain on the exchange of unlisted shares for securities described in subparagraph 38(a.1)(i) of the Act is equal to zero, where the exchanged shares included, at the time they were issued, a condition allowing the holder to exchange them for the securities; the securities are the only consideration received on the exchange; and the securities are donated to a qualified donee within 30 days of the exchange. ...

Black's Law Dictionary defines "purchaser" as "one who obtains property for money or other valuable consideration". ...

Instead, Non-Resident would transfer his shares of the capital stock of Holdco to Opco, in consideration for the issuance by Opco of preferred shares of its capital stock. ...

It is also our view that subsection 402(3) of the Regulations contemplates only the salaries and wages paid by the corporation to the employees, which precludes consideration of the deductions available to an employee under section 8 of the Act. ...

La CCI a adopté la conclusion de fait que même si les repas avaient été fournis pour avantager l'employeur, qui pour des considérations commerciales, notamment l'hygiène, obligeait les employés à manger dans la cafétéria ou à utiliser les machines distributrices, la satisfaction personnelle qu'en avait retiré l'employé ne pouvait être considérée comme accessoire. ...

Therefore, Canco would compute its XXXXXXXXXX qualifying income and qualifying losses, and its foreign non-business tax credit, without taking into consideration the XXXXXXXXXX net mark-to-market loss on the Investments. ...

Afin de faire cette détermination, vous devez prendre en considération notamment les facteurs suivants relativement aux activités du contribuable: le temps consacré par le contribuable à l'activité, le nombre de jours par semaine où il est disponible, le nombre de kilomètres effectués annuellement et la somme totale annuelle qu'il a reçue. ...

The various connections between the Reserve and the Appellants' income from fishing are indisputably bona fide and not motivated by tax avoidance considerations. ...

Specifically, you asked for our views regarding whether subsection 164(1) of the Act would deny a refund of monies remitted by the Taxpayer while Notices of Objection were under consideration. ...

CRA's Response Whether a person acquires beneficial ownership of a property is a question of fact that can only be made after consideration of all the facts and circumstances of a particular case. ...