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Results 22051 - 22060 of 29013 for consideration

6 December 2011 TEI Roundtable, 2011-0427101C6 - Seizure of Property

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. ...

2 May 2014 External T.I. 2012-0434151E5 - Indian Act Exemption - Guideline 2

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

31 January 2013 Internal T.I. 2012-0466641I7 F - Réduction du coût en capital d'un bien

Considérant que le CII relatif au matériel de fabrication et de transformation du Québec prévu à l'article 1029.8.36.166.43 de la Loi sur les impôts du Québec, est calculé en prenant en considération l'ensemble des montants dont chacun représente la partie de ses frais admissibles pour l'année d'imposition à l'égard de ce bien, vous êtes d'avis que ce n'est qu'à la fin de l'année d'imposition que le montant total des frais admissibles à l'égard d'un bien peut être établi aux fins du calcul de ce CII du Québec. ...

11 June 2015 External T.I. 2014-0522641E5 F - Usufruct

11 June 2015 External T.I. 2014-0522641E5 F- Usufruct CRA Tags 248(3) 107(2.1) 110.6(1) "qualified farm property" 73(3) 73(3.1) 108(7) Principales Questions: A father runs a XXXXXXXXXX for a certain period of time and then transfers, for consideration, the bare ownership of the XXXXXXXXXX to his son. ...

23 April 2013 External T.I. 2012-0472781E5 - Indian Tax Exemption - Business Income

Additional connecting factors that were taken into consideration in this particular case were the fact that the management and control of the taxpayer's business occurred on the reserve and the taxpayer was also resident on the reserve; neither of which are present in your situation. ...

7 May 2014 Internal T.I. 2012-0433731I7 - Application of subsections 92(5) and (6)

In Year 3: LP formed XXXXXXXXXXULC, an unlimited liability company incorporated under the laws of XXXXXXXXXX; Following its incorporation, LP and XXXXXXXXXXULC entered into an agreement under which LP transferred all of its shares in Forco to XXXXXXXXXXULC in consideration for the issuance by XXXXXXXXXXULC of shares of its capital stock in an amount equal to the fair market value ("FMV") of the Forco shares transferred from LP; and Pursuant to subsection 85(2), XXXXXXXXXXULC and all members of LP jointly elected to transfer the Forco shares to XXXXXXXXXXULC at an amount under paragraph 85(1)(a) equal to the adjusted cost base ("ACB") of the Forco shares to LP. ...

27 November 2014 External T.I. 2013-0503861E5 F - Application du paragraphe 248(16)

Dans la cadre de la présente demande, nous tenons pour acquis que l'article 193 de la LTA s'applique sans prendre en considération l'application possible d'autres dispositions de la LTA, le cas échéant. ...

6 May 2014 CALU Roundtable, 2014-0523321C6 - 2014 CALU Conference

The term "shares or securities" is not defined for the purposes of paragraph 20(1)(bb); however the judicial consideration of the term "securities" suggests that it should be interpreted broadly, and in the popular sense. ...

20 November 2014 Internal T.I. 2014-0539631I7 - Restrictive Covenants-Part XIII (Luxembourg)

Our view is grounded on the following considerations. Firstly, the person who made the payment to Luxco under the Letter Agreement (i.e. ...

2 October 2014 External T.I. 2013-0491411E5 F - Allocation pour une automobile

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. ...

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