Search - consideration
Results 22141 - 22150 of 29012 for consideration
Technical Interpretation - External
6 May 2005 External T.I. 2005-0116981E5 F - Rollover under section 85 of an ECP
À cet égard, La Société devrait notamment prendre en considération les alinéas 85(1)a) et 85(1)d), les alinéas proposés 85(1)d.1) et 85(1)d.11), le paragraphe 14(3) et l'élément A proposé de la définition de MCIA prévue au paragraphe 14(5). ...
Technical Interpretation - Internal
8 May 2003 Internal T.I. 2002-0167477 - INVESTMENT PROPERTY OF INSURERS
We will refer the matter to the Department of Finance for consideration. ...
Technical Interpretation - Internal
29 June 2005 Internal T.I. 2005-0122731I7 - Bona Fide employer-employee relationship
Many factors must be taken into consideration in establishing whether or not there is an employee-employer relationship. ...
Ruling
2005 Ruling 2004-0108821R3 - MIC as a limited partner
Under this agreement, the LP agrees to provide XXXXXXXXXX to ACO in consideration for fees that were negotiated on an arm's length basis and which are comparable to fees paid by other arm's length users of the LP's XXXXXXXXXX and pursuant to which ACO agrees to provide financing for XXXXXXXXXX by the LP. ...
Ruling
2005 Ruling 2005-0118591R3 - RRSP Damages
In consideration for employee and husband agreeing to release the employer from their claims with respect to those losses, employer agrees to re-contribute an amount equal to the employer's previous contributions to the employee's GRSP, to a RRSP of which the employee is both contributor and annuitant. ...
Ruling
2005 Ruling 2005-0152491R3 - windup of a mutual fund trust
"Partnership" means XXXXXXXXXX, a limited partnership formed under the laws of XXXXXXXXXX, which is in the business of XXXXXXXXXX and which has issued Class A Units and Class B Units to the limited partners of the Partnership; "Purchase and Sale Agreement" means the contract to be entered into between the Trust and Bank under which the Trust will agree to sell all of its interest in the Class A Units of the Partnership to Bank in consideration for debentures of Bank that are subject to the terms and conditions set out in the Purchase and Sale Agreement; "Trust" means XXXXXXXXXX, an inter vivos trust formed on XXXXXXXXXX, pursuant to a declaration of trust that has an office located at XXXXXXXXXX; "Unitholders" means the beneficiaries of the Trust; and "Units" means units of the Trust. ...
Conference
7 October 2005 Roundtable, 2005-0141121C6 F - Credit Checks
As you have indicated, the taxpayer's credit file with CRA is one of the factors taken into consideration in analyzing the risk of loss and establishing a taxpayer's solvency. ...
Ruling
2005 Ruling 2005-0148251R3 - Disposition of Taxable Canadian Property
Parent will receive, as consideration for the Shares disposed of, a loan receivable from ForeignSub. 11. ...
Ruling
2006 Ruling 2005-0157341R3 - ATR-Sale of Assets and Shareholder/Manager Bonus
The Corporation has agreed to sell XXXXXXXXXX of the Assets to PurchaseCo in consideration for the Purchase Price. 20. ...
Ruling
2006 Ruling 2005-0121481R3 - Deductible Loss - Foreign Affiliate
Proposed Transaction Canco proposes to dispose of all of its shares of Forco to Newco at the Transaction Time for consideration that includes only newly issued shares of Newco. ...