Search - consideration

X will be present in the U.S. for more than 183 days in each of the years of the Assignment and will consequently be considered a U.S. resident for U.S. income tax purposes before taking into account applicable Treaty considerations, if any. 24. ...

With the increase in the Cash Proceeds, a corresponding reduction in the amount of the consideration payable by AcquisitionCo in Parentco XXXXXXXXXX Shares will be made. ...

Opco will pay a consent premium of $XXXXXXXXXX principal amount in consideration of the approval of the amendment by holders of the Notes. ...

.; Par conséquent, en raison des dispositions spécifiques de l'article 12, nous sommes d'avis que les sommes doivent être prises en considération dans le calcul du revenu même si le bien générant le revenu brut n'est pas une source de revenu. ...

As stated in Interpretation Bulletin IT-396R, paragraph 12, "interest, while not defined in the Act, has been described in general terms in the courts as 'the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another'. ...

In respect to the arrears of $XXXXXXXXXX, the Order indicated that, following a consideration of Individual B's financial condition, $XXXXXXXXXX was being rescinded with the result that Individual B was only required to pay the amount of $XXXXXXXXXX. ...

In the above situation, in our view, the business income should be pro-rata exempt taking into consideration primarily the location at which the services, which are the revenue generating activities, are performed. ...

These rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...

Cependant, puisque la totalité de la considération remise par la fiducie au bénéficiaire est constituée d'une somme d'argent, les dispositions du paragraphe 106(3) de la Loi n'ont pas de conséquences fiscales défavorables pour la fiducie étant donné que la juste valeur marchande du bien disposé correspond à son coût indiqué. ...

Consideration of such terms would not be limited to the right to exploit the results of the SR&ED or be reimbursed for the SR&ED expenditure. ...