Search - consideration

In our view, “gross REIT revenue” would exclude amounts that are loan proceeds and equity contributions to the extent that they do not constitute consideration to which the entity expects to be entitled in exchange for goods or services, or as income arising in the course of the entity’s activities. ...

This requires consideration of all the circumstances, including the terms and conditions that apply in respect of the award, the duration of the program and the period for which the support is intended to be provided. ...

To determine a defined benefit accrual in a year pursuant to subsection 8302(2) of the Regulations an individual's normalized pension accruing in a year must first be determined taking into consideration the effect of Regulation 8504 on the computation.  ...

The income calculated by a partnership pursuant to paragraph 96(1)(f) of the Act must take into consideration the partnership's election under paragraph 34(a) of the Act.  ...

The temporary nature of the trip and ties within Canada have become the vital considerations.  ...

We note that the object under consideration in The Gulf Aladdin case was a tanker barge which was pulled by tug from place to place.  ...

In particular, we have insufficient information to enable us to determine how the capital gains will arise; however, in general, by virtue of paragraphs 86(1)(b) and (c) no capital gains will arise on a section 86 reorganization of capital where the only consideration received by the taxpayer is shares of another class of the capital stock of the corporation. ...

For all other provisions of the Act, including consideration of the application of subsection 20(1.2) of the ITAR, the actual date of acquisition is applicable. 3.      ...

The $1 million in the capital account will be the net result of various additions to and reductions from that account, and these adjustments would have been taken into consideration for tax purposes by way of adjusting the ACB of A Co.'s partnership interest.  ...

However, if an election is made pursuant to subsection 85(1), the agreed amount cannot be less than the fair market value of the non-share consideration pursuant to paragraph 85(1)(b).  ...