Search - consideration

The limited partner pays a reasonable guarantee fee to the partnership as consideration, as well as provides an indemnity saving the partnership harmless from any loss or cost it may suffer as a result of the guarantee. ...

BV is resident in the Netherlands and taking into consideration your analysis it would appear that the Dutch guilder is the currency that should be used to determine any gain or loss on the disposition of the shares of NV. ...

Nevertheless, to determine whether it applies, consideration must be given to the fact that dividends were not paid on shares in preceding taxation years, other than prescribed shares. ...

Questions relating to tax considerations of a particular taxpayer should be addressed to your local District Taxation Office. ...

MCo will purchase for cancellation its common shares held by Newco at their fair market value for consideration which will include cash and a promissory note. ...

Among other factors we would consider are the following: the purpose of the transaction, the type of property transferred on a tax-deferred basis, the type of gain that would be realized on a sale at fair market value, whether the subsequent disposition of the shares received in consideration of the transfer was contemplated at the time of the transfer, and whether the purpose of the rollover was to facilitate a conversion of ordinary income into a capital gain. ...

As consideration for the sale, mortgages were taken back by the partnership. ...

If, as part of the transactions, an amount is paid by the particular corporation to another corporation in consideration for that corporation assuming the obligations under the "take-or-pay" contract, the requirements of subsection 20(24) of the Act will not be satisfied since the particular corporation would not have included in its income the amounts previously received under that contract. ...

Qualifying revenue of an eligible entity for a prior reference period or a current reference period, is defined in subsection 125.7(1) of the Act to mean the inflow of cash, receivables or other consideration arising in the course of the ordinary activities of the eligible entity in Canada in the particular period, subject to certain inclusions or exclusions. ...

A further consideration is whether a Member of a Legislative Assembly who performs duties related to a Legislative Assembly in the City is travelling to perform the duties of employment. ...