Search - consideration

Essentiellement, l’examen de tous les faits et circonstances entourant une situation bien précise doivent être pris en considération pour déterminer, d’un point de vue pratique et commercial, ce que les paiements en question visaient à accomplir. ...

First, potentially relevant connecting factors that would situate the income on a reserve are identified and then each factor is given weight in light of three considerations: the purpose of the Indian Act tax exemption, the type of income, and the taxation of that income. ...

When analyzing the merits of the application made under 220(3.1), the Minister has to give consideration only to that portion of the director’s assessment that pertains to a penalty levied against the corporation in any of the 10 preceding calendar years as well as the interest that accrued during that period. ...

., voluntary transfers of property for no consideration) are not subject to tax in the hands of the recipient. ...

In our view, a power of attorney under which a designated attorney exercises the voting rights of the controlling shareholder of a corporation as a consequence of the incapacity of the shareholder (who continues to be the legal and beneficial owner of the shares), would not constitute an external document that is to be taken into consideration in determining de jure control of the corporation. ...

À cette fin, le sous-alinéa 129(4)a)(i) L.I.R. de la définition d’IMRTDND repose sur un taux implicite d’impôt fédéral de 38 2/3 % applicable au RPE, sans prendre en considération le CIE. ...

Toutefois, pour l'application des définitions d'actionnaire rattaché et personne exonérée, nous sommes d'avis que le lien de dépendance de fait selon l'alinéa 251(1)b) de la Loi doit être pris en considération pour déterminer si le rentier du REER avait un lien de dépendance avec la personne avec laquelle il vivait en union conjugale ainsi qu'avec la société. ...

.: assets used, property, liabilities or obligations, considerations received, revenue, income or loss, expenses or expenditures, businesses, activities, accounts, amounts, risks of loss and opportunities for gain or profit, outputs from businesses, proceeds from the issue of an obligation or the settlement of a debt, fair market values, time periods, duties, uses, members, benefits, and terms and conditions of shares). ...

First, potentially relevant connecting factors that would situate the income to a reserve are identified and then each factor is given weight in light of three considerations: the purpose of the Indian Act tax exemption, the type of income, and the taxation of that income. ...

Factors indicating that a particular receipt is a windfall include the following: a. the taxpayer had no enforceable claim to the payment, b. the taxpayer made no organized effort to receive the payment, c. the taxpayer neither sought after nor solicited the payment, d. the taxpayer had no customary or specific expectation to receive the payment, e. the taxpayer had no reason to expect the payment would recur, f. the payment was from a source that is not a customary source of income for the taxpayer, g. the payment was not in consideration for or in recognition of property, services, or anything else provided or to be provided by the taxpayer, and h. the payment was not earned by the taxpayer as a result of any activity or pursuit of gain carried on by the taxpayer and was not earned in any other manner.” ...