Search - consideration

Vous nous demandez si les années de travail pour les deux employeurs peuvent être prises en considération pour le calcul du nombre d'années pour les fins de l'alinéa 60(j.1) de la Loi. ...

Pour que le décret s'applique, les conditions suivantes devront être réunies:- vous devez accorder l'aide de façon volontaire;- vous ne devez pas accorder l'aide financière aux employés en raison de considérations liées à leur emploi, par exemple le rendement, la fonction, les années de service, etc.;- vous ne devez pas accorder l'aide financière en contrepartie de services rendus ou à rendre;- le montant d'aide financière ne sert pas à compenser l'employé pour la perte d'un revenu d'emploi. ...

Vous nous demandez si les années de travail pour les deux employeurs et les années qu'elle aurait pu racheter peuvent être prises en considération pour le calcul du nombre d'années pour les fins de l'alinéa 60(j.1) de la Loi. ...

PROPOSED TRANSACTIONS 1.Managementco will enter into an administration services agreement (the "Agreement") with Canco pursuant to which, in consideration of certain fees, Canco, as an independent contractor, will provide the following, and only the following services: (a) preparing and maintaining all customary financial and accounting books in appropriate form and in sufficient detail to support an annual independent audit of the financial condition of Foreignco in accordance with instructions provided by Managementco; (b) making books and records available to audit and answering questions with respect to same; (c) based on accounting records, calculating the fees and expenses of the supervisory directors in connection with attending meetings, non-Canadian taxes, non-Canadian filing fees and other costs and expenses incurred for the account of Foreignco (other than transaction costs and related expenses relating to the investment program); (d) preparing quarterly and annual financial statements for Foreignco; (e)computing the market value and net asset value of the assets held by Foreignco each month; (f)calculating proceeds for the redemption of shares of Foreignco; (g)calculating the amount of dividends that may be paid by Foreignco in accordance with guidelines provided by Managementco; (h)calculating the fees payable to the Investment Manager in accordance with relevant formulae; (i) preparing monthly reports containing statements of net assets and liabilities, operations, changes in net assets and subsidiary or detailed reports, as may be requested by Managementco; (j)placing on ledgers any capital information (i.e. share subscription and redemptions) based on information received from Managementco; and (k)any other accounting and accounting related functions incidental to the foregoing. 2.Managementco will itself continue to provide all other administrative and clerical services currently provided to Foreignco. 3.Pursuant to the Agreement, Canco will have no right to directly affect the legal relations of Managementco as regards to other persons. ...

The Estate will receive as consideration: a) XXXXXXXXXX Numberco Class XXXXXXXXXX preferred shares with a redemption/retraction value of $XXXXXXXXXX and a stated capital of $XXXXXXXXXX; and b) XXXXXXXXXX Numberco Class XXXXXXXXXX preferred shares with a redemption value and stated capital of $XXXXXXXXXX. 15.On or before XXXXXXXXXX, the XXXXXXXXXX Class XXXXXXXXXX shares of Numberco, received by the Estate as described in Paragraph 14, will be redeemed by Numberco for their fair market value of $XXXXXXXXXX. ...

In the sample documentation submitted with your request, the individuals did not receive any non-share consideration for the purported transfer of their fishing rights. ...

With respect to subsection 161(2), which concerns the interest to be charged on deficient instalments, section 5300 and subsection 5301(10) of the Income Tax Regulations provide that in determining the “instalment base” (as defined in subsection 161(9) of the Act) on which the instalments required to be paid are calculated (by virtue of subsection 161(4), (4.01) or (4.1) of the Act), the tax payable by a taxpayer is the tax determined before taking into consideration the "specified future tax consequences" (defined in subsection 248(1) of the Act) for the year. ...

We also advise that the issues raised in your letter have been forwarded to the Department of Finance for their consideration. ...

This determination required a review of all relevant connecting factors and consideration as to how much weight should be given to each factor. ...

The Widow will execute a Deed of Disclaimer to release or surrender her discretionary income interest in the Trust for no consideration. ...