Search - consideration

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

As consideration, Realtyco will issue to each of XXXXXXXXXX class A special preferred shares having an aggregate redemption and retraction value equal to the fair market value of the class A special preferred shares of XXXXXXXXXX so transferred by it. ...

Cameron Peter Mc Ginn (613) 957-8975 Large File Case Manager Attention: Judie Yorke 960592 XXXXXXXXXX- Interest on Amounts Refunded We are writing in reply to your memorandum of February 12, 1996, whereby a copy of a written submission from XXXXXXXXXX dated February 6, 1996, and concerning the above subject (the "Submission"), was forwarded for our consideration. ...

Position Adoptée: 1- matériel a le sens de matière et consomme n'est pas synonyme de mot utilise 2- non Raisons POUR POSITION ADOPTÉE: 1- a)position de la vérification énoncée dans une note de service le 1er septembre 1993, b) intention du législateur en considérant le texte anglais et le sens courant du mot «material», c) en considération le fonctionnement de la disposition législative i.e. le pourquoi du montant de remplacement et les notes explicatives, et d) la définition de «general overhead» dans le dictionnaire de comptabilité 2- libellé du paragraphe 127(18) XXXXXXXXXX 5-961235 A l'attention de XXXXXXXXXX Le 7 août 1996 Mesdames, Messieurs, Objet: Sous-division 37(8)a)(ii)(B)(V) de la Loi de l'impôt sur le revenu La présente fait suite à votre lettre du 1er avril 1996 dans laquelle vous demandez notre interprétation de l'expression «matériel consommé» telle qu'utilisée à la sous-division 37(8)a)(ii)(B)(V) de la Loi de l'impôt sur le revenu (la «Loi»). ...

Our Comments Based on the limited information we have with respect to the situation described above, XXXXXXXXXX has received a benefit through the appropriation of funds for inadequate consideration from the Canadian group of companies. ...

Ici, à la fois les services de base et le nombre et le genre de services additionnels fournis aux locataires ou mis à leur disposition doivent être pris en considération. ...

This leads to a consideration of whether, legally speaking each of the holdbacks in the instant case possessed the quality required to bring it within the meaning of a receivable. ...

Based upon the above considerations, it is our view that the accounting methods employed in the present case would, in the absence of any specific recommendation to the contrary in the Handbook, constitute generally accepted accounting principles insofar as a mutual fund is concerned. ...

" Instead, the Court recommended the following approach: (a)      analyze the matter in terms of categories of property and types of taxation; (b)      identify the various connecting factors (i.e. factors connecting the property to a location on or off a reserve) which are potentially relevant; (c)      determine the weight to be given the connecting factors in the light of three considerations: 1.      ...

In establishing a reasonable amount for general damages in a case involving a human rights issue, consideration should be given to the maximum amounts that can be awarded under the applicable provincial legislation (for example, $10,000 under the Ontario Human Rights Code) and an examination of all evidence indicating the extent to which an employee has suffered a loss of self respect, mental anguish, humiliation or hurt feelings. ...