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Therefore, its ordinary meaning must be used taking into consideration generally accepted accounting principles. ...

Pour qu'une demande de dérogation soit prise en considération elle doit être soumise au chef des Retenues à la source, conformément au paragraphe 14 de la circulaire d'information 75-6R datée du 15 janvier 1988. ...

The information available in respect of the training is set out below: XXXXXXXXXX XXXXXXXXXX One consideration with respect to the seminars is whether the cost thereof is capital in nature with the result that the seminar costs and other related costs (travel) would not be deductible as a consequence of paragraph 18(1)(b) of the Act. ...

Bowen Attention: XXXXXXXXXX June 23, 1995 Dear Sirs: We are writing in reply to a memorandum dated March 16, 1995 from XXXXXXXXXX Tax Services, wherein that office requested that we give further consideration to the factual situation outlined in your letter dated December 13, 1994. ...

Faits 1.Gesco a été formée en 1984 par deux particuliers détenant respectivement 65% et 35% des actions ordinaires. 2.Par la suite, Gesco a obtenu du financement par l'émission de 1 000 000 actions de catégorie «C» de son capital-actions pour une considération de 1 $ par action en faveur de l'un de ses fournisseurs. ...

The services are rendered primarily for the benefit of the employer and the payments represent essentially consideration for the services based usually on time spent providing the services or the value or volume of services. ...

Pierre Paquette of CPP/UI Eligibility Systems Division for their consideration and reply. ...

When a Delaware corporation issues stock for a price in excess of its par value, the consideration received by the corporation in excess of the stock's par value is allocated to the corporation's "capital" account, usually reflected on the financial statements as "additional paid-in capital", unless its board of directors takes contrary action to allocate a portion of the excess to the corporation's "surplus" account. ...

As it is our understanding that such enquiries would perhaps be better routed to your Division for consideration and action, we are directing our response to you. ...

Tel que mentionné au paragraphe 19 du IT-419R, le principal facteur à prendre en considération est la question de savoir s'il existe des intérêts économiques distincts qui indiquent une transaction commerciale courante entre les parties ayant des intérêts distincts. ...