Search - consideration

Parmi les éléments à considérer, le fait que le même privilège soit accordé à des employés d'une société qui ne sont pas des actionnaires, constituerait un facteur important, même s'il n'est pas le seul pris en considération. ...

On a periodic basis, it is expected that BCO will continue to contribute funds, in cash, to each Investco as share capital in consideration for the issuance of further non-voting participating shares or additions to stated capital of such shares. 15) The Investcos will make investments and investment returns realized by the Investcos will be distributed to BCO by way of dividends, repurchase of shares or return or reduction of share or stated capital of the Investcos in regard to the shares of the Investcos held by BCO. ...

Based on the facts provided, paragraph (b) of the "benefit" definition is not applicable in this case (as no amount that was received by the RRSP issuer as a premium under the plan is under consideration). ...

De plus, cette limite doit également être prise en considération dans le cadre des dépenses de formation. ...

Dans le cadre de ce gel, les actions ordinaires du capital-actions de ABC sont converties en actions privilégiées non participantes (ci-après " actions de gel ") et de nouvelles actions ordinaires sont émises pour une considération nominale aux fiducies familiales de chacun des frères soit, Fiducie A, Fiducie B et Fiducie C. ...

The determination of whether or not an object has become a fixture requires consideration of the degree of annexation and the purpose of annexation. ...

A would first dispose of his HOLDCO shares in favour of OPCO, in consideration for shares of OPCO with the same tax attributes. ...

Accordingly, it may first be necessary to determine when the employment will terminate before consideration can be given to the tax treatment of benefits that may arise. ...

A taxpayer who for no consideration validly releases or surrenders an income interest in a trust in respect of future payments (not due and payable at the time the release or surrender is executed) and does not direct in any manner who is entitled to receive the benefits, will not be considered to have received any proceeds of disposition for the purposes of subsection 106(2). ...

A Co will subscribe for XXXXXXXXXX Newco Common Shares for a cash consideration of $XXXXXXXXXX. 11. ...