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A notre avis le calcul du revenu gagné ou réalisé doit se faire sur une base consol idée et doit donc par conséquent prendre en considération le déficit d'une corporation étrangère affiliée.  ...

You have also noted the situation in which a drawer discounts a banker's acceptance that is issued in its name for which it receives the present value of the acceptance in consideration for its promise to compensate the holder of the acceptance should the bank dishonour it. ...

(c)     New Xco will then redeem its preferred shares held by Brother Xco, the consideration being a demand promissory note having a value equal to the redemption amount. ...

The second reason also presumes that the taxpayer has some economic benefit which constitutes a Canadian resource property and which he is relinquishing to the other participants who are making the overpayment in consideration therefor. ...

Denise Goyer, 1987 R.D.F.Q. 159, referred to in an article you have submitted for our consideration. ...

VII- Recommandation 21(1)(b) Nous soumettons ce dossier pour votre considération. a Directrice Division des services bilingues et des industries d'exploitation des ressources Direction des décisions ...

As there is no provision in the Act dealing specifically with such agreements, this determination must be made after consideration of the terms of the agreement and surrounding circumstances, and the relevant provisions of the Act, in particular, the definitions of "disposition of property" in paragraphs 13(21)(c) and 54(c) of the Act. ...

Dans sa décision de verser (ou non) cette Aide au Membre, la Communauté prendra indirectement en considération notamment: son âge, son éducation et ses probabilités d’obtenir (ou non) un emploi à la suite de son retour dans la société. ...

The Bulletin has been prepared by taking into consideration the principle jurisprudence in this area, that being; Wilson and Wilson Limited v. ...

The second reason also presumes that the taxpayer has some economic benefit which constitutes a Canadian resource property and which he is relinquishing to the other participants who are making the overpayment in consideration therefor. ...