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Also if an issue is one that appears to be of concern to a number of taxpayers consideration will be given to communicating the Department’s position in our Technical Newsletters. ... Had the purchaser not assumed the contingent liabilities, the amount of cash or other consideration that it would have had to pay would have increased accordingly. ... Consequently, the application of the cost plus method requires careful consideration of the relative efficiency of the service providers being compared. 72. ...

The payment of a bill or invoice of the deemed resident trust by a beneficiary for no consideration would constitute a "contribution" as defined in proposed subsection 94(1). ... In situations where a trust governed by an RRSP acquires property for consideration that is greater than the fair market value of the property at time of acquisition, the difference between the fair market value and the consideration is included in the annuitant's income under subsection 146(9). ... If unintended tax consequences are caused by the application of subsection 256(9), consideration should be given to electing out of subsection 256(9). ...

" Il faut aussi prendre en considération le contrat de société d'une société en commandite lorsqu'une telle société détient des actions d'une société par actions. ... À cet égard, la directive de la Cour suprême du Canada de prendre en considération toute restriction imposée au pouvoir de l'actionnaire majoritaire de contrôler l'élection du conseil, en vertu d'un acte constitutif ou d'une clause de cette nature, ne fait référence, selon nous, qu'à des changements au nombre de voix requis pour l'élection de ce conseil par les actionnaires. ... Indeed, it was seen that even though Mimetix paid US$100,000 to acquire the licence for DIAC, a sub-licence was granted to the appellant for no consideration. ...

La société peut acquérir de gré à gré tout ou partie des actions de catégorie «A» émises et en circulation de tel détenteur, à tel moment, de telle manière et pour telle considération que le conseil d'administration détermine conjointement avec le ou les détenteurs des actions de catégorie «A».- Catégorie «C»: Votantes (XXXXXXXXXX votes par action), non participantes, et ne donnent droit à aucun dividende. ... La société peut acquérir de gré à gré tout ou partie des actions de catégorie «D» émises et en circulation de tel détenteur, à tel moment, de telle manière et pour telle considération que le conseil d'administration détermine conjointement avec le ou les détenteurs des actions de catégorie «D». ... Il devra alors être déduit de la JVM de cette contrepartie, la valeur de toute considération autre qu'en action de catégorie «D» qui a été émise ou payée par la société pour cette contrepartie. ...

Considerations: a)   trader or dealer recognizes all transactions on income account b)   adventure in the nature of trade c)   intention of taxpayer including secondary intention d)   number and frequency of transactions e)   length of holding time f)   method of disposition g)   nature of the transaction 2.      ... Provided the assignment of the debt by the original lender to a new lender does not constitute a novation [FN*: Note:  A novation occurs when an original obligation is discharged by agreement of the parties and a new obligation with new consideration is undertaken, usually, but not necessarily, on the same terms, with a different creditor or debtor.  ... Instead, it is viewed as inherent in the determination of any gain or loss on the forward contract, which gain or loss can only be determined at the time of contract fulfillment and is equal to the difference between the payment made under the contract and the Canadian-dollar value of the consideration received therefore where such consideration is translated to Canadian dollars at the spot rate in effect on the date of delivery.  ...

On the incorporation of TC, Foreign SpinCo will subscribe for one or more common shares of TC for nominal consideration. 6. ... As consideration for the Distribution Property, TC will issue TC Preferred Shares to DC having an aggregate FMV at that time equal to the aggregate FMV of the Distribution Property transferred to TC. 94. TC will jointly elect with DC, in prescribed form and within the time limits referred to in subsection 85(6), to have the rules in subsection 85(1) apply to the transfer of each eligible property to TC and in respect of which the TC Preferred Shares have been issued as full consideration for the transfer of the Distribution Property as described in Paragraph 92. ...

After consideration of the connecting factors, the Court found that the performance of her duties, being primarily for the Indians on reserve, the actual historical circumstances involving the relocation off reserve and Ms. ... This determination required the review of all relevant connecting factors and consideration as to how much weight should be given to each factor. ... Afin de tenir compte de l'approche adoptée par cette Cour, on a pris en considération les nombreux arguments avancés par des groupes et particuliers indiens ainsi que par d'autres parties intéressées. ...

XXXXXXXXXX will subscribe for and XXXXXXXXXX will issue to XXXXXXXXXX a certain number of Class XXXXXXXXXX preferred shares for nominal consideration. The number of shares subscribed for and issued will be equal to XXXXXXXXXX less that number of Class XXXXXXXXXX preferred shares issued to the Partnership as partial consideration for the purchase of the assets of the Partnership, as described in paragraph 51, below. 47. ... XXXXXXXXXX will pay to XXXXXXXXXX an annual fee (the "XXXXXXXXXX Put Fee") in the amount of $XXXXXXXXXX, as consideration for entering into the XXXXXXXXXX Put Agreement. ...