Search - consideration

Factors that will be taken into consideration include the regularity and length of visits to Canada, industrial practice (e.g. offshore personnel usually work 30 days on and 30 days off), the nature of the work performed and the remoteness of the work site from any established community. ... From a payroll withholding and reporting perspective, what considerations must be given? ...

A recording or communication of a future intention to set up a trust is not enough, unless the statement of future intention was "bought" by another for valuable consideration. ... The court went on to state that if it was merely a voluntary promise (or even a covenant under seal but not supported by valuable consideration), no trust will be created since equity will not give assistance to a volunteer. ...

For example, if the shares owned by the estate are repurchased for consideration consisting of a demand promissory note and the calling of the note by the estate would have an adverse impact on the operations of the corporation, then the estate could be considered to have some influence which could result in factual control of the corporation. The determination of whether the estate has any such influence over the corporation can only be made following a consideration of all of the facts related to a particular situation. ...

Factors that will be taken into consideration include the regularity and length of visits to Canada, industrial practice (e.g. offshore personnel usually work 30 days on and 30 days off), the nature of the work performed and the remoteness of the work site from any established community. ... From a payroll withholding and reporting perspective, what considerations must be given? ...

" Cette position est généralement bien connue poisque dans le Corporate Management Tax Conference de 1987, il ait fait mention à la page 50 que: "Revenue Canada's position in respect of amounts received by a tenant as a consideration for cancellation of a lease or sub-lease has been consistent since 1976. ... Tel que nous vous l'avons mentionné lors d'une conversation teléphonique cet élément, bien qu'important en soi, doit être considéré seulement s'il a été démontré qu'il y a exploitation d'une entreprise et doit être analysé avec les autres critbres pris en considération pour détermine" s'il y a exploitation de deux entreprises distinctes. ...

Dans la note de service mentionnée ci-dessus (dossier #7-3945), la section des institutions financières énonçait que le produit de disposition, pour le prêteur de valeurs mobilières, était égal à: "The proceeds from the disposition bv the lender would be equal to the value of the consideration received i.e. the value of the right to require delivery of identical shares at a specific time for further consideration." ...

Les principaux droits, privilèges, conditions et restrictions de ces actions sont les suivants: Actions ordinaires: avec droit de vote et participantes; Actions privilégiées de catégorie « A »: sans valeur nominale, avec droit de vote, non participantes, dividende annuel fixe, non cumulatif de XXXXXXXXXX%, calculé sur la valeur de rachat desdites actions, rachetables au gré du détenteur à un prix égal au montant versé au compte de capital déclaré pour ces actions, plus une prime égale à l’excédent de la JVM de la considération reçue par la société lors de l’émission desdites actions et le montant versé au compte de capital déclaré, auquel s’ajoute, le cas échéant, les dividendes déclarés et impayés sur ces actions. ... Le contrat de vente contiendra une clause de rajustement de prix à l’effet que les parties ont effectué le transfert décrit au paragraphe 17 à la JVM et qu’elles ajusteront le prix de vente ainsi que la considération reçue si l’ARC évaluait les biens à une valeur différente convenable aux parties. 19. ...

Using the proceeds of IB Note, Profitco will subscribe for preferred shares of Lossco (“Lossco Preferred Shares”) for cash consideration of approximately $XXXXXXXXXX. ... At no time during the implementation of the Proposed Transactions will the Lossco Preferred Shares be: a) the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee agreement”; b) the subject of a dividend rental arrangement as defined in subsection 248(1); c) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or d) issued for consideration that is or includes: ii. an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (if the Act were read without reference to paragraph 251(5)(b)); or iii. any right of the type described in subparagraph 112(2.4)(b)(ii). 29. ...

/The amount of the benefit under subsections 15(1) and 246(1) will depend on the consideration paid for that transfer. ... Le XXXXXXXXXX, aux termes d’un acte de vente reçu par Me XXXXXXXXXX, Société a acquis de SENC un immeuble situé au XXXXXXXXXX pour la somme de XXXXXXXXXX$ et autres considérations (décrite au paragraphe 6 ci-dessous), ce que SENC reconnait avoir reçu. ...

Immediately following the payment of interest described in Paragraph 23, the following transactions will occur to unwind the loss consolidation arrangement: (a) Newco will redeem the Newco Preferred Shares held by ACo in consideration for a non-interest bearing promissory note issued by Newco (the "Newco Note"). ... The Newco Preferred Shares will not, at any time during the implementation of the Proposed Transactions described herein, be: (a) the subject of any undertaking that is referred to in subsection 112(2.2) as a “guarantee arrangement”; (b) the subject of a dividend rental arrangement; (c) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or (d) issued for consideration that is or includes: i. an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or ii. any right of the type described in subparagraph 112(2.4)(b)(ii). 39. ...