Search - consideration

En effet, tel que prévu au paragraphe 7 dudit bulletin IT-91R3, tel que modifié par le communiqué spécial du 20 mars 1987, d'autres facteurs, dont les suivants, seraient pris en considération par le Ministère afin de déterminer si on ne pouvait raisonnablement s'attendre à ce qu'un employé retourne quotidiennement à son lieu principal de résidence: a)le nombre d'heures de travail que l'employé est tenu de travailler dans chaque poste au chantier particulier, b)le temps nécessaire au déplacement, ainsi que la période de la journée pendant laquelle le déplacement devrait se faire, c)les moyens de transport dont dispose l'employé et les conditions de la route qui serait empruntée (par exemple, l'état de la chaussée, les conditions atmosphériques saisonnières, etc.), d)la durée de la période de repos qu'aurait l'employé s'il retournait chez lui tous les jours, et e)l'état général de santé physique et mentale de l'employé. ... De plus, soulignons que la position du Ministère décrite au paragraphe 7 du IT-91R3 à l'égard d'un chantier particulier qui n'est pas situé à au moins 80 kilomètres du lieu principal de résidence d'un employé et des facteurs qui seraient pris en considération par le Ministère est fondée sur la décision Charun v. ...

Afin de déterminer le coût en capital de la part indivise de Monsieur X dans l'immeuble, nous devons prendre en considération les règles particulières de détermination du " coût " du paragraphe 48(3) de la Loi tel qu'applicable au moment de l'immigration de Monsieur X en 1988. ... Le coût s'entend généralement du montant dépensé pour acquérir un bien ou un service 2 ce qui doit nécessairement prendre en considération les présomptions de la Loi. ...

Upon incorporation, Newco will issue one Class A common share of NewCo to the Partnership for future consideration (see Paragraph 7). ... Thereafter and immediately before the winding-up, the Partnership will have no assets other than property received from NewCo as consideration for the sale of the Assets referred to in Paragraph 7. ...

In consideration for arranging the nCLE services and incurring the nCLE, ServiceCo will be entitled to receive a services fee XXXXXXXXXX and a negotiated percentage (approximately XXXXXXXXXX%) of the proportionate net profits from the Film, calculated in accordance with an industry standard definition. 11. ... As consideration for the performance of production services by Creditco, XXXXXXXXXX. 12. ...

Creditco's consideration for the providing of its services will be XXXXXXXXXX. 11. ... The consideration payable by THC to the Production Partnership in respect of the production services will be a fixed amount (the "XXXXXXXXXX% Fee") equal to XXXXXXXXXX% of the amount of the production expenses of the Production Partnership payable upon satisfactory completion of the production services (generally upon completion and delivery of the Film). ...

Creditco's consideration for the providing of its services will be the $XXXXXXXXXX of Tax Credits, plus a fee of $XXXXXXXXXX from THC. 10. ... The consideration payable by THC to the Production Partnership in respect of the production services will be a fixed amount (the "XXXXXXXXXX% Fee") equal to XXXXXXXXXX% of the amount of the production expenses of the Production Partnership payable upon satisfactory completion of the production services (generally upon completion and delivery of the Film). ...

The cost to the Estate of the Class A non-voting redeemable retractable preferred shares of Opcol and Opco2, as the case may be, received as partial consideration for the transfer of the securities to Opcol and Opco2 as described in paragraph 16 above will be deemed by paragraph 85(1)(g) of the Act to be equal to the deemed proceeds of disposition to the Estate of the transferred securities as referred to in ruling B above. ... The cost to the Estate of the Class B non-voting common shares of Opcol and Opco2, as the case may be, received as partial consideration for the transfer of the securities to Opcol and Opco2 as described in paragraph 16 above will be deemed by paragraph 85(1)(h) of the Act to be equal to the deemed proceeds of disposition to the Estate of the transferred securities less the cost to the Estate of the Class A non-voting redeemable, retractable preferred shares of Opcol or Opco2, as the case may be, as referred to in rulings B and C above. ...

The amount borrowed by Parent will be based on, and will not exceed its borrowing capacity on a consolidated basis and the financial tests required to be met under its debt covenants will continue to be respected. b) Parent will use the total proceeds of the New Daylight Loan to repay the Parent Loan owing to Newco 1. c) Newco 1 will use the proceeds of the repayment of the Parent Loan to redeem the Newco 1 Preferred Shares held by Newco 2. d) Newco 2 will use the proceeds from the redemption of the Newco 1 Preferred Shares to repay the Newco 2 Loan to Parent. e) Parent will use the amount received on the repayment of the Newco 2 Loan to repay the New Daylight Loan. f) Parent and Amalco will enter into an agreement whereby Parent will sell all of its shares of Newco 2 to Amalco in consideration for FMV. g) In XXXXXXXXXX, Amalco as sole shareholder of Newco 2, will pass a resolution authorizing and requiring Newco 2 to be wound-up into Amalco. ... At no time during the implementation of the Loss Utilization Arrangement will the Newco 1 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 (nor will Newco 2 receive any other property, directly or indirectly, from an investor or any property substituted therefor) 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 would be related to Lossco (if the Act were read without reference to paragraph 251(5)(b)); or ii. any right of the type described in subparagraph 112(2.4)(b)(ii). 36. ...

Newco will redeem the Newco Preferred Shares held by NewLossco in consideration for a non-interest bearing promissory note issued by Newco (the “Newco Note”). ... At no time during the implementation of the Loss Consolidation Arrangement will the Newco Preferred Shares or the NewLossco Common 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). 32. ...

Consideration will be given to allow subsection 153(1.1) reductions for more than one year, if the original circumstances supporting the reduction continues in future years. ... Department's Position (a) Whether bona fide arrangements are made for the repayment of a housing loan within a reasonable period of time at the time the loan is made is a question of fact which can only be determined upon consideration of all the circumstances of a particular situation. ...