Search - consideration

Par exemple, pour un pensionnaire qui aurait reçu, au cours de l'année, une pension de la sécurité de vieillesse de 4 650 $ et le montant maximum de supplément de revenu garanti alors qu'il devait payer un montant annuel de 7 250 $ à la résidence d'accueil, le montant exclu, en vertu de l'alinéa 81(1)h) de la Loi, s'élèverait à 2 600 $, soit la partie des paiements qui proviendraient du supplément de revenu garanti après avoir pris en considération les autres sources de revenu. ...

c) If the rules do apply to foreign property to cause deemed dispositions of such property and related foreign accrual property income (FAPI), would the adjusted cost base of such property to the trust be the original cost of the property to the trust adjusted for valuation day considerations or the gain as may reasonable be considered to have accrued after its 1975 taxation year in accordance with the definition of "foreign accrual property income"? ...

These comments are general in nature and do not specifically take into consideration the facts in the hypothetical situation which you outlined. ...

Provided that the requirements of paragraphs 20.01(1)(a) and 20.01(1)(b) of the Act are met, and subject to ruling D below, an amount payable in respect of a taxation year by the Employer to the Partners Benefit Trust, as a premium, contribution or other consideration under a private health services plan, will be deductible in computing the income of the Employer for that year up to the limits established in subsection 20.01(2) of the Act. ...

The only consideration given by Amalco to the Creditor for the settlement of the Relevant Debt was the New Debt. ...

Pursuant to paragraphs 18(1)(a) and 18(1)(e), no deduction or reserve would be allowed in the year of receipt to take into consideration obligations that the recipient would have to perform or fulfill in the following years. 2) Amounts received pertain or are incident to the active business carried on by the taxpayer. ...

However, the situation described in the Second Document requires a different analysis depending on which portion of the land is under consideration. ...

Avant d'aborder la question du coût au regard de l'article 69 de la Loi, encore faut-il prendre en considération les conséquences spécifiques de la création d'un usufruit dans le cadre de la Loi. ...

On XXXXXXXXXX, Parentco executed a binding letter of intent pursuant to which it agrees to acquire (together with one or more of its wholly owned subsidiaries) the Vendorco Business for a consideration of Cdn $XXXXXXXXXX, subsequently renegotiated to Cdn $XXXXXXXXXX. ...

In deciding upon the meaning of income, the Courts are faced with practical considerations which do not concern the pure theorist seeking to arrive at some definition of that term. and where it has to be ascertained for taxation purposes, whether a gain is to be classified as an income gain or capital gain, the determination of that question must depend in large measure upon the particular facts of the particular case. ...