Search - consideration

XXXX had submitted a position paper on the matters and asked that the matters be referred to Head Office for consideration. ...

Barfried Enterprises Ltd. [1963] S.C.R. 570 at p.575]; 2. interest is the return or consideration or compensation for the use or retention by one person of a sum of money belonging to another [Reference re Validity of Section 6 of the Farm Security Act, 1944, of the Province of Saskatchewan (1947] S.C.R. 394 at pp.411-412]; and 3. interest is referable to a principal sum in money or an obligation to pay money [Reference re Farm Security Act, supra., at pp.411-412; see D.S. #6022-9(b)]. ...

Cela suppose, en particulier, que le but de la disposition en cause doit être pris en considération. ...

At that meeting three other issues were raised but it was agreed that they should more appropriately be submitted to this office for consideration. ...

X transferred all of his shares of Opco to Holdco on a tax-deferred basis pursuant to subsection 85(1) and received special freeze shares as consideration therefor. ...

Given that the royalty interest qualifies as a Canadian resource property under subparagraph 66(15)(c)(v) of the Act, there seems little doubt that Company A has "acquired" a property in consideration for its payment to Company B. ...

Page 11- Disqualified Interest in a Certified Production In the fifth line, the words "after 1978 and" can be eliminated as this condition will not normally be a consideration for the taxpayers reading this revised bulletin. 6. ...

Farmout The hypothetical situation appears to be similar to a widespread farmout arrangement whereby a farmee, Partner 8, would acquire an interest in a farmor's, Partner A's, Canadian resource property and in consideration for such interest, Partner A would receive, inter alia, an interest in Partner B's depreciable property. ...

Sur cette base, Coop a ajouté à la catégorie de Parts de son capital social un montant de XXXXXXXXXX $ pour chaque Part émise en considération de l’annulation des Actions ordinaires dont chacune avait un CV de XXXXXXXXXX $. 17. ...

La régularité des déplacements à un lieu de travail et la nature des tâches qu’il effectue à ce lieu de travail peuvent être prises en considération pour déterminer si un endroit est effectivement le lieu de travail habituel de l’employé. ...