Search - consideration

Revenue is broadly defined under the OMTA as the total consideration that is received or is receivable from another person for the Ontario-produced mineral substances or processed mineral substances sold. ...

If situations arise which do not fit within the examples listed in the guidelines, we will be pleased to receive your representations in that regard so that they may be given due consideration. ...

Existe-t-il une entente entre la contribuable et la société concernant l'administration générale de l'immeuble-condo ou de location ou prévoyant que la contribuable exploiterait le bien à titre personnel en contrepartie d'un loyer ou autre considération payé à la société? ...

Les facteurs pris en considération afin d'effectuer une telle détermination comprennent l'emplacement du bien, l'exploitation du bien sur une base saisonnière ou annuelle, le genre d'installations et de services offerts et si ces installations constituent la raison d'être principale de l'hôtel ou si elles sont offertes de façon accessoire ou secondaire. b)Si le bien constitue un "chalet-hôtel", il faut alors déterminer dans quel but une personne utilise un tel bien. ...

Question 1: Whether the CRA can confirm its position as to whether shares of a holding corporation qualify as excluded shares, taking into consideration its responses to Questions 6 and 7 of the 2018 STEP CRA Roundtable (2018-074403) versus: a) examples 8 and 12 of the Guidance on the Application of the Split Income Rules for Adults; and b) the Department of Finance Technical Backgrounder on Measures to Address Income Sprinkling published in support of its December 13, 2017 press release. ...

With respect to this argument, we find that the legal reality must prevail and that in order to ascertain the true nature of a relationship we must take into consideration the overall scheme of things. ...

Avantage conféré Il faut maintenant déterminer si un avantage a été conféré à XXXXXXXXXX lors de la cession de la terre agricole, des améliorations de terrain et des bâtisses pour une considération égale à leur JVM mais inférieure à leur coût total. ...

Total consideration received by US Sub will equal the FMV of the shares of NRO which will be greater than the FMV of the ULC 1 Debt. ...

The general intent of the prescribed XXXXXXXXXX regulations is to ensure that a share would qualify for treatment as a XXXXXXXXXX only if the investor is truly at risk for the consideration for which the share was issued. ...

It is therefore apparent that provincial taxes are not taken into consideration in paragraph 6 of Article XXIX B of the Convention. ...