Search - consideration

Results 24291 - 24300 of 29062 for consideration

5 June 1992 Internal T.I. 9129917 F - Banks' Securities Transactions - Income or Capital

Economic considerations dictated the sale in 1951. His Honour held that the profit on sale was made in the carrying on of the company's business and was assessable as a profit according to the ordinary usages and concepts of mankind. ... One important consideration in buying shares was that they should immediately- or within a reasonable period- produce a dividend yield of 4% or better. ...

3 March 2015 Internal T.I. 2014-0527842I7 - Taxable benefit for an aircraft

In determining the value of benefit, one may take its cost into consideration. ... The judge’s considerations lead us to conclude that a method for valuation of the benefit based on operating costs and CCA can be suitable in various circumstances as long as it is close to the FMV. ... The Yorkton Broadcasting Company Limited (footnote 64) case, upon which the judge in Edward Laurence (footnote 65) based his decisions, is the only Court decision in which the taxpayer invoked the previous version of Bulletin IT-160R3 but for which the judge did not extend any consideration. ...

11 October 1996 APFF Roundtable, 7M12910 - APFF ROUND TABLE

Comments by Department of Finance The Income Tax Act includes provisions designed to ensure the reasonableness of the consideration paid in the context of certain transactions between a taxpayer and a non-resident with whom the taxpayer is not dealing at arm's length. ... As you know, the OECD recently published a revised version of its Transfer Pricing Guidelines, which contains advice on questions that the OECD had not previously dealt with (e.g. profit-based methods for determining the reasonableness of the consideration paid by parties not dealing at arm's length, documentation of transactions and imposition of penalties). ... Taxpayers who have not followed Friesen's practice are therefore reassured and the Act has been amended to comply with Revenue Canada practice. 4.1.2.2 Tax Audit The practical considerations that led the Department of Finance to take this position are understandable. ...

30 November 1996 Ruling 9729323 - DPS

XXXXXXXXXX will pay an annual fee (the "Put Fee XXXXXXXXXX"), XXXXXXXXXX as consideration for entering into the Put Agreement XXXXXXXXXX described in paragraph 79. 81. ... XXXXXXXXXX will pay an annual fee (the "Put Fee XXXXXXXXXX"), XXXXXXXXXX as consideration for entering into the Put Agreement XXXXXXXXXX described in 83 above. 85. ... XXXXXXXXXX will pay an annual fee (the "Put Fee XXXXXXXXXX"), XXXXXXXXXX as consideration for entering into the Put Agreement XXXXXXXXXX described in 87 above. 89. ...

8 October 1993 External T.I. 3M0953A - APFF 1993

La question a été soumise au ministère des Finances pour leur considération. ... Cependant, le Ministère est disposé à prendre en considération tout autre critère pertinent, dépendamment des circonstances particulières d'une situation donnée, afin d'établir si un élément d'actif est utilisé principalement dans une entreprise exploitée activement. ... En considération de ce transfert, le contribuable reçoit des actions privilégiées ayant une valeur de rachat inférieure à la juste valeur marchande des actifs transférés. ...

2003 Ruling 2003-0038863 F - Butterfly Transaction

PUBCO1 recevra de FILCO1 à titre de considération: (a) un billet ("Billet FILCO1") à demande ne portant pas intérêt et dont le principal sera de XXXXXXXXXX $, (b) la remise (XXXXXXXXXX) par FILCO1 en faveur de PUBCO1 de dettes (avances, comptes débiteurs et autres créances dont le montant total lors de l'opération sera d'environ XXXXXXXXXX $) qui seront à ce moment dues par PUBCO1 à FILCO1, et (c) un certain nombre d'actions de catégorie "A" de son capital-actions. ... Il sera explicitement fait mention dans les caractéristiques des actions de catégorie "B" que le "montant indiqué" aux fins du paragraphe 191(4), sera désigné par résolution des administrateurs lors de leur émission, sans excéder la JVM de la considération reçue lors de leur émission. ... Le ratio d'échange fera l'objet d'un ajustement afin de prendre en considération les modifications au capital-actions de FILCO1 décrites aux paragraphes 27 et 28 ci-dessous. ...

2000 Ruling 2000-0006303 F - Transfert de biens

Le capital-actions autorisé de PORTCO est composé notamment d'un nombre illimité d'actions sans valeur nominale des catégories XXXXXXXXXX, dont les principaux droits, privilèges et restrictions sont les suivants: Catégorie «XXXXXXXXXX »: Non votantes, non participantes, donnant droit de recevoir sur déclaration par les administrateurs, en priorité sur les actions des catégories XXXXXXXXXX des dividendes trimestriels non cumulatifs de XXXXXXXXXX% du montant de la considération reçue par la société lors de l'émission des actions tel qu'enregistré au compte de capital déclaré des actions. En cas de liquidation ou dissolution, les détenteurs d'actions de catégorie «XXXXXXXXXX » ont le droit de recevoir, en priorité aux détenteurs d'actions des catégories XXXXXXXXXX un montant composé de la considération reçue par la société lors de l'émission tel qu'enregistré au compte de capital déclaré des actions et du montant des dividendes déclarés et impayés. Les actions sont rachetables au gré de la société ou du détenteur à un montant composé de la considération reçue par la société lors de l'émission tel qu'enregistré au compte de capital déclaré des actions et du montant des dividendes déclarés et impayés. ...

Tax Gap in Canada: A Conceptual Study

These papers will provide more in-depth analysis of the methodological and practical considerations associated with tax gap estimation, and will further enhance our understanding of how this tool could assist the Agency in administering Canada's tax system. These papers will take a variety of approaches to analyzing further the methodological and practical considerations associated with tax gap estimation. ... The paper will investigate previous estimates of the international tax gap, and will outline the methodological and practical considerations that come into play when developing an international tax gap estimate. ...

Who has to file a T5008 slip?

The following persons have to file a T5008 slip and information return: every trader or dealer in securities who buys a security as principal (for their own account) or sells a security as an agent or nominee for any vendor every person in the business of buying and selling precious metals in the form of certificates, bullion, or coins who makes a payment to another person for a sale of precious metals by that other person every person who, as a nominee or agent for another person, gets the proceeds of a sale or other transaction carried out in the name of the nominee or agent every person who makes a payment to, or acts as a nominee or agent for, an individual resident in Canada for the disposition or redemption of a debt obligation in bearer form every person (other than an individual who is not a trust) who acquires, redeems, or cancels a security issued by that same person, except when the transactions involve the following: exchanges of shares for new shares in the course of a reorganization of the capital of a corporation (section 86), if no consideration other than the new shares is receivable securities disposed of when a partnership ends [subsection 98(3)] securities transferred when a new partnership is formed from a predecessor partnership [subsection 98(6)] convertible property (section 51), that is, when a corporation's shares, bonds, debentures, or notes are exchanged for shares of the same corporation and no consideration other than the new shares is receivable redemptions, cancellations, or acquisitions of securities made during an amalgamation (section 87) exchange of capital property that is a convertible debt obligation for another debt obligation (section 51.1) Note If cash or some other consideration totalling $200 or less is received instead of a fractional interest in shares during an exchange to which section 51 or 87 applies, you do not need to report the transaction. If the cash or other consideration is more than $200, you have to report the entire exchange transaction. ...

1 December 2004 GST/HST Ruling 56427 - XXXXX

Generally, this supply is made for a single consideration. An orthodontist may also make multiple supplies consisting of an exempt consultative, diagnostic, treatment or other health care service rendered to an individual and a zero-rated (taxable at 0%) supply of an orthodontic appliance. ... Generally, this is indicated where consideration for the zero-rated supply of the orthodontic appliance is identified separately from the consideration for the exempt supply of the orthodontist's services. ... For administrative purposes, the Canada Revenue Agency ("CRA") accepts that orthodontists who claim input tax credits on a periodic basis can use an estimate of 35% of the cost to the patient of the orthodontic treatment to represent the 'consideration' for the supply of the orthodontic appliance. ...

You are here