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Technical Interpretation - Internal

5 July 2012 Internal T.I. 2010-0388551I7 F - Fiducie - retour de sommes

Toutefois, il faudrait prendre en considération qu'elle a déjà été imposée sur les revenus qui lui ont été attribués par Fiducie. ...
Technical Interpretation - Internal

12 December 2014 Internal T.I. 2014-0524751I7 F - Redevances perçues d'avance

Dans la mesure où, dans le calcul de la provision, ces obligations ont été prises en considération, le montant de la provision devrait être réduit. 13 Canderel Ltd. v. ...
Technical Interpretation - Internal

6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance

Dans la mesure où, dans le calcul de la provision, ces obligations ont été prises en considération, le montant de la provision devrait être réduit. 12 Canderel Ltd. v. ...
Technical Interpretation - Internal

30 September 2011 Internal T.I. 2011-0393171I7 F - Representation or other special allowances

The calculation of the taxable benefit should take in consideration the employee economic enrichment in comparison of his pre-assignment housing costs. ...
Ruling

2010 Ruling 2010-0364281R3 F - Réorganisation d'une société de personnes

De plus, nous prenons en considération l'information additionnelle fournie les XXXXXXXXXX et XXXXXXXXXX. ...
Ruling

2010 Ruling 2009-0343271R3 - Irish Common Contractual Fund

In consideration of the services to be performed by the Custodian under the Custodian Agreement, the Custodian shall be entitled to receive such fees out of the assets of the CCF as may be agreed between the Custodian and the Manager from time to time and set forth in XXXXXXXXXX of the Custodian Agreement, subject to the maximum annual fee as disclosed in the Prospectus. f. ...
Ruling

2008 Ruling 2008-0273471R3 - XXXXXXXXXX Ruling Request

The New Cansub Preferreds that will be issued, as described in paragraphs 83- 84 above, will not be, at any time during the implementation of the Proposed Transactions described herein, (a) the subject of a "dividend rental arrangement" as defined in subsection 248(1); (b) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or (c) issued for consideration that is or includes: an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or any right of the type described in subparagraph 112(2.4)(b)(ii). 101. ...
Ruling

2009 Ruling 2008-0284621R3 - Loss Utilization

The Eco Preferred Shares, the Bco Preferred Shares, the Additional Bco Preferred Shares, and the Cco Preferred Shares will not at any time throughout the series of transactions that includes the Proposed Transactions be: i) the subject of any undertaking that is referred to in subsection 112(2.2) as a "guarantee agreement"; ii) the subject of a dividend rental arrangement; iii) the subject of any secured undertaking of the type described in paragraph 112(2.4)(a); or iv) issued for consideration that is or includes: A) an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or B) any right of the type described in subparagraph 112(2.4)(b)(ii). 45. ...
Ruling

2009 Ruling 2008-0297571R3 - Loss

None of the issued shares referred to herein are or will be, at any time during the implementation of the proposed transactions: (a) the subject of any undertaking that is a guarantee agreement; (b) the subject of a dividend rental arrangement; (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: (i) an obligation of the type described in subparagraph 112(2.4)(b)(i), other than an obligation of a corporation that is related (otherwise than by reason of a right referred to in paragraph 251(5)(b)); or (ii) any right of the type described in subparagraph 112(2.4)(b)(ii) held on condition that it or property substituted therefore may revert or pass to Profitco or a person to be determined by Profitco. 35. ...
Ruling

2009 Ruling 2009-0338281R3 - Partnership Reorg-Personal Service Business

Provided the amount of the Partnership's income allocated to the Named Partner is otherwise reasonable having regard to all of the relevant circumstances, the Named Partner's share of the Partnership income will not be altered pursuant to subsection 103(1) of the Act solely as a result of the Named Partner choosing, pursuant to the proposed transactions, to provide all of its Professional Services to the Partnership through the Particular Contracting Company in consideration for the Fees. ...

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