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(d) The attribution rules do not apply if fair market consideration is paid for the property transferred and an election is made to not have the subsection 73(1) rollover apply. ...

These amendments relate to the dividends taken into consideration in determining the inventory value of a share that is not capital property. ...

Reasons for the Revision We have revised the bulletin to reflect amendments to the Income Tax Act and to take into consideration S.C. 2000, c.12 (formerly Bill C-23), which was designed to amend many statutes, among them the Income Tax Act, to provide similar tax treatment to same-sex common-law couples as is provided to opposite sex couples. ...

Other formulas will receive consideration, but a formula must not result in merely a nominal employer contribution so that the plan becomes primarily a savings plan for employees. ...

A sale of a right or thing for good and valuable consideration does not come within the meaning of the phrase "transferred or distributed" as used in subsection 70(3). ...

A gift is generally defined as a voluntary transfer of property without consideration. ...

Of course, this consideration will not be required if the period in question is acceptable under any other criteria set out in this newsletter. ...

This document sets out the proposed policy of the CRA’s Charities Directorate concerning the reporting guidelines for fundraising expenses and the process and considerations for determining whether a registered charity’s fundraising is acceptable. ...

Although the rules regarding political activities are under consideration with a view to expanding permissible activities, organizations that substantially carry on political activities, as opposed to charitable activities, do not qualify for registration as charities nor would they under the proposed rules. ...

After the valuation day, a person (other than a qualified donee) who receives an amount from the charity will—unless the amount is included in items 1 to 3 or is consideration given by the person in respect of such an amount—be jointly and severally liable with the charity for any related revocation tax payable. ...