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Board Members Board members were selected with consideration given to the linguistic, regional, and ethnic diversity of the country. ...

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

The legislation is structured to provide for a pool that accumulates amounts over time, and is recalculated taking into consideration all relevant transactions and adjustments that occur over that time. ...

The plan is in the nature of insurance and contains all of the following elements: An undertaking by one person To indemnify another person For an agreed consideration From a loss or liability in respect of an event The happening of which is uncertain The plan provides coverage only to your employee, your employee’s spouse or common law partner, or any member of your employee’s household with whom your employee is connected by blood relationship, marriage or adoption If the benefit is not taxable, you do not need to do any calculations. ...

Avoidance of tax debts A new supplementary rule was announced to strengthen the existing tax debt anti‑avoidance rule that is intended to prevent taxpayers from avoiding their tax liabilities by transferring their assets to non-arm's length persons for insufficient consideration. ...

At any time prior to Old Trust’s 21-year anniversary, Opco redeems shares held by Old Trust and issues a promissory note or gives cash as consideration. ...

The arrangement provides for contributions to be made under the arrangement to the issuer in consideration of, or to be used, invested or otherwise applied for the purpose of, the issuer making distributions under the arrangement to the holder. ...

However, based on feedback from the Consultation Session, there would appear to be sufficient cases to give this issue further consideration. ...

Advantage This is generally the total value of any property, service, compensation, use or any other benefit that you are entitled to as partial consideration for, or in gratitude for, the gift. ...

To find out if any special considerations apply in your case, go to Changing from personal to rental use, Grants, subsidies, and other incentives or inducements and Non-arm's length transactions. ...