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For example, if the adjusted cost base is equal to the fair market value of the preferred shares immediately before the payment of the dividend, there would be no safe income on hand that can be reasonably considered to contribute to the hypothetical capital gain with respect to the preferred shares. ...

The comments in this paper on stock options, stock dividends, and stock splits should also be considered. ...

These elements should be considered in examining the purpose of section 84.1. ...

We have considered an argument that the word "coupon" in subsection 234(1) of the Act might also include the bond residue.  ...

(2) Whether a corporate beneficiary receiving an interest in a life insurance policy from a trust as payment of a dividend in kind received by the trust should be considered as having given a consideration for the interest in the life insurance policy? ...

Pursuant to paragraph 118.2(2)(a) of Act, an amount paid to a medical practitioner, dentist or nurse, or a public or licensed private hospital is considered to qualify as a medical expense of an individual only if it is paid in respect of a medical or dental service. ...

PAYMENTS TO A FORMER PARTNER IN RESPECT OF GOODWILL AND WORK IN PROGRESS Work in progress (WIP) and goodwill, like other properties of a partnership, are considered to be owned by the partnership for tax purposes. ...

PAYMENTS TO A FORMER PARTNER IN RESPECT OF GOODWILL AND WORK IN PROGRESS Work in progress and goodwill, like other properties of a partnership, are considered to be owned by the partnership for tax purposes. ...