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Chisholm and the author we are returning herewith this file to your Division for consideration of the Notice of Objection submitted by the taxpayer. ...

However, since this issue is in respect of a completed transaction, we are submitting the matter for your consideration and reply. for Director Financial Industries Division Rulings Directorate ...

We are referring this matter for your consideration and possible referral to the Department of Finance. ...

We are enclosing a copy of Information Circular 70-6R for your consideration. ...

Shares to be sold purchased in the form of consideration not specified in the form of management fees deductible by the company. ...

If you have a specific taxpayer in mind, we suggest that you contact your District Taxation Office providing them with all the facts and documentation for their consideration. ...

As you are aware XXX requested the Department of Finance's consideration of certain tax policy issues with respect to the interpretation of the arm's length requirement found in clause 212(1)(b)(iii)(D). ...

Accordingly it is our practice not to invalidate what would otherwise be a valid joint election under subsection 85(1) of the Act as long as the share consideration has been authorized, issued and in place within the time specified in subsection 85(6) of the Act. ...

Instead, we would ask that you address your concerns to the District Office for their consideration, who may, at their discretion, request our assistance should they require it. ...

They will be given due consideration in future reviews concerning this topic. ...