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You may wish to give consideration to the date on which this position will be effected and the manner in which it will be publicized. ...

We refer this matter to you for consideration when IT-210 is revised. for Director Non-Corporate Rulings Division ...

McNally Director Enquiries and Taxpayer Assistance Division Income Tax Act French and English Versions Your enquiry of September 13 with regard to the different presentation of certain provisions of the Act, as between the French and English versions, was sent to the Tax Counsel Division, Department of Finance, for consideration. ...

Parnanzone Appeals and Referrals Division Tel. (613) 957-9232 Subject: 19(1) Settlement Offer STALLED We are forwarding the ministerial correspondence file (yellow docket) for consideration and reply by your office since it involves a settlement offer for the taxpayer's outstanding appeal to the Tax Court of Canada. 24(1) As regards 19(1) remission request itself, it cannot be dealt with at this time because of the outstanding appeal. ...

Burnett, we are forwarding, for your consideration, copies of correspondence with our Vancouver District Office, the content of which is self-explanatory. ...

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

Bercusson (613) 995-1327 July 22, 1982 Dear Sirs: This is in reply to your letter of June 9, 1982 wherein you request our opinion on whether a rollover is valid if the rollover contract provides that the Corporation shall obtain supplementary letters patent and shall issue shares in consideration of the property and in fact these steps are taken within a reasonable delay after the signature of the contract. ...

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

Attached for your consideration and comment is a copy of a Department of Finance memorandum dated October 5 on this topic. ...

Joy Director 957-2033 Tax Policy and Legislation Branch Department of Finance BY HAND 140 O'Connor Street L'Esplanade Laurier 16th Floor, East Tower Ottawa, Ontario K1A 0H5 Dear Len: Re: Section 118.94- Tuition Fees of Foreign Students Attached for your consideration is a copy of a November 27, 1989 memorandum from our Non-Resident Division that explains an income tax problem foreign students are having as a consequence of Tax Reform. 21(1)(b) Yours sincerely, B.J. ...