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Consideration of such issues gives the CRA the opportunity to review or improve the tools currently in place, and to ensure we are always looking to improve the services that we provide. ...

I am therefore sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration. ...

(d) As a result of the Division, FA2 transfers some of its assets (for no consideration) to FA3 and under foreign country corporate law, FA3 must issue shares to the shareholders of FA2 pro rata based on the number of shares they hold in FA2. ...

Given the broad variations in insurance policies and products, and that the terms and conditions of these types of contracts or arrangements are so flexible; such a determination would require a detailed review of the terms and conditions of the particular policy and consideration of all the relevant facts and circumstances pertaining to the particular situation. ...

Firstly, we would like to assure you that the arguments presented in your submission received careful consideration, however our position remains as previously stated. ...

Therefore, I am sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration. ...

A and TC1 will each sell a XXXXXXXXXX% undivided interest in a property forming part of the Real Estate, namely the property XXXXXXXXXX, to TC2 and, in consideration therefor, TC2 will issue to A and TC1 a demand, non-interest bearing and non-convertible, promissory note, which will be repaid by TC2 following the transfer of properties described in Paragraph 65. 3) The following Paragraph is added immediately after Paragraph 72: 72.1 TC1 will redeem the XXXXXXXXXX TC1 Class G shares held by the Trust. ...

This determination involves the consideration of various factors and each situation has to be considered on a case by case basis. ...

I am therefore sending a copy of our correspondence to the Honourable Bill Morneau, Minister of Finance, for his consideration. ...

Eligible volunteer firefighter services give consideration to all services that are provided to a fire department in the capacity as a volunteer firefighter but those services must consist primarily of the following ("primary services"): responding to and being on call for firefighting and related emergency calls as a firefighter; attending meetings held by the fire department; and participating in required training related to the prevention or suppression of fire. ...