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Results 3181 - 3190 of 8026 for consideration
Technical Interpretation - External

22 July 2009 External T.I. 2009-0306731E5 - RRSP contribution room

Reasons: The RRSP room must be calculated and must take into consideration the PA and PAR in respect of the person's participation in the former employers pension plan. ...
Ministerial Correspondence

17 July 2009 Ministerial Correspondence 2009-0319621M4 - employee stock option losses

Flaherty, Minister of Finance, for his consideration. I appreciate being made aware of your concerns. ...
Ministerial Correspondence

20 July 2009 Ministerial Correspondence 2009-0325281M4 - Taxation of Employee Stock Options

Flaherty, Minister of Finance, for his consideration. I trust that the information provided is helpful. ...
Ministerial Correspondence

20 August 2009 Ministerial Correspondence 2009-0331391M4 - employee stock option losses

Flaherty, Minister of Finance, for his consideration. I trust the information I have provided is helpful. ...
Ministerial Correspondence

15 December 2009 Ministerial Correspondence 2009-0342281M4 - Deduction of legal fees

Flaherty, Minister of Finance, for his consideration. I trust that the information I have provided is helpful. ...
Technical Interpretation - Internal

3 March 2010 Internal T.I. 2009-0331501I7 - Loss Carryback and Arrears Interest

However, the arrears interest was calculated after taking into consideration the effect of the loss carryback. ...
Conference

13 June 2017 STEP Roundtable Q. 15, 2017-0698971C6 - Registration of Tax Preparers

Taking into consideration the input of stakeholders, the CRA further pursued its analysis of the legislative and system requirements needed to implement the RTPP. ...
Technical Interpretation - External

15 May 2008 External T.I. 2007-0261051E5 - Timeshare Memberships

On March 31, 2008, you indicated, in a telephone conversation (Carruthers/XXXXXXXXXX), that you intended to resubmit your interpretation request taking into consideration the relevant legislation, effective 2008, in the context of a hypothetical scenario. ...
Conference

29 April 2008 Roundtable, 2008-0270441C6 - 20(1)(e.2) - Net Cost of Pure Insurance

The insured policyholder could be required to pay increased premiums due to increased age or ratings due to health considerations or the life insured is no longer insurable. ...
Ministerial Correspondence

20 August 2008 Ministerial Correspondence 2008-0281261M4 - RRSP and RRIF amounts eligible for pension credit

Flaherty, Minister of Finance, for his consideration. I trust that the information provided clarifies the position of the CRA on this matter. ...

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