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Volunteer fire fighter: A person who voluntarily acts as a fire fighter for a nominal consideration or honorarium. ...

The individual ceases to be a resident of Canada at a particular time, and at that time, the stock option, which was issued to him for no consideration, has a fair market value (FMV) in excess of nil. ...

La question a été soumise au ministère des Finances pour leur considération. ...

As mentioned to you at our meeting, the Department is in the process of writing draft guidelines, taking into consideration the representations made to us during our discussions with various Indian organizations and other interested parties. ...

In your letter you have outlined four hypothetical scenarios for our consideration. ...

1993 External T.I. 9332045 F- Prescribed Shares Unedited CRA Tags ITR 6202.1(2)(b) 5-933204 XXXXXXXXXX Resource Industries Attention:  XXXXXXXXXX December 8, 1993 Dear Sirs: RE:  Flow-through Shares This is in reply to your letter of November 4, 1993 and will confirm our view that the common shares issued to employees by XXXXXXXXXX Our position is being confirmed following consideration of submissions made by yourself and XXXXXXXXXX on your behalf and our discussions with the same parties, the Department of Finance and the Department of Justice. ...

The participant will receive no other consideration for his donation. ...

Whether the amount would qualify as an eligible capital expenditure remains a question of fact.Business Income Where the renting or leasing of property forms part or all of the taxpayer's business, any amount received by him as consideration for granting a lease would be included in his income pursuant to section 9 of the Act. ...

" Instead, the Court recommended the following approach: (a)     analyze the matter in terms of categories of property and types of taxation; (b) identify the various connecting factors (i.e. factors connecting the property to a location on or off a reserve) which are potentially relevant; (c) determine the weight to be given the connecting factors in the light of three considerations: 1.      ...

Following a thorough analysis of this case and due consideration of extensive input from the Indian community, the Department has developed four guidelines dealing with the taxation of employment income of Indians. ...