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Nevertheless, we offer the following general comments for your consideration. ...

We, however, offer the following comments for your consideration. Regulation 5000(1) provides that shares of a mutual fund corporation and units of certain investment trusts will not be foreign property for the purposes of Part XI of the Income Tax Act (the "Act") in respect of a particular month provided the trust or corporation has not acquired any foreign property after June 30, 1971 or if at no time during its "relevant period for the particular month" has the cost amount of its foreign property exceeded 20% of the cost amount of all its property. ...

We have brought this matter to the attention of the Department of Finance for their consideration. ...

More submissions were received and these were given serious consideration before the final guidelines were issued in June of 1994. ...

The shares issued must represent full consideration for the patronage dividend required. ...

We offer the following general comments concerning benefits from or under a trust to a life tenant for your consideration. ...

Gary Donell, communicated your concerns and forwarded a copy of your correspondence, to our Technical Publications Directorate for their consideration. ...

A taxpayer who has shares issued to his spouse or children by a corporation, as described in Kieboom, will be considered to have disposed of property and will be deemed to have received a consideration equal to the fair market value of the property under subparagraph 69(1)(b)(i). ...

When a requested interpretation relates to a completed transaction, it should be referred to the taxpayer's local tax services office for their consideration. ...

In any event, it would be a question of fact as to exactly what services would be performed or what information would be provided by Usco and HK Co. in consideration for the fees paid to Usco and HK Co. ...