Search - consideration

Results 441 - 450 of 8027 for consideration
Miscellaneous severed letter

15 May 1990 Income Tax Severed Letter RRRR306 - Remission of tax

Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation by senior Departmental officials in Head Office. ... I wish to assure you that xxxxx will receive the utmost consideration possible in the resolution of her case. ...
Miscellaneous severed letter

7 July 1990 Income Tax Severed Letter - Remission of penalty

Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria. ... I wish to assure you that you will receive the utmost consideration possible in the resolution of this case. ...
Miscellaneous severed letter

7 October 1991 Income Tax Severed Letter - Application of penalties in paragraphs 162(7)(b) and 239(1)(d) where an individual does not comply with subsection 159(2) and thus becomes liable under subsection 159(3)

Prosia, we are forwarding for your consideration and reply the August 15, 1991, letter from the law firm of XXX concerning the possible application of the above noted penalty provisions to situations where an individual fails to comply with the requirements of 159(2) and thus becomes liable under 159(3). ... Prosia, he indicated that to the best of his knowledge, the above noted penalty provisions are not given consideration in connection with the collection procedures instituted as a result of the application of 159(3). ...
Miscellaneous severed letter

15 May 1990 Income Tax Severed Letter RRRR305 - Remission of tax

Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation, and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria. ... I wish to assure you that he will receive the utmost consideration possible in the resolution of his case. ...
Miscellaneous severed letter

7 May 1990 Income Tax Severed Letter RRRR398 - Whether a formula can be considered a “specified amount” for purposes of subsection 191(4) of the Income Tax Act

The share can be redeemed to the extent of this amount without having Part XI.1 and Part IV.1 apply provided the specified amount does not exceed the fair market value of the consideration received. Having the issuer corporation specify the amount was intended to cut down on debates as to the fair market value of the consideration for which the share was issued at some future date when the share is redeemed. ...
Miscellaneous severed letter

7 July 1990 Income Tax Severed Letter - Time limit for reassessments

Consideration of requests of this nature involves an extensive and fully objective review of the facts of the particular situation, and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria. ... I wish to assure you that he will receive the utmost consideration possible in the resolution of his case. ...
Miscellaneous severed letter

7 July 1990 Income Tax Severed Letter - Timing of taxation of pension income

Consideration of requests of this nature involve an extensive and fully objective review of the facts of the particular situation and a careful evaluation of the merits of the request to ensure fair and uniform application of established criteria. ... I wish to assure you that you will receive the utmost consideration possible in the resolution of their cases. ...
Miscellaneous severed letter

25 September 1989 Income Tax Severed Letter 5-8567 - [890925]

Paragraph 3 of the Bulletin defines a gift, for purposes of the Income Tax Act as "a voluntary transfer of property without consideration". ... No valuable consideration or benefit of any kind to the donor, or anyone designated by the donor, may result from the payment. ...
Miscellaneous severed letter

7 February 1991 Income Tax Severed Letter - Share for Share Exchange

It is your view that, as the Right constitutes “consideration other than shares of a particular class of the capital stock of the purchaser” as found in paragraph 85.1(2)(d) of the Act, subsection 85.1(1) of the Act does not apply in respect of the above exchange by virtue of that paragraph. Comments We agree with your conclusion that the Right will be “consideration other than shares of a particular class of the capital stock of the purchaser” as found in paragraph 85.1(2)(d) of the Act. ...
Miscellaneous severed letter

28 August 1992 Income Tax Severed Letter 9219665 - Donations to Charities - Annuities

Holloway (613) 957-2104 Attention: 19(1) August 28, 1992 Dear Sirs: Re: Donations to Registered Charities in Consideration for Annuities This is in reply to your letter of March 9, 1992, addressed to the Charities Division, requesting confirmation of some of the Department's administrative positions regarding donations to registered charities in consideration for annuities. ...

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