Search - consideration

If you wish to ask us to re-examine this matter after you gave obtained any other facts that may be available to you, we would be pleased to give it further consideration. ...

You may wish to direct your concerns to the Department of Finance for their consideration. ...

On your behalf, I will ensure that the Ontario Ministry of Revenue is provided with the information necessary for their consideration of a remission of provincial income tax. 24(1) the Receiver General and address your letter to Mr. ...

Otherwise it would not be appropriate to refer to that IT in paragraph 6 of the Project. 21(1)(b) We have also suggested other minor editing changes to the Project for your consideration as noted thereon. ...

Upon further consideration, we have concluded that the full amount of the Benefits must be brought into income under the provisions of subparagraph 56(1)(a)(i) of the Act but an offsetting deduction for 1/2 of the amount would be allowed under subparagraph 110(1)(f)(i) of the Act for the amount not taxable under the Convention. ...

An organization's status for purposes of paragraph 149(1)(1) of the Act would be determined on the basis of the facts and details respecting its organization and its actual activities and the GST election should not be a consideration. ...

Nevertheless, to determine whether it applies, consideration must be given to the fact that dividends were not paid on shares in preceding taxation years, other than prescribed shares. ...

Is the dividend to be calculated on the value of the shares when they are transferred or the consideration received when they were issued? ...

Chisolm 921211 Dividend Reinvestment Plans (DRIPs)Further to our meeting of April 15, 1992, (Francis/Chisolm), we are forwarding the correspondance concerning DRIPs for your consideration. ...

11 June 1992 Income Tax Severed Letter 2MO1320- Term Preferred Shares 1992 Corporate Management Tax Conference TERM PREFERRED SHARES Question 12 Will the Department, following the 1991 Tax Court of Canada decision in the Société d'Investissement Desjardins case (91 DTC 393), take into consideration as one of the relevant factors in establishing whether particular term preferred shares were or were not acquired in the ordinary course of the business carried on by a corporation the fact that the corporation is a specified financial institution only by reason of being related to a financial institution and is not itself engaged in a financing business? ...