Search - consideration
Results 2511 - 2520 of 13640 for consideration
Miscellaneous severed letter
3 March 1992 Income Tax Severed Letter 9204185 - Pension splitting marriage breakdown — source deductions
Bissonnette (613) 957-2136 Director 920418 XXX Pension Splitting on Marriage Breakdown Application of 56(1)(a)(i) and 153(1) We are forwarding, for your consideration and reply, the February 6, 1992, Round-Trip memorandum from Source Deductions Division in the Scarborough District Office and the accompanying letter from the taxpayer's representative dated January 14, 1992. ...
Miscellaneous severed letter
27 September 1989 Income Tax Severed Letter 7-4343 - Interpretation Bulletin—Project Number 1719—Crown Corporation Employees Abroad Revision of IT-106R
We offer the following comments for your consideration: 1. Re: "Summary" Inserting a) "factually resident in Canada or they may be" after "may be" (line 3); b) a period after "Canada" (line 3); and c) "Both factual and deemed residents of Canada are" after "and thus" (line 3) and deleting "and thus" (line 3) may provide greater clarity. 2. ...
Miscellaneous severed letter
19 September 1989 Income Tax Severed Letter 5-8466 - Deductibility of interest on money borrowed by a partnership to return capital to its partners
The comments expressed in this letter are of a general nature only and do not take into account considerations that might arise in the context of specific transactions or events. ...
Miscellaneous severed letter
3 October 1989 Income Tax Severed Letter 5-8480 - Residence of an estate
Since this enquiry is in respect of a factual situation, we are forwarding it for your consideration and reply. ...
Miscellaneous severed letter
12 December 1989 Income Tax Severed Letter 5-8895 - Interpretation of the words in subparagraph 50(1)(b)(iii) that precede clause (A) of the subparagraph
The comments set out in this letter are of a general nature only and do not take account of considerations that might arise in the context of specific transactions or events. ...
Miscellaneous severed letter
30 May 1990 Income Tax Severed Letter 9007005 - Tax treatment of payments made from a registered retirement income fund to a person resident in Ireland
Such consideration would be done by the relevant district office where the transaction is completed or by this office where the transaction is proposed. ...
Miscellaneous severed letter
Income Tax Severed Letter AC74668AF F
En conséquence, nous avons transmis votre demande à cette dernière division pour sa considération. ...
Conference
25 November 2021 CTF Roundtable Q. 8, 2021-0911881C6 - ss 15(2) and FA rules
Position: This question was sent to the Department of Finance for their consideration. ...
Miscellaneous severed letter
7 November 1990 Income Tax Severed Letter 154
An organization's status for purposes of paragraph 149(1)(l) 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. ...
Miscellaneous severed letter
7 June 1989 Income Tax Severed Letter 12
A CHANGE IN USE, IF ANY, PRIOR TO THE BUTTERFLY REORGANIZATION WOULD ALSO BE TAKEN INTO CONSIDERATION IN MAKING SUCH A DETERMINATION. ...