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Results 31 - 40 of 13638 for consideration
Technical Interpretation - External
6 November 1990 External T.I. 9030155 F - Consideration of Preferential Pricing on RRSP as Permitted Benefits
6 November 1990 External T.I. 9030155 F- Consideration of Preferential Pricing on RRSP as Permitted Benefits Unedited CRA Tags 146(2)(c.4), 146(13.1), 6(1)(a) 24(1) 5-903015 M.P. ...
Miscellaneous severed letter
9 February 1990 Income Tax Severed Letter AC59439 - Inadequate Consideration for Redemption of Shares
9 February 1990 Income Tax Severed Letter AC59439- Inadequate Consideration for Redemption of Shares Unedited CRA Tags 69(1)(b), 84(3) 5- 9439 19(1) S. ...
Miscellaneous severed letter
8 March 1990 Income Tax Severed Letter AC59601 - Inadequate Considerations
8 March 1990 Income Tax Severed Letter AC59601- Inadequate Considerations Unedited CRA Tags 69(1), 20(1)(c) 19(1) 5-9601 D.S. ...
Miscellaneous severed letter
2 July 1992 Income Tax Severed Letter 9207725 - Inadequate Consideration
2 July 1992 Income Tax Severed Letter 9207725- Inadequate Consideration Unedited CRA Tags 69(11) 920772 A.Y. ...
Technical Interpretation - External
19 December 1991 External T.I. 9126915 F - Attribution of Gain to Transferor where Nil Consideration
19 December 1991 External T.I. 9126915 F- Attribution of Gain to Transferor where Nil Consideration Unedited CRA Tags 74.2(1), 74(2), 73(1) 912691 Dear:19(1) Re: Application of Subsection 74.2(1) of the Income Tax Act (the Act} We are writing in reply to your letter of August 19, 1991, wherein you requested that we confirm your views on the interpretation of subsection 74.2(1) of the Act as it relates to the following situation. ...
Miscellaneous severed letter
7 October 1990 Income Tax Severed Letter - Consideration of Timber Quota Certificate and Timber Licence as Timber Resource Property
7 October 1990 Income Tax Severed Letter- Consideration of Timber Quota Certificate and Timber Licence as Timber Resource Property Unedited CRA Tags 13(21)(d.1) Dear Sirs: Re: XXX "Timber Quota Certificate"/"Timber Licence") Paragraph 13(21)(d.1) of the Income Tax Act (the "Act") We are writing in reply to your letter of September 11, 1990, in which you request our interpretation of whether a "Timber Quota Certificate" and a "Timber License" constitute a timber resource property as defined in paragraph 13(21)(d.1) of the Act. ...
Technical Interpretation - Internal
21 June 1994 Internal T.I. 9408087 - TIMING CONSIDERATION TO A HOME RELOCATION LOAN
21 June 1994 Internal T.I. 9408087- TIMING CONSIDERATION TO A HOME RELOCATION LOAN Unedited CRA Tags 110(1)(j) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...
Technical Interpretation - External
24 October 1990 External T.I. 9024635 F - Consideration of Timber Quota Certificate and Timber Licence as Timber Resource Property
24 October 1990 External T.I. 9024635 F- Consideration of Timber Quota Certificate and Timber Licence as Timber Resource Property Unedited CRA Tags 13(21) timber resource property 24(1) 5-902463 C.K. ...
Archived CRA website
ARCHIVED - Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions
ARCHIVED- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions We have archived this page and will not be updating it. ... A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ...
Archived CRA website
ARCHIVED - Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions
A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ... This is because such settlements take into consideration not only the facts of the particular taxpayer, but also the difference in the provisions of the tax law in each country. ...