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28 September 2006 Ministerial Correspondence 2006-0204101M4 - Scholarship Exemption

Flaherty, for his consideration. I appreciate the opportunity to respond to your letter. ...

11 September 2006 Ministerial Correspondence 2006-0201251M4 - Qualified Pension Income

Flaherty, Minister of Finance, for his consideration. Thank you again for having taken the time to write. ...

21 March 2007 Ministerial Correspondence 2007-0222141M4 - Fitness Tax Credit

Flaherty, Minister of Finance, for his consideration. I trust that this explanation will assist you in responding to your constituent. ...

18 May 2005 Ministerial Correspondence 2005-0123001M4 - Acquisition of a put option by an RRSP

Signed on May 18, 2005 XXXXXXXXXX Dear Colleague: Thank you for your letter of March 8, 2005, regarding the consideration of a put option as a qualified investment for a registered retirement savings plan (RRSP). ...

3 May 2005 Roundtable, 2005-0116681C6 - Transfer of Joint Last-to- Die Policy

Provided that the child acquired this interest without consideration, it is our view that subsection 148(8) would apply to the transfer of the policy from the parent to the child, such that the deceased parent would be deemed to have disposed of the policy, immediately before the transfer, for proceeds of disposition equal to the adjusted cost basis of the policy to the parent, and the child will be deemed to have acquired an interest in the policy at a cost equal to those proceeds. ...

16 March 2006 External T.I. 2005-0165371E5 - Interest Income and Offset

Reductions of interest rates given in consideration for reductions in annual club dues are subject to taxation. ...

12 July 2018 Ministerial Correspondence 2018-0761301M4 - Method used to establish mileage rates

Since changes to the kilometric rates are the responsibility of the TBS, I am sending a copy of our correspondence to the Honourable Scott Brison, President of the TBS, for his consideration. ...

25 November 1997 Income Tax Severed Letter E9730188.txt - ARTICLE XXII - CANADA - U.S. TREATY

Donald Drummond, Assistant Deputy Minister, Tax Policy Branch, Department of Finance, for his consideration. ...

29 July 1998 External T.I. E9815625 - TAXATION OF RETIREMENT SAVINGS

In this respect, we have included two booklets for your consideration. ...

1 March 1999 Income Tax Severed Letter e9833225.txt - RRIF, SUCCESSOR ANNUITANT, RENOUNCE

Subsection 146.3(1) of the Income Tax Act (the “Act”) defines retirement income fund as an arrangement between a carrier and an annuitant under which the carrier agrees to make payments to the annuitant and, if elected by the annuitant, to the annuitant’s spouse after the annuitant’s death, in consideration for the transfer of property to the carrier. ...

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