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Results 3181 - 3190 of 13706 for consideration

18 October 1993 External T.I. 9315335 F - Deductibility of Maintenance Payments

Whether or not a child is in the custody of a parent is a question of fact taking into consideration the circumstances and the relevant provincial legislation. ...

31 August 1993 Income Tax Severed Letter 9320540 F - Sens de principalement

Cependant, le Ministère est disposé à prendre en considération tout autre critère pertinent, dépendamment des circonstances particulières d'une situation donnée, afin d'établir si un élément d'actif est utilisé principalement dans une entreprise exploitée activement. ...

20 October 1993 External T.I. 9323775 F - Capital Account and Life Insurance Proceeds in Trust

As your situation refers to a specific completed transaction it could be referred to the local District Taxation Office should you wish consideration of that particular arrangement. ...

1993 Internal T.I. 9330307 F - Trust Allocation of Income

Slawson Rulings DirectorateChief of Audit (613) 957-8953 Attention:Ted Fitz-Clarke 933030 Meeting with XXXXXXXXXX We are writing in response to your request of October 20, 1993 in which you asked us to respond to a question submitted by the XXXXXXXXXX The issue required additional consideration with the result that we could not meet your deadline. ...

13 January 1994 External T.I. 9336205 F - Six Month Consecutive Leave Under DSLP

You ask if there are any implications or considerations you should be aware of if this amendment is approved. ...

10 February 1994 External T.I. 9401585 - DEDUCT OF A DAMAGE SETTLEMENT TO ARM'S LENGTH PARTY

If you wish assistance in determining whether the partnership is entitled to a deduction for the payment made to XXXXXXXXXX please submit all the relevant documentation to the XXXXXXXXXX District Office for their consideration. ...

16 February 1994 Internal T.I. 9403857 - DEFINITION OF SPOUSE

In responding to the question, although we made reference to its role in establishing the length of separation necessary in order to consider the relationship severed, we had not taken into consideration the converse situation. ...

17 February 1994 Administrative Letter 9403972 - LUMP SUM PAYMENT - SURVIVOR'S PENSION

In this regard, we have forwarded your correspondence to our Technical Publications Division; that division is responsible for consideration of requests for remission of tax. ...

24 May 1995 External T.I. 9420675 - WYOMING LLCS

Consequently, an interest in a Wyoming LLC receivable by a taxpayer as consideration for the disposition of the shares of the capital stock of a foreign affiliate to the LLC would constitute "shares of the capital stock of the acquiring affiliate" provided that the LLC would otherwise qualify as a foreign affiliate of the taxpayer immediately after the disposition. ...

22 June 1995 External T.I. 9224155 F - R&D Pool, Rollover

XXXXXXXXXX Attention: XXXXXXXXXX Dear Sirs: Re: Transfer of Property We are writing in response to your letter dated August 12, 1992 wherein you requested our opinion as to whether a research and development tax pool (the "R&D Pool") would be eligible to be transferred pursuant to the provisions of subsection 85(1) of the Income Tax Act 1 in exchange for share consideration. ...

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