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We have advised XXXXXXXXXX that this matter has been forwarded to your attention for assessing action and consideration with regard to waiver of interest and any penalties. ...

The issues that you have raised involving the timing of the foreign spin-off election, including the matter of the September 11, 2001 election deadline and the more general problems being encountered by corporate trustees, are currently under consideration by the CCRA. ...

Paragraph 16, subparagraph 2, delete the 1st sentence and insert the following in its place: On incorporation, Canco # 2 XXXXXXXXXX, will subscribe for and Newco will issue to Canco # 2 or the said corporation controlled directly or indirectly XXXXXXXXXX common shares for aggregate consideration of $XXXXXXXXXX. 4. ...

Since your situation seems to involve specific taxpayers and completed transactions, you may submit the specific details, including the prospectus, to the appropriate tax services office for their consideration. ...

Stephen Richardson, Senior Assistant Deputy Minister of the Tax Policy Branch of that department, for consideration. ...

As a general rule, the deduction of all expenses is subject to the test of reasonableness in section 67 of the Act, and the question of whether this provision applies in an actual situation can only be determined after a consideration of all of the facts. ...

As you are aware, these issues were raised last year and are under consideration by the Department of Finance. ...

In order to make this determination, a copy of your facsimile has been forwarded to the Charities Division for its consideration. ...

I note that it is appropriate that you have sent a copy of your letter to the Honourable John Manley, Minister of Finance, for his consideration. ...

In this regard, I have forwarded a copy of our correspondence to the Honourable Paul Martin, Minister of Finance, for his consideration. ...