Search - consideration

Since the treatment of income from the sale of standing timber as a reduction of adjusted cost base requires legislative changes, which is the responsibility of the Department of Finance, I have forwarded a copy of your correspondence to the Honourable Paul Martin for his consideration Yours sincerely, Martin Cauchon C.C. ...

In reviewing your client's situation you should keep in mind that a gift is a voluntary transfer of property without valuable consideration which would not appear the case when a Covenant is granted to the a Municipality in exchange for the Municipality granting a right to subdivide. ...

Je vous assure que vos arguments et commentaires seront pris en considération dans l'étude de ce dossier. ...

Munir Sheikh, Assistant Deputy Minister of the Tax Policy Branch of that department, for his consideration. ...

Whether or not a series of transactions results in a tax benefit under subsection 245(1) or in a misuse or abuse under subsection 245(4) will often involve, in our view, a consideration of the economic effect of the series of transactions. ...

Canco surrenders all of the common shares held by it to FA, for fair market value consideration consisting of the issue, by FA, of (i) a promissory note, and (ii) common shares from the newly authorized class. ...

The Ontario income tax is computed on the taxpayer's taxable income for Federal income tax purposes, which takes into consideration the subsection 34.2(5) income inclusion and any subsection 34.2(4) deduction. ...

However, I have forwarded a copy of your letter to our Audit Directorate for their consideration. ...

As this would require an amendment to the Income Tax Act, which is the responsibility of the Honourable Paul Martin, Minister of Finance, I have sent him a copy of our correspondence, for consideration. ...

You specifically ask whether the conditions stated at paragraph 6 in Interpretation Bulletin IT-239R2, Deductibility of Capital Losses from Guaranteeing Loans for Inadequate Consideration and From Loaning Funds at less than a Reasonable Rate of Interest in Non-Arm’s Length Circumstances require a non-arm’s length relationship. ...