Search - consideration

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Ministerial Correspondence

3 June 2010 Ministerial Correspondence 2010-0364901M4 - Income deferral

Flaherty, Minister of Finance, for his consideration. I trust that the referral is helpful. ...
Conference

8 October 2010 Roundtable, 2010-0373471C6 F - Actions fictives

En considération des services rendus par Serviceco, Opco émettra à Serviceco des actions fictives et un paiement en argent. ...
Technical Interpretation - External

12 November 2009 External T.I. 2009-0335711E5 - Requirement to Provide Receipts

In the absence of an invoice, the cancelled cheque or any other reasonably verifiable information would be given consideration. ...
Ruling

2008 Ruling 2008-0304041R3 - Supplementary ruling

A Transferee A Class B non-voting preferred share is redeemable and retractable for an amount equal to the fair market value of the consideration for which it was issued". 5. ...
Technical Interpretation - External

15 June 2009 External T.I. 2009-0324621E5 - Interest income from equalization payment

The courts have described interest in general terms as "the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to or owed to another". ...
Technical Interpretation - External

22 July 2009 External T.I. 2009-0306731E5 - RRSP contribution room

Reasons: The RRSP room must be calculated and must take into consideration the PA and PAR in respect of the person's participation in the former employers pension plan. ...
Ministerial Correspondence

17 July 2009 Ministerial Correspondence 2009-0319621M4 - employee stock option losses

Flaherty, Minister of Finance, for his consideration. I appreciate being made aware of your concerns. ...
Ministerial Correspondence

20 July 2009 Ministerial Correspondence 2009-0325281M4 - Taxation of Employee Stock Options

Flaherty, Minister of Finance, for his consideration. I trust that the information provided is helpful. ...
Ministerial Correspondence

20 August 2009 Ministerial Correspondence 2009-0331391M4 - employee stock option losses

Flaherty, Minister of Finance, for his consideration. I trust the information I have provided is helpful. ...
Ministerial Correspondence

15 December 2009 Ministerial Correspondence 2009-0342281M4 - Deduction of legal fees

Flaherty, Minister of Finance, for his consideration. I trust that the information I have provided is helpful. ...

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