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However, the arrears interest was calculated after taking into consideration the effect of the loss carryback. ...

Taking into consideration the input of stakeholders, the CRA further pursued its analysis of the legislative and system requirements needed to implement the RTPP. ...

On March 31, 2008, you indicated, in a telephone conversation (Carruthers/XXXXXXXXXX), that you intended to resubmit your interpretation request taking into consideration the relevant legislation, effective 2008, in the context of a hypothetical scenario. ...

The insured policyholder could be required to pay increased premiums due to increased age or ratings due to health considerations or the life insured is no longer insurable. ...

Flaherty, Minister of Finance, for his consideration. I trust that the information provided clarifies the position of the CRA on this matter. ...

Our Comments: An amount paid as a premium, contribution or other consideration under a "private health services plan" in respect of a individual and/or the individual's spouse qualifies as a medical expense under paragraph 118.2(2)(q) of the Income Tax Act ("Act") to the extent that the payment was not deducted by the individual as a business expense under subsection 20.01(1) of the Act. ...

Flaherty, Minister of Finance, for his consideration. I appreciate the opportunity to respond to your concerns and I trust that this referral will be helpful. ...

As mentioned in your letter, a securities lending arrangement ("SLA") may comprise two types of payment:-a fee paid by the borrower to the lender as consideration for the use of the security;-a dividend compensation payment to remit to the lender all amounts paid as dividends or interest on the underlying security. ...

Flaherty, Minister of Finance, for his consideration. I trust the information provided and the referral will be of assistance. ...

Flaherty, Minister of Finance, for his consideration. I trust the information provided and the referral will be helpful. ...