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

However, as it is the role of the CRA is to administer and enforce the Act and Regulations as enacted by Parliament, we have forwarded your letter to both the Registered Plan Directorate and the Individual Returns and Payments Processing Directorate of the CRA for their consideration. ...

As noted in your letter, paragraph 8 of Interpretation Bulletin IT-75R4, Scholarships, Fellowships, Bursaries, Prizes, and Research Grants, does state that if an employer-employee relationship has not yet been established and an individual receives an award in consideration for undertaking to enter into employment with the person granting the award upon completion of the program of study, the amounts received are taxable under subparagraph 56(1)(n)(i) of the Act. ...

Position: The AG has recommended that a statement of assets and liabilities (a balance sheet) be required to be filed with the T3 return; her recommendation is under consideration Reasons: See 2005 AG report, chapter 3 in particular for full details of the AG's recommendations with respect to the assessment and auditing of trusts. 2006 STEP Round Table Q1. ...

I am therefore forwarding a copy of our correspondence to Minister Flaherty for his consideration. ...

Flaherty, Minister of Finance, for his consideration. Thank you again for bringing your concerns to my attention. ...

New paragraph 10.1 is added immediately after Paragraph 10 as follows: 10.1 In XXXXXXXXXX, DC disposed of one of the parcels of land included in the Development Lands to an arm's length purchaser for consideration consisting only of money. ...

I am therefore forwarding your letter to Minister Flaherty for his consideration. ...

Should you or a particular employer require assistance in determining whether the tax withholding requirements apply in a particular case we invite you to forward specific details and documentation to the appropriate Tax Service Office ("TSO") for consideration. ...

Interpretation Bulletin IT-120R6, paragraphs 14 to 17, discusses the factors taken into consideration in determining whether total land area in excess of 1/2 hectare is necessary for the use and enjoyment of the housing unit. ...