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Concerns regarding the potential application of subsection 15(1) of the Act in other situations involving corporate-owned life insurance policies should be submitted to this Directorate for consideration by way of an advance income tax ruling request in the case of proposed transactions or to the local tax services office in the case of completed transactions. ...

., the calculation of a member's commuted value, to the Actuarial Division of the Registered Plans Directorate for their consideration and reply. ...

For example, if the trust was an inter vivos trust, it will not qualify as a "personal trust" as defined in subsection 248(1) if the beneficiary's interest in the trust was acquired for consideration payable directly or indirectly to the trust or to any person who has made a contribution to the trust. ...

The prescribed rate takes into consideration the costs of owning and operating a motor vehicle, such as depreciation, financing, insurance, maintenance and fuel costs. ...

La question de savoir si toutes les conditions d'application de l'alinéa 12(1)x) sont satisfaites ne peut être résolue qu'après avoir pris en considération tous les faits pertinents, notamment les contrats entre les parties. ...

Since the loan will be made to acquire a dwelling, consideration will have to be made as to whether the exemption in subsection 15(2.4) will apply. ...

Apart from the issue of reasonableness, as it would seem that this type of arrangement is not in accord with the purpose and spirit of the provisions in the Act related to exempt insurance policies we have referred this matter to the Department of Finance for their consideration. ...

Mco will dispose of its remaining common shares of Nco to Oco and Oco will issue common shares to Mco as consideration for the common shares of Nco. ...

Second consideration of our opinion 982557 (December 23, 1999, J. Stalker). ...

Where paragraph 66(12.1)(a) applies, a taxpayer's "cumulative Canadian exploration expenses is reduced by consideration received (including revenue from a bulk sample where the original cost relates to CEE of the taxpayer). ...