Search - consideration

As we discussed (Cooke/XXXXXXXXXX), the general comment concerning the consideration of the application of GAAR was based on a concern that if Mr. ...

Consideration may also be given to allowing you to make restitution to your RRSP without causing tax implications for 2002. ...

It appears that this situation relates to a factual situation and a completed transaction, accordingly, it should be submitted to the appropriate taxation services office for their consideration. ...

Our Comments It appears that this situation relates to a factual situation and a completed transaction, accordingly, it should be submitted to the appropriate taxation services office for their consideration. ...

In my previous correspondence, I indicated that the tax consequences in such situations were under consideration by the Department of Finance, and that there had been no decision on whether there would be any changes to the legislation. ...

.; trust interests that were not acquired for consideration; and life insurance policies (other than segregated fund policies). ...

I have, therefore, forwarded our correspondence to him for consideration. ...

As consideration, X received cash of $40,000 and a mortgage of $60,000, which is due in full in 2002. ...

With respect to your concerns on the appropriateness and fairness of these provisions, because amendments to the legislation is the responsibility of the Department of Finance, you may wish to send your comments to the Honourable Paul Martin, Minister of Finance, for his consideration when reviewing legislation relating to this issue. ...

In view of the foregoing, and after further consideration, we have concluded that the position in paragraph 12(b) should be maintained. ...