Search - consideration

Application for the tax deferral by posting security should be addressed to the Assistant Director of Revenue Collections at the affected Tax Services Office where it would generally be decided what is considered acceptable security, which we understand is dependent on the circumstances of the case under consideration. ...

CRA Response To our knowledge, your question has not previously been submitted for our consideration. ...

The amount of the advantage is generally the value, at the time the gift is made of any property, service, compensation or other benefit received, or expected to be received in the future, as partial consideration for, or in gratitude for the gift. ...

The arrangement described above, appears to be one of bartering whereby the PSB provides services to its client in exchange for the use of an automobile and possibly other consideration paid by the client. ...

Flaherty, Minister of Finance, for his consideration. Please note that the information outlined above is of a confidential nature and is being provided to you in accordance with the Income Tax Act. ...

It is evident from reading the above-mentioned bulletin that the tax treatment of income received by a taxpayer in a sharecropping arrangement would depend on a review of the facts and circumstances surrounding the case under consideration. ...

Elle peut être prise en considération dans le calcul du revenu ou de la perte en capital découlant de la disposition de l'obligation. ...

Based on these considerations, it was decided that the appellants, who had claimed deductions for motor vehicle, hotel and meal expenses incurred to attend a teachers' convention, were ordinarily required to carry on the duties of their employment away from their employer's place of business or in different places. ...

Accordingly, you should submit all relevant facts and documentation to the local tax services office for their views and consideration regarding your requested adjustments. ...

Since you believe that the pension income that you receive from the government of South Africa should not be subject to income tax in Canada, we will forward a copy of your letter to the Department of Finance for their consideration. ...