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Results 181 - 190 of 199 for consideration
Ministerial Correspondence

12 February 2013 Ministerial Correspondence 2013-0474471M4 - Apprenticeship Job Creation Tax Credit

Flaherty, Minister of Finance, and the Honourable Diane Finley, Minister of Human Resources and Skills Development, for their consideration. ...
Ministerial Correspondence

16 October 2012 Ministerial Correspondence 2012-0460711M4 - Class 43.1/43.2 Specified Energy Property

You also want to know if any consideration will be given to taxpayers who relied on the information from Industry Canada. ...
Ministerial Correspondence

26 February 2016 Ministerial Correspondence 2015-0616861M4 - Attendant Care, Disability Tax Credit, OAS

Because most of your concerns relate to tax policy, I am sending a copy of our correspondence to the Department of Finance, for their consideration. ...
Ministerial Correspondence

12 April 2012 Ministerial Correspondence 2012-0439601M4 - Deductibility of Fees paid to a Montessori School

I am therefore forwarding a copy of our correspondence to the Honourable Joe Oliver‚ Minister of Natural Resources, for his consideration. ...
Ministerial Correspondence

9 November 2011 Ministerial Correspondence 2011-0414221M4 - Stock dividends allocated from EPSP

Flaherty, Minister of Finance, for his consideration. Under the existing provisions of the Act, the amount of a stock dividend is generally the amount of the increase in the paid-up capital of the corporation by virtue of the payment of the dividend. ...
Ministerial Correspondence

1 December 2009 Ministerial Correspondence 2009-0342291M4 - medical expenses - hot tub

Flaherty‚ Minister of Finance, for his consideration. I trust that the information I have provided is helpful. ...
Ministerial Correspondence

29 July 2004 Ministerial Correspondence 2004-0078841M4 - Training Trust Funds

Bob Hamilton, Senior Assistant Deputy Minister of the Tax Policy Branch of the Department of Finance, for his consideration. ...
Ministerial Correspondence

10 October 2001 Ministerial Correspondence 2001-0098674 - Interest Free Loan to Non-resident Trust

However, the matter is currently under consideration and a decision should be made shortly. ...
Ministerial Correspondence

25 April 2000 Ministerial Correspondence 2000-0015044 - TAXATION OF INDIAN FISHING INCOME

., factors connecting the property to a location on or off reserve); and c) determine the weight to be given to the connecting factors in light of three considerations: (i) the purpose of the exemption under the Indian Act (which is to ensure that the property of an Indian on reserve would not be eroded through taxation by government- its purpose is not to confer a general economic benefit on Indians), (ii) the type of property in question (income), and (iii) the nature of taxation of the property (tax on income). ...
Ministerial Correspondence

27 March 1990 Ministerial Correspondence 59264 F - Employees' Taxation under Stock Option Plan

As discussed in paragraph 2 of interpretation bulletin IT-113R3, the word "issue" means to deliver unissued shares of a corporation, including to deliver unissued shares for no monetary consideration.  ...

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