Search - consideration
Results 61 - 70 of 199 for consideration
Ministerial Correspondence
19 January 1990 Ministerial Correspondence 90M01414 F - Minister's Correspondence
We recommend that this case be handled on a priority basis in view of the length of time it has already been under consideration by the Department. ...
Ministerial Correspondence
17 September 2010 Ministerial Correspondence 2010-0377532M4 - Marital Status
As part of its review of a particular case, the CRA will give consideration to the existence of a court order or agreement; however, the only legal authority for determining benefit eligibility is the ITA. ... In applying the provisions of the ITA, the CRA will give consideration to all the documentation and factors to ascertain whether the couple is living separate and apart. ...
Ministerial Correspondence
14 July 2006 Ministerial Correspondence 2006-0188061M4 - Private Health Services Plans
Position: General comments re: relevant considerations when a "cost-plus" health services arrangement is implemented by a sole proprietor. ... When the plan represents (i) an undertaking by one person, (ii) to indemnify another person, (iii) for an agreed consideration, (iv) from a loss or liability in respect of an event, (v) the happening of which is uncertain, it will be considered to be in the nature of insurance. ...
Ministerial Correspondence
20 July 1989 Ministerial Correspondence 58084 F - Carved Out Property/Farm Out
The exclusion from the carved-out property rules, provided by paragraph 209(1)(c) of the Act, would not be met in this instance because the farmee's interest in the property was not acquired solely in consideration of his undertaking to incur Canadian exploration expense or Canadian development expense in respect of the property (i.e. the equipping costs taint the exclusion). ... It is the Department's position, as outlined in paragraph 11 of Interpretation Bulletin 125R3, that to the extent that an owner of a resource property (the "farmor") transfers a part interest therein to another person "the farmee") in consideration of the farmee's agreement to incur exploration and development expenses on that property, the proceeds of disposition to the farmor and the acquisition cost to the farmee of the resource property will be viewed as being nil. ...
Ministerial Correspondence
13 September 2012 Ministerial Correspondence 2012-0458321M4 - Dividend Gross-Up
Flaherty, Minister of Finance, for his consideration. I trust that the information I have provided clarifies the CRA’s position on this matter. ...
Ministerial Correspondence
4 July 2016 Ministerial Correspondence 2016-0647181M4 - Service Animals and the METC
Therefore, I am sending a copy of our correspondence to the Honourable, Bill Morneau, Minister of Finance, for his consideration. ...
Ministerial Correspondence
22 August 2011 Ministerial Correspondence 2011-0415541M4 - medical expenses - attendant care and DTC
Flaherty, Minister of Finance, for his consideration. I trust that the information and referral I have provided are helpful. ...
Ministerial Correspondence
22 August 2011 Ministerial Correspondence 2011-0416421M4 - Tax paid under the ITA
Flaherty, Minister of Finance, for his consideration. I trust that my comments and the referral are helpful. ...
Ministerial Correspondence
6 July 2010 Ministerial Correspondence 2010-0370651M4 - medical devices coagulation meter
Flaherty, Minister of Finance, for his consideration. I trust that the information I have provided and the referral are helpful. ...
Ministerial Correspondence
3 November 2016 Ministerial Correspondence 2016-0664861M4 - Prescribed Prizes - Olympic Athletes
I am therefore sending a copy of our correspondence to the Honourable Bill Morneau, Minister of Finance, for his consideration. ...