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Ministerial Correspondence

5 December 2000 Ministerial Correspondence 2000-0055044 - EXPENSES AT SPECIAL & REMOTE SITES

Munir Sheikh, Assistant Deputy Minister of the Tax Policy Branch of that department, for his consideration. ...
Ministerial Correspondence

16 March 2001 Ministerial Correspondence 2001-0071534 - TAX TREATMENT OF STATUS INDIAN

However, I have forwarded a copy of your letter to our Audit Directorate for their consideration. ...
Ministerial Correspondence

17 June 2021 Ministerial Correspondence 2021-0822931M4 - Commuting allowance - 6(1)(b)(ii)

I understand that you have already written to the Honourable Chrystia Freeland, Minister of Finance, about the taxation of your commuting allowance; I have confidence that her office will give all due consideration to your correspondence. ...
Ministerial Correspondence

29 June 1990 Ministerial Correspondence 5900994 F - Computation of Preferred Beneficiary's Share

Where grandchildren will share in the accumulating income of the trust once the child dies, it is our view that those grandchildren must be taken into consideration in determining the child's share under paragraph 2800(3)(f).  ...
Ministerial Correspondence

27 June 1990 Ministerial Correspondence I3704 F - Disability Riders Attached to Group Term Life Insurance

I-3704 Ottawa, Ontario Dear Al: Re:  Disability Riders attached to Group Term Life Insurance Policies Enclosed, for your consideration, is a copy of a recent memorandum (and attachment) from our Rulings Directorate concerning the interpretation of paragraph 6(1)(f) and subsection 6(4) of the Income Tax Act. ...
Ministerial Correspondence

30 November 1989 Ministerial Correspondence 58504 F - Unclaimed Dividends where Names of Registered Shareholders Known

If you have a factual situation in mind, you may wish to provide full details to the local district taxation office for their consideration. ...
Ministerial Correspondence

10 July 1991 Ministerial Correspondence 91042-4 F - Interest Deductibility

As consideration for the transfer of the property and the promissory note, Subco assumes the mortgage and giyes Holdco common shares and redeemable preference shares with a redemption price equal to the amount of the promissory note. ... The word implies the existence of a debtor, legality of the obligation, the existence of a consideration, and execution or performance by the creditor. ... Conclusion A copy of this decision summary will be forwarded to Finance for consideration in their ongoing interest study. ...
Ministerial Correspondence

16 March 2015 Ministerial Correspondence 2015-0565841M4 - Accelerated CCA- Renewable Energy

I am therefore sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration. ...
Ministerial Correspondence

20 July 2015 Ministerial Correspondence 2015-0593261M4 - Medical expenses - Modification of a van

Therefore, I am sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration. ...
Ministerial Correspondence

11 July 2016 Ministerial Correspondence 2016-0645991M4 - Indians and the GST/HST Tax Credit

I am therefore sending a copy of our correspondence to the Honourable Bill Morneau, Minister of Finance, for his consideration. ...

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