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Results 21 - 30 of 76 for consideration
Administrative Letter
21 March 1990 Administrative Letter 90M03256 F - Request for Remission of Tax
However, after a careful consideration of the matters raised by you, I regret to advise that the measure of relief you are seeking cannot be granted. ...
Administrative Letter
4 February 1992 Administrative Letter 9203246 F - Part X.I Tax on Overcntributions to a RRSP
Each painting or work of art in a collection is appraised at its current fairmarket value with little or no consideration given to premiums or discounts. ...
Administrative Letter
3 March 1992 Administrative Letter 9204186 F - Pension Splitting Marriage Breakdown Source Deductions
BissonnetteDirector 19(1)Pension Splitting on Marriage Breakdown Application of 56(1)(a)(i) and 153(1) We are forwarding, for your consideration and reply, the February 6, 1992, Round-Trip memorandum from Source Deductions Division in the Scarborough District Office and the accompanying letter from the taxpayer's representative dated January 14, 1992. ...
Administrative Letter
15 November 1991 Administrative Letter 911716 F - Acquisition Of Control
The Supreme Court was only concerned with the meaning of the word "control", and the trial judge was therefore at liberty to take account of larger considerations than those which were before the Supreme Court. Those larger considerations would not be relevant in an interpretation of subsection 249(4) of the Act, having regard to the absence of the words "or indirectly in any manner whatever" from that provision. ...
Administrative Letter
17 February 1994 Administrative Letter 9403972 - LUMP SUM PAYMENT - SURVIVOR'S PENSION
In this regard, we have forwarded your correspondence to our Technical Publications Division; that division is responsible for consideration of requests for remission of tax. ...
Administrative Letter
12 March 1990 Administrative Letter 59206 F - Application of Roll-Over Election for Granting of Options
As consideration for the granting of such option, Mr. A. will receive shares of Subco having a fair market value of $10. 3. ...
Administrative Letter
7 September 1989 Administrative Letter 57776 F - Insurance Proceeds
In considering the situation described above, no consideration has been given to other tax consequences that may be relevant to the particular situation. ...
Administrative Letter
19 September 1989 Administrative Letter 58466 F - Deductibility of Interest
The comments expressed in this letter are of a general nature only and do not take into account considerations that might arise in the context of specific transactions or events. ...
Administrative Letter
18 January 1990 Administrative Letter 59236 F - Payments to Foster Parents
Szeszycki (613) 957-2103 January 18, 1990 Dear Sirs: Re: Payments to Foster Parents We are responding to your letter of September 18, 1989 addressed to the District Taxation Office in Vancouver which was forwarded to this office for consideration and reply. ...
Administrative Letter
15 April 1992 Administrative Letter 9208506 F - Clergyman's Residence Housing Allowance Remuneration
As a consequence we believe that favourable consideration should be given to 19(1) request in this respect. ...