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ARCHIVED- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions We have archived this page and will not be updating it. ... A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ...

A request for competent authority consideration made on the basis of a formal proposal will not delay or suspend the normal Canadian reassessment procedure Revenue Canada follows. ... Canadian taxpayers requesting consideration on collection matters should contact the Collections Branch. ... This is because such settlements take into consideration not only the facts of the particular taxpayer, but also the difference in the provisions of the tax law in each country. ...

ARCHIVED- Dispositions- Absence of Consideration Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ... What the "Archived Content" notice means for interpretation bulletins NO: IT-460 DATE: October 6, 1980 SUBJECT: INCOME TAX ACT Dispositions- Absence of Consideration REFERENCE: Paragraphs 13(21)(c) and 54(c) (also paragraphs 13(21)(d) and 54(h)) 1. ... Although there is usually a corresponding acquisition of the property by another person and consideration flowing to the person disposing of the property, it is the Department's view that neither of these characteristics need always be present for the purposes of paragraphs 13(21)(c) and 54(c). ...

ARCHIVED- Dispositions- Absence of Consideration From: Canada Revenue Agency We have archived this page and will not be updating it. ... What the "Archived Content" notice means for interpretation bulletins NO: IT-460 DATE: October 6, 1980 SUBJECT: INCOME TAX ACT Dispositions- Absence of Consideration REFERENCE: Paragraphs 13(21)(c) and 54(c) (also paragraphs 13(21)(d) and 54(h)) 1. ... Although there is usually a corresponding acquisition of the property by another person and consideration flowing to the person disposing of the property, it is the Department's view that neither of these characteristics need always be present for the purposes of paragraphs 13(21)(c) and 54(c). ...

IT460 ARCHIVED- Dispositions- Absence of consideration We have archived this page and will not be updating it. ...

IT460 ARCHIVED- Dispositions- Absence of consideration Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...

ARCHIVED- IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) We have archived this page and will not be updating it. ...

ARCHIVED- IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) Archived information Archived information is provided for reference, research or recordkeeping purposes. ...

Income tax considerations are an integral part of the design of flexible employee benefit programs and an important aspect of the selection of benefits by the employee. ... Tax Considerations in the Design of the Overall Flex Program ¶ 5. The concept of the plan year is important to a Flex Program if the program offers employees the choice of both taxable and non-taxable benefits. ... Statutory Considerations ¶ 11. In determining the tax consequences arising from a Flex Program, consideration must be given to whether the Flex Program falls within the definition in subsection 248(1) of a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust. ...

Income tax considerations are an integral part of the design of flexible employee benefit programs and an important aspect of the selection of benefits by the employee. ... Tax Considerations in the Design of the Overall Flex Program ¶ 5. The concept of the plan year is important to a Flex Program if the program offers employees the choice of both taxable and non-taxable benefits. ... Statutory Considerations ¶ 11. In determining the tax consequences arising from a Flex Program, consideration must be given to whether the Flex Program falls within the definition in subsection 248(1) of a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust. ...