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Accordingly, I have sent a copy of our correspondence to our colleague, the Honourable Paul Martin, for his consideration. ...

Accordingly, I have sent a copy of our correspondence to the Honourable Paul Martin, Minister of Finance, for his consideration. ...

However, as the responsibility for changes to the legislation falls within the jurisdiction of the Department of Finance, I have sent a copy of our correspondence to the Honourable Paul Martin, Minister of Finance, for his consideration. ...

It was therefore appropriate that you sent a copy of your letter to the Honourable Paul Martin, Minister of that department, for his consideration. ...

En conséquence, nous vous transmettons ladite demande du Bureau de district de Montréal pour votre considération. ...

The comments set out 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.  ...

Generally, it is our view that the fair market rental value method should be used to determine the amount of the benefit, however, where the fair market value rental does not provide a reasonable return on the value or the cost of the property, the amount or value of the benefit being conferred on the shareholder is more indicative of the true value of the benefit when it is determined by a normal rate of return on the greater of the cost or the fair market value of the corporate asset plus the operating costs, less any consideration paid to the corporation by the shareholder.  ...

As your concerns relate to tax policy, which is the responsibility of the Department of Finance, I have forwarded a copy of your correspondence to Finance officials for their consideration. ...

Lewis, Minister of Transport, a copy of which he enclosed in his letter to my Minister, the Honourable Otto Jelinek, dated February 2, 1990, concerning a request for remission of your 24(1) Your case has been thoroughly reviewed and careful consideration of your situation                          24(1) The provisions of the federal Income Tax Act and the related provincial income tax legislation, which prohibit the refund of overpayments of tax for income tax returns not filed within the three year statutory time limit, apply equally to all taxpayers. ...

After careful consideration of the matters raised, I regret that the measure of relief that you are seeking from tax arising from 24(1) The Income Tax Act does not permit the deduction of 24(1) When the remission guidelines are not met, the remission process cannot provide relief from taxation beyond that already made available by Parliament to all taxpayers under the Income Tax Act. ...