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I have, therefore, forwarded our correspondence to him for consideration. ...

In this regard, I have forwarded a copy of our correspondence to the Honourable Paul Martin, Minister of Finance, for his consideration. ...

In this regard, I note that XXXXXXXXXX office sent a copy of your letter to the Honourable Paul Martin, Minister of Finance, for consideration. ...

Generally, favourable consideration of granting such relief will only be given where the income has been taxed by the Other Contracting State in which the taxpayer is resident such that a case of "double taxation" in fact exists.  ...

As a result, it is our view that, in addition to disallowing a deduction in respect of the benefit where the relevant corporation has no laid out cost (i.e. shares were issued from treasury), paragraph 7(3)(b) of the Act disallows laid out costs incurred with respect to the benefit under any agreement to sell or issue shares to an employee of a corporation or to sell or issue shares of a non-arm's length corporation at less than fair market value or for no consideration.  ...

The wording of the trust agreement (page 1) 24(1) 24(1) As indicated in paragraph 5 of IT-374, a contribution equals the excess of the fair market value of the property over the fair market value of the consideration given. 24(1) for DirectorFinancial Industries DivisionRulings Directorate ...

En contrepartie totale du roulement, NEWCO émet 500 000 $ d'actions en faveur de Monsieur A. 2.4     Cie A achète de gré à gré les actions privilégiées de son capital-actions détenues par NEWCO pour une considération en espèces de 500 000 $. 2.5     Monsieur A vend les 1 000 actions ordinaires de Cie A qu'il possède en faveur d'un tiers non lié au sens de l'article 251. ... Prenant en considération que le dividende présumé de 499 900 $ reçu par NEWCO en 2.4 fait partie d'une série d'opérations dont le résultat a été une augmentation sensible de la participation dans Cie A d'une personne non liée (l "lcheteur"), est-ce la politique du Ministère d'appliquer les dispositions du paragraphe 55(2) de la Loi à l'ensemble du dividende reçu par NEWCO de façon à crier un gain en capital?       ...

The authorized share capital of both Newco A and Newco B will include voting common shares and at least one class of redeemable, retractable, non-cumulative, non-voting preferred shares ("Newco A Preferred Shares" and "Newco B Preferred Shares"), the redemption amount of which will be equal to the fair market value of the property received as consideration therefore, net of any liabilities assumed. ... B, each for nominal consideration. 9. Mrs. A will transfer her common shares of Farms, which amount to a XXXXXXXXXX% interest in Farms, to Newco A in exchange for additional common shares of Newco A with a fair market value equivalent to the fair market value of the transferred shares of Farms. ... In each case, the agreed amount will not exceed the fair market value of the respective property, nor will it be less than the amount of any liabilities assumed by Newco A or Newco B, as the case may be, as consideration for the transfer of such property. ...

I also trust that the National Joint Council of the Public Service of Canada, or the National President of the Federal Superannuates National Association, will address your objections to the $500 cap on these services as well as give consideration to your proposal that the cap not apply in some situations. ...

I assure you that Finance officials have been apprised of this matter and have given it consideration. ...