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Miscellaneous severed letter

11 October 1989 Income Tax Severed Letter ACC8518 - GST Implications on Income Tax

Attached for your consideration and comment is a copy of a Department of Finance memorandum dated October 5 on this topic. ...
Miscellaneous severed letter

4 December 1989 Income Tax Severed Letter AC3425 - Tuition Fees of Foreign Students

Joy Director 957-2033 Tax Policy and Legislation Branch Department of Finance BY HAND 140 O'Connor Street L'Esplanade Laurier 16th Floor, East Tower Ottawa, Ontario K1A 0H5 Dear Len: Re: Section 118.94- Tuition Fees of Foreign Students Attached for your consideration is a copy of a November 27, 1989 memorandum from our Non-Resident Division that explains an income tax problem foreign students are having as a consequence of Tax Reform. 21(1)(b) Yours sincerely, B.J. ...
Miscellaneous severed letter

17 November 1989 Income Tax Severed Letter ACC8542 - CPP Extension

We trust you will give this request favourable consideration. Yours sincerely, C. ...
Miscellaneous severed letter

7 March 1991 Income Tax Severed Letter

As the matter you have raised falls within the responsibility of our Source Deductions Division, we referred your letter to that division for their consideration. ...
Miscellaneous severed letter

4 August 1989 Income Tax Severed Letter ACC8393 - Remission of Tax

Since the matter can be resolved administratively, remission consideration is no longer necessary and we are closing our file. ...
Miscellaneous severed letter

24 October 1989 Income Tax Severed Letter ACC8515 - Possible T-133 Lead

Weil/957-2066 Special Audits Division Audit Programs Directorate EACC8515 Possible T-133 lead The attached anonymous letter was recently received by the Department of Finance and forwarded to us for consideration. ...
Miscellaneous severed letter

17 July 1989 Income Tax Severed Letter AC58161 - Deficit Lottery

Your suggestion that the Government of Canada hold a lottery to assist with the national deficit has been forwarded to the Department of Finance their consideration. ...
Miscellaneous severed letter

6 November 1989 Income Tax Severed Letter ACC8449 - Payments to Foster Parents

Wormington Foster Parents Attached for your consideration is a copy of the draft reply that Finance is considering sending out in response to enquiries they have received regarding fostering payments. ...
Ruling

2016 Ruling 2015-0582431R3 - Butterfly Reorganization

As a result of the winding up of the partnership, the consideration received by the partnership from DC on the transfer of the XXXXXXXXXX assets was distributed equally between Mr. ... As consideration for the transfer, Mr. A will receive common shares in the capital of TC1 with an aggregate FMV equal to the aggregate FMV, at the time of the transfer, of the DC Shares transferred to TC1. ... As consideration for the transfer, Mr. B will receive common shares in the capital of TC2 with an aggregate FMV equal to the aggregate FMV, at the time of the transfer, of the DC Shares transferred to TC2. ...
Ruling

2009 Ruling 2008-0299721R3 - Supplemental ruling

DC will subscribe for XXXXXXXXXX common shares of DC Subco for consideration in the amount of $XXXXXXXXXX per share. ... DC will purchase for cancellation all of the DC common shares of its capital stock owned by Transferee A for fair market value consideration. ... DC2 will purchase for cancellation all of common shares and Class C Shares, if any, of its capital stock owned by Transferee J for fair market value consideration. ...

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