Search - consideration

22 November 1989 Income Tax Severed Letter RCT-0457 Unedited CRA Tags none Dear Patrick: I am writing further to the September 29, 1988 letter of my predecessor, the Honourable Elmer MacKay, concerning your request for consideration of remission of income tax for your constituent XXX. ...

As requests concerning the employment status of an individual are generally handled by the Source Deductions Division, we have forwarded your request to them for their consideration and reply. ...

In our view, this paragraph implies that if there are other considerations with respect to a loss (e.g., subsections 88(1.1) and 80(3)), the comments in the paragraph are not applicable. ...

XXX We have also suggested other minor editing changes to the Project for your consideration as noted thereon. ...

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

You submitted for our consideration a sales agreement whereby non-residents of Canada sold to a Canadian resident the immovable right to cut timber on their property. ...

After careful consideration of the matter and consultation with Current Amendments Division and Legal Branch, we have concluded that an individual may claim a capital gains deduction under section 110.6 in computing taxable income, notwithstanding the fact that there is insufficient net income to absorb the deduction. ...

7 March 1991 Income Tax Severed Letter- Retention of ticket stubs — retention of records Unedited CRA Tags 230(4) Subject: Application of 230(4)- Retention of Ticket Stubs Further to our telephone conversation of February 25, 1991, we are forwarding the January 9, 1991, letter from XXX your consideration and reply. ...

Parnanzone Appeals and Referrals Division Tel. (613) 957-9232 FILE DOSSIER SUBJECT: OBJET: xxxxx Settlement Offer STALLED We are fowarding the ministerial correspondence file (yellow docket) for consideration and reply by your office since it involves a settlement offer for the taxpayer's outstanding appeal to the Tax Court of Canada. xxxxx As regards xxxxx remission request itself, if cannot be dealt with at this time because of the outstanding appeal. ...

Under subsection 12(1) of Bill C-62, which amends the Excise Tax Act among others, as passed by the House of Commons on April 10, 1990, the GST is imposed on recipients of taxable supplies at a rate equal to 7% of the value of the consideration for the supply. ...