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31 July 1998 Income Tax Severed Letter E9817878.txt - SUPPORT PAYMENTS TO SPOUSES

I trust he will give your comments every consideration. I appreciate being made aware of your concerns. ...

1 April 1997 Ministerial Letter 9705978 - heritage build - tax consequences of DEMOLITION

Since the Department of Finance has previously been made aware of concerns similar to those you raise, I am certain that your views will receive every consideration. ...

1 April 1998 Ministerial Letter 9804528 - HERITAGE BUILDINGS - TERMINAL LOSS

The Department of Finance is responsible for changing the Act and I understand that a copy of your letter was forwarded to that department for consideration. ...

31 July 1998 Ministerial Letter 9817878 - SUPPORT PAYMENTS TO SPOUSES

I trust he will give your comments every consideration. I appreciate being made aware of your concerns. ...

21 July 1998 Ministerial Letter 9815568 - EMPLOYER PROVIDED TRANSIT PASSES

I note that your letter was forwarded to him for consideration. I hope these comments are of assistance to you. ...

30 August 1994 Internal T.I. 9419496 - REFUND OF EXCESS RRSP PREMIUMS AFTER DEATH

Position TAKEN:refer to assessing per prior instructions Reasons FOR POSITION:routine instructions August 30, 1994 Head Office Head Office Enquiries and Taxpayer Rulings Directorate Assistance Division (613) 957-8953 Attention: Norm O'Donnell T1 Returns & Guides 941949 XXXXXXXXXX We are forwarding for your consideration a referral from the Halifax District Office relating to the deduction available under subsection 146(8.2) of the Income Tax Act (the "Act") where a taxpayer wishes to withdraw excess contributions from an RRSP. ...

29 August 1994 Internal T.I. 9403197 - I.T.C. IN AN ASSOCIATED GROUP OF COMPANIES

Gillman Attention: XXXXXXXXXX August 29, 1994 Dear Sirs: Re: Subsection 127(10.1) of the Income Tax Act (the "Act") Investment Tax Credit within an Associated Group of Companies Your letter of December 23, 1993 to the Vancouver District Office of Revenue Canada, Customs, Excise and Taxation (the "Department"), was forwarded to us for consideration and reply. ...

1 September 1994 Ministerial Letter 9418998 F - Expectative raisonnable de profit

La direction des décisions est disposée à analyser toutes demandes d'interprétations techniques relativement au critère «d'expectative raisonnable de profit» portant sur le secteur en particulier et les facteurs à prendre en considération dans le cadre de la détermination de ce critère. ...

16 July 1996 Ministerial Letter 9621468 - AUDITOR GENERAL'S REPORT ON FAMILY TRUSTS

Denis Desautels, for his consideration. I wish to thank you for expressing your concerns on this matter. ...

20 January 1997 External T.I. 9632695 - INTEREST RATE SWAPS AND FAPI

Upon consideration of this matter, it is the view of the Department that the term "similar agreement" is sufficiently broad to encompass those items in those particular provisions. ...

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