Search - consideration
Results 11231 - 11240 of 28933 for consideration
SCC
Jake Friesen v. Her Majesty the Queen, [1995] 2 CTC 369
The importance of these considerations was underscored by Jackett C.J. in his decision in Oryx Realty Corp. v. ... The importance of the "match" flows from the critical role timing considerations play in taxation matters. ... Both the application of subsection 10(1) as well as the definition of "inventory" must be very sensitive to these considerations. ...
Ministerial Correspondence
9 June 2014 Ministerial Correspondence 2014-0531061M4 - disability tax credit
I am therefore sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration. ...
Ministerial Correspondence
17 April 2013 Ministerial Correspondence 2013-0481831M4 - Government Assistance - Floods
Flaherty, Minister of Finance, for his consideration. I trust the information I have provided and the referral are helpful. ...
Technical Interpretation - External
24 August 2012 External T.I. 2012-0436031E5 - Designated Stock Exchange
As the Minister of Finance has the authority to determine whether this exchange will obtain designation status, we have forwarded your query to the Department of Finance for their consideration. ...
Ministerial Correspondence
23 April 2013 Ministerial Correspondence 2013-0481841M4 - Northern Residents Deduction
Flaherty, Minister of Finance, for his consideration. I trust the information I have provided and the referral are helpful. ...
Conference
28 November 2010 CTF Annual Roundtable, 2010-0384341C6 - Flow-through Shares
Pursuant to paragraph (b) of both the current and proposed definitions of "flow-through share," the amount of resource expenses that may be renounced under the agreement cannot exceed the amount of consideration received by the corporation for the flow-through share or the right to acquire the flow-through share, as the case may be. ...
Conference
17 May 2012 Roundtable, 2012-0444131C6 - Policy Initiatives
17 May 2012 Roundtable, 2012-0444131C6- Policy Initiatives Principal Issues: Update on policy initiatives under consideration by International and Large Business Directorate's International Tax Division Position: Comments provided. ...
Ministerial Correspondence
2 May 2013 Ministerial Correspondence 2013-0483321M4 - Northern Residents Deduction
Flaherty, Minister of Finance, for his consideration. I trust the information I have provided and the referral are helpful. ...
Ministerial Correspondence
20 July 2011 Ministerial Correspondence 2011-0413681M4 - Teaching Income of Scholars/Authors/
Flaherty, Minister of Finance, for his consideration. I trust that this referral is helpful. ...
Ministerial Correspondence
20 January 2011 Ministerial Correspondence 2010-0391021M4 - Overseas Employment Tax Credit
Flaherty, Minister of Finance, for his consideration. I trust that this referral is helpful. ...