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Ministerial Correspondence

27 September 2006 Ministerial Correspondence 2006-0205151M4 - Income Splitting

Flaherty, Minister of Finance, for his consideration. I trust that this will be helpful. ...
Technical Interpretation - External

20 December 2006 External T.I. 2006-0217041E5 - Subsections 188.1(3) and 149.1(12)

We can confirm that in determining whether a charitable foundation has acquired control of a particular corporation for the purposes of subsection 188.1(3) of the Act, the entirety of paragraph 149.1(12)(a) of the Act will be taken into account such that a foundation will not be considered to have acquired control of a corporation if it has not purchased or otherwise acquired for consideration more than 5% of the issued shares of any class of the capital stock of that corporation. ...
Ministerial Correspondence

9 February 2007 Ministerial Correspondence 2007-0220941M4 - Lifelong Learning Plan

Flaherty, Minister of Finance, for his consideration. Thank you for having taken the time to write. ...
Ruling

2005 Ruling 2005-0143001R3 - Supplemental Ruling

Changes to Proposed Transactions Subparagraph (c) of paragraph 13 of the Ruling is deleted and replaced by the following: (c) Cco Common Shares with a fair market value equal to the difference between the fair market value of the Dco Common Shares transferred to Cco and the fair market value of the consideration described in subparagraphs (a) and (b) of this paragraph. ...
Conference

21 November 2017 CTF Roundtable Q. 7, 2017-0724261C6 - CRA Update

The initial folios workload was prioritized for action based on considerations that included: feedback received through internal and external consultations to identify the public need for guidance in each technical subject area; and the availability of resources to prepare the required updates. ...
Miscellaneous severed letter

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. ...
Ministerial Letter

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. ...
Ministerial Letter

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. ...
Ministerial Letter

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. ...
Ministerial Letter

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. ...

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