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On 19(1) behalf, I will ensure that the 24(1) Ministry of Revenue is provided with the information necessary for their consideration of a remission of provincial income taxes. ...

Instead, we would ask that you address your concerns to your local District Taxation Office for their consideration. ...

As we discussed by telephone, we are not prepared to comment on the particular situation described in your letter since any decision regarding the nature of the payment must be based on consideration of all relevant facts such as the inter-dependency of the two companies, the nature of the employee's current duties with the second company, the amount of the payment, etc. ...

IN GENERAL, A GIFT IS A VOLUNTARY TRANSFER OF PROPERTY WITHOUT CONSIDERATION. ...

Corporation C would sell its assets to Corporation A for consideration consisting of the assumption by Corporation A of Corporation C's liabilities. ...

If you cannot locate a copy of the agreement we would suggest you contact the financial institution and obtain a copy of the master agreement under which your IRA was issued, which sets out the terms of the arrangement and submit the same to us for consideration. ...

19 September 1989 Income Tax Severed Letter ACF3249- Elections Before Ceasing to be Resident- Prescribed Form September 19, 1989 Current Amendments and Non-Resident Taxation Regulations Division Division Bernhard Buetow Paragraph 48(1)(a) Elections- F-3249 Prescribed Form We have the following comments for your consideration which we discussed via the telephone on September 11: (1) In the first paragraph you have the taxpayer electing immediately before ceasing to be resident. ...

This position was apparently based on two considerations: 23 21(1)(b) As a result of 1985 amendments to section 84.1 which have removed the policy concerns referred to above, and the 1988 Tax Court of Canada decision in Estate of Karna Mav v. ...

I would like to assure you that they will receive the utmost consideration possible in the resolution of their case. ...

14 December 1990 Income Tax Severed Letter 19(1) December 14, 1990 19(1) I am writing in response to your letter of December 11, 1990 concerning your proposed payment to 24(1) You have asked us to confirm that the said payment will not give rise to any income tax consideration in sofar as the 24(1) is concerned. ...