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(h) Sale of Property Where a taxpayer sells a property at a time when a deductible outlay or expense remains unpaid, and the purchaser assumes the obligation to pay the unpaid amount as full or partial consideration for the purchase, section 78 will not be applied to the taxpayer if the purchaser pays the unpaid amount before the date on which subsection 78(1) becomes operative. ...

Although the assumption of a debt or obligation of a taxpayer by a third party may not constitute payment by the taxpayer in a strict sense, the rules described in 1 above are not applied if the third party receives consideration from the taxpayer at least equivalent to the principal amount of the debt or obligation assumed. 14. ...

This paragraph also clarifies that private health services plan premiums, contributions or other consideration paid for by the employer cannot be claimed as eligible medical expenses by an employee under paragraph 118.2(2)(q). ¶1.36 (formerly ¶9(d) of IT-85R2) is updated to reflect a legislative amendment to subsection 6(4), made by S.C. 1995, c.3, s.1, and applies to insurance provided in respect of periods that are after June 1994. ...

After taking into consideration required repayments of the Canada disability savings grant and Canada disability savings bond, any amounts left in the plan must be paid to the beneficiary or his or her estate, as the case may be. ...

[September 12, 2002] ¶ 1 has been revised to take into consideration the alphabetical reordering of various definitions in section 54 of the Act, and the subtitle "General" has been added. ...

Where such certificates are not required, the date of physical completion must be determined on the facts of each case, taking into consideration factors which suggest that the contract is "completed", such as acceptance of the project by the owner except for minor adjustments for incompleted work, or actual occupancy by the owner. ...

Board committees To assist the Board in fulfilling its oversight responsibilities, a committee structure was created to undertake much of the detailed review of items brought before the Board for the Board's consideration. ...

RIMC Secretariat has developed a policy paper for RIMC to consider whether the Agency should formalize a priority setting mechanism for investment selection, improve the granularity of the estimating process, and continually re-assess each investment's value to the Agency in light of program priorities and budgetary considerations. ...

Respect requires that we act with courtesy and consideration at all times. ...

The CRA may want to take this basic attitude towards adoption of the new e-services into consideration when deciding how to market them, as it suggests that when potential users consider these services, they tend to think of the basic idea or concept underlying the service (e.g. electronic transmission of CRA documents), not selective applications of the service (e.g. electronic transmission of CRA document X or Y). ...