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Current CRA website

2013-2014 MAP Program Report

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...
Current CRA website

2014-2015 MAP Program Report

The views of the taxpayer, as presented in the MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2018

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2019

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2020

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2021

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

Mutual Agreement Procedure - Program report - 2022

The views of the taxpayer, as presented in a MAP request, are given due consideration. ...
Current CRA website

1999 RPP Consultation Session - Questions from the Industry

However, based on feedback from the Consultation Session, there would appear to be sufficient cases to give this issue further consideration. ...
Current CRA website

Chapter 16 - 8509 – Transition Rules

Favourable consideration will be given when survivor benefits provided under paragraphs 8503(2)(d), (e) or (f) of the Regulations are payable to beneficiaries other than a spouse, former spouse, or dependant. 2. ...
Current CRA website

Sample pro forma - Declaration of Trust

In addition to any other disability assistance payments Footnote 1 that are required to be paid to the beneficiary in the year, if the beneficiary is transferring an amount from another RDSP and the beneficiary attained the age of 59 years before the calendar year in which the transfer occurs, this plan will make one or more disability assistance payments to the beneficiary whose total will be equal to the amount by which: the total amount of disability assistance payments that would have been made from the prior RDSP in the year if the transfer had not occurred exceeds; the total amount of disability assistance payments made from the prior RDSP in the year. 9 Termination of this plan After taking into consideration the assistance holdback amount and designated provincial program repayments, any remaining amount in this plan will be paid to the beneficiary or to his or her estate. ...

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