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Ministerial Correspondence
25 April 2006 Ministerial Correspondence 2006-0177371M4 - Proposed 3.1 of the Income Tax Act
The intent of the proposed legislation is to address concerns resulting from adverse court decisions that departed significantly from what the Government had considered to be the law in this area. ...
Ministerial Correspondence
21 June 2006 Ministerial Correspondence 2006-0182181M4 - Draft Section 3.1
The intent of the proposed legislation is to address concerns resulting from adverse court decisions that departed significantly from what the Government had considered to be the law in this area. ...
Ministerial Correspondence
11 July 2006 Ministerial Correspondence 2006-0179141M4 - Motor Vehicle Allowances
11 July 2006 Ministerial Correspondence 2006-0179141M4- Motor Vehicle Allowances Unedited CRA Tags 6(1)(b)(vii.1) Principal Issues: Would an allowance paid to an employee for the use of his or her vehicle be considered a taxable benefit when a replacement employee uses the vehicle? ...
Technical Interpretation - External
3 August 2006 External T.I. 2006-0184481E5 - Executor's fees
Where an executor is a person, who does not act in that capacity in the course of carrying on a business, the fee for acting as an executor is considered to be income from the position of an "office" as defined in subsection 248(1) of the Income Tax Act. ...
Ministerial Correspondence
5 July 2006 Ministerial Correspondence 2006-0188071M4 - Draft Subsection 3.1
The intent of the proposed legislation is to address concerns resulting from adverse court decisions that departed significantly from what the Government had considered to be the law in this area. ...
Technical Interpretation - External
8 September 2006 External T.I. 2006-0175841E5 - UCC of vehicle, GM points redeemed
Position: The UCC of the vehicle is the cost before the GM points are redeemed Reasons: The GM points are considered to be a cash equivalent. 2006-017584 XXXXXXXXXX G. ...
Ministerial Correspondence
20 September 2006 Ministerial Correspondence 2006-0203001M4 - Automobile Expenses - Sole Proprietors
I assure you that it will be considered by the Canada Revenue Agency and the Department of Finance Canada. ...
Ministerial Correspondence
6 September 2006 Ministerial Correspondence 2006-0198711M4 - Pension Income Credit - RRIF payments
Any proposed changes to tax policy or amendments to legislation would have to be considered by the Minister of Finance and approved by Parliament. ...
Ministerial Correspondence
20 September 2006 Ministerial Correspondence 2006-0203581M4 - Splitting of Registered Pension Income
Any proposed changes to tax policy or amendments to legislation would have to be considered by the Minister of Finance and approved by Parliament. ...
Ministerial Correspondence
27 September 2006 Ministerial Correspondence 2006-0204981M4 - Pension Income Splitting
Any proposed changes to tax policy or amendments to legislation would have to be considered by the Minister of Finance and approved by Parliament. ...