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Ministerial Correspondence

23 April 2013 Ministerial Correspondence 2013-0481841M4 - Northern Residents Deduction

Any proposed changes to tax policy or legislation would have to be considered by Finance Canada and approved by Parliament. ...
Ministerial Correspondence

2 May 2013 Ministerial Correspondence 2013-0483321M4 - Northern Residents Deduction

Any proposed changes to tax policy or legislation would have to be considered by Finance Canada and approved by Parliament. ...
Ministerial Correspondence

27 May 2013 Ministerial Correspondence 2013-0486661M4 - Taxable Benefits - Group Sickness Plan

Because the legislation received royal assent only recently, and this particular situation has not yet been considered by the Canada Revenue Agency (CRA), I am sending a copy of your letter to the CRA's Income Tax Rulings Directorate for review and reply. ...
Ministerial Correspondence

7 March 2012 Ministerial Correspondence 2012-0435091M4 - Proposed subparagraph 6(1)(a)(vi)

If the subparagraph is passed as currently worded, the tuition discounts that an elementary or secondary school gives to its employees' family members will generally no longer be considered a taxable benefit for the employee. ...
Ministerial Correspondence

31 August 2010 Ministerial Correspondence 2010-0375981M4 - refundable medical expense tax supplement

You also indicated that you do not believe that income from registered retirement savings plans (RRSPs) and annuities should be considered when calculating eligibility for the Old Age Security supplement. ...
Ministerial Correspondence

16 July 2009 Ministerial Correspondence 2009-0320681M4 - Government Service Contract Payments

Position: Changes might be considered. Referred to Marty Lybbert and Victor Dmitriew- High Risk Compliance Strategy Division/Underground Economy Section for their consideration. ...
Ministerial Correspondence

20 June 2017 Ministerial Correspondence 2017-0697751M4 - Deductibility of foreign online advertising

The Canada Revenue Agency (CRA) has considered the deductibility of Internet advertising expenses and concluded that the above-noted rules do not apply to the deductibility of advertising expenses on foreign Internet websites. ...
Ministerial Correspondence

14 June 2017 Ministerial Correspondence 2017-0691521M4 - Deductibility of foreign online advertising

The Canada Revenue Agency (CRA) has considered the deductibility of Internet advertising expenses and concluded that the above-noted rules do not apply to the deductibility of advertising expenses on foreign Internet websites. ...
Ministerial Correspondence

12 July 2017 Ministerial Correspondence 2017-0691771M4 - Deductibility of foreign online advertising

The Canada Revenue Agency (CRA) has considered the deductibility of Internet advertising expenses and concluded that the above-noted rules do not apply to the deductibility of advertising expenses on foreign Internet websites. ...
Ministerial Correspondence

13 July 2017 Ministerial Correspondence 2017-0700121M4 - Deductibility of foreign online advertising

The Canada Revenue Agency (CRA) has considered the deductibility of Internet advertising expenses and concluded that the above-noted rules do not apply to the deductibility of advertising expenses on foreign Internet websites. ...

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