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Results 151 - 160 of 403 for considered
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. ...
Ministerial Correspondence
27 September 2006 Ministerial Correspondence 2006-0205151M4 - 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. ...
Ministerial Correspondence
9 February 2007 Ministerial Correspondence 2007-0220941M4 - Lifelong Learning Plan
Any changes to the legislation would have to be considered by the Minister of Finance and approved by Parliament. ...
Ministerial Correspondence
15 July 1994 Ministerial Correspondence 9414254 - INDIANS
The courts have determined that employment income is personal property so that employment income earned by an Indian may be exempt from taxation if it is considered to be situated on a reserve. ...
Ministerial Correspondence
30 October 1995 Ministerial Correspondence 9525384 - EDUCATION CRUISE
As a rule, expenses of attending a training course outside a taxpayer's general geographic locale are considered unreasonable to the extent that they exceed what they would have been had a similar course been attended locally, if available. ...
Ministerial Correspondence
27 October 1995 Ministerial Correspondence 9525634 - EDUCATIONAL CRUISE
As a rule, expenses of attending a training course outside a taxpayer's general geographic locale are considered unreasonable to the extent that they exceed what they would have been had a similar course been attended locally, if available. ...
Ministerial Correspondence
26 February 2001 Ministerial Correspondence 2001-0068634 - HONG KONG VETERANS
The Canada Customs and Revenue Agency (CCRA) has previously considered the tax treatment of certain payments, called ex grazia payments, made by Veterans Affairs Canada to veterans or their surviving spouses. ...
Ministerial Correspondence
17 April 1990 Ministerial Correspondence 900354 F - Shareholder Benefit
We also feel that subsection 56(2) is inapplicable in the circumstances because the Courts have held that intercompany loans were not considered payments or transfers of property. ...
Ministerial Correspondence
12 December 1989 Ministerial Correspondence 59184 F - Employee Sick Leave Payment
However, we are prepared to provide you with the following general comments Where funds that are legally due to an employee by his employer in respect of sick day credits are at the direction of, or with the concurrence of, the employee transferred to an account for his benefit, the employee is considered to have received the amounts and the transferred funds should be included in his income at the time of each such transfer of funds. ...
Ministerial Correspondence
31 October 1989 Ministerial Correspondence 89M10504 F - Medical Expenses
Would you please prepare a remission report in accordance with the guidelines set out in TOM 2263.24 and provide us with any relevant information or correspondence which may assist us in our review, together with your recommendation as to whether remission should be favourably considered. ...