Search - considered
Results 331 - 340 of 403 for considered
Ministerial Correspondence
16 April 2007 Ministerial Correspondence 2007-0227411M4 - RESP - Meaning of "Enrolled"
Any proposal to change tax policy or legislation would have to be considered by the Minister of Finance and approved by Parliament. ...
Ministerial Correspondence
12 June 2007 Ministerial Correspondence 2007-0234591M4 - Guidelines - Status Indians
The Supreme Court of Canada has directed that "connecting factors" must be considered when making such a determination. ...
Ministerial Correspondence
14 August 2007 Ministerial Correspondence 2007-0237401M4 - Fitness Tax Credit
14 August 2007 Ministerial Correspondence 2007-0237401M4- Fitness Tax Credit Unedited CRA Tags 118.03 Principal Issues: Whether bowling would be considered an activity eligible for the children's fitness tax credit. ...
Ministerial Correspondence
7 April 1994 Ministerial Correspondence 9410764 - INDIANS
Employment income for duties performed off a reserve by an Indian living on reserve will normally be exempt where the employer is resident on reserve, except where it can reasonably be considered that one of the main purposes for the existence of the employment relationship is to establish a connecting factor between the income in question and a reserve. ...
Ministerial Correspondence
7 April 1994 Ministerial Correspondence 9401764 - INDIANS
Employment income for duties performed off a reserve by an Indian living on reserve will normally be exempt where the employer is resident on reserve, except where it can reasonably be considered that one of the main purposes for the existence of the employment relationship is to establish a connecting factor between the income in question and a reserve. ...
Ministerial Correspondence
19 January 2004 Ministerial Correspondence 2003-0053541M4 - Taxation of Indian EI training allowance
When training benefits are received by status Indians, paragraph 81(1)(a) of the Income Tax Act and section 87 of the Indian Act may provide a tax exemption if the income is considered an Indian's personal property situated on a reserve. ...
Ministerial Correspondence
22 July 2004 Ministerial Correspondence 2004-0070641M4 - Status Indians and post secondary education
When a scholarship or bursary is received by a status Indian, paragraph 81(1)(a) of the Income Tax Act and section 87 of the Indian Act may provide a tax exemption if the income is considered an Indian's personal property situated on a reserve. ...
Ministerial Correspondence
24 September 2004 Ministerial Correspondence 2004-0090161M4 - Status Indians Post-Secondary Education Assistance
Under paragraph 81(1)(a) of the Act and section 87 of the Indian Act, a status Indian student may not have to include the assistance in income if it is considered an Indian's personal property situated on a reserve. ...
Ministerial Correspondence
26 January 2005 Ministerial Correspondence 2004-0107411M4 - Worthless property held in an RRSP
Alternatively, if the property is sold for more than its FMV, the excess will be considered a gift or a contribution to the RRSP and could be subject to an additional tax. ...
Ministerial Correspondence
21 January 2005 Ministerial Correspondence 2004-0107441M4 - Status Indian Post-Secondary Assistance
A status Indian student may not have to include the assistance in income if it is considered an Indian's personal property situated on a reserve. ...