2006-12-01 |
11 December 1995 Internal T.I. 95056370 - Traitement fiscal - versement particulier - indien |
Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(u) |
benefits paid to Cree hunters regarding their hunting and trapping activities were s. 56(1)(u) support payments that were not exempted under s. 87 |
Other Legislation/Constitution - Federal - Indian Act - Section 87 |
benefits paid to Crees to support their traditional hunter lifestyle were social assistance |
2006-11-17 |
8 November 2006 External T.I. 2006-0176171E5 F - Revente d'un bien amortissable - alinéa 13(7)e) |
Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(b) - Subparagraph 39(1)(b)(i) |
capital loss denied on sale of building – proceeds reflected in UCC reduction |
Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - F |
application of disposition expenses under Element F |
Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) |
no deemed CCA class for s. 13(7)(e) denial |
7 November 2006 External T.I. 2006-0201261E5 F - REER: Legs à une fiducie exclusive au conjoint |
Income Tax Act - Section 146 - Subsection 146(8.1) |
surviving spouse would be "beneficially interested" in the estate of a deceased RRSP annuitant by virtue of being a beneficiary of a testamentary trust |
14 November 2006 External T.I. 2006-0201371E5 F - FERR: Legs à une fiducie exclusive au conjoint |
Income Tax Act - Section 146.3 - Subsection 146.3(1) - Designated Benefit - Paragraph (a) |
amount funded with capital encroachment out of spousal trust equaling RRIF of testator would be eligible for the election |
16 November 2006 External T.I. 2006-0204901E5 F - Meaning of Full Voting Rights |
Income Tax Act - Section 186 - Subsection 186(2) |
requirement for special meeting of preferred shareholders to approve an adverse amendment to articles does not detract from full voting rights of common shareholders |
8 November 2006 External T.I. 2006-0208601E5 F - Crédit d'impôt pour transport en commun |
Income Tax Act - Section 118.02 - Subsection 118.02(1) - Public Commuter Transit Services |
definition extends to ferrying of motorists |
15 November 2006 External T.I. 2004-0083461E5 F - Feb. 2004 Proposals - Paragraph 85(1)(d.11) |
Income Tax Act - Section 85 - Subsection 85(1) - Paragraph 85(1)(d.11) |
application date of s. 85(1)(d.11) |
7 October 2005 Roundtable, 2005-0140891C6 F - Disposition d'une immobilisation |
Income Tax Act - Section 14 - Subsection 14(1) - Paragraph 14(1)(b) |
illustration of application of formula where the vendor of goodwill previously acquired it in a NAL transfer at a gain to the transferor |
7 October 2005 Roundtable, 2005-0141021C6 F - Actions admissibles de petite entreprise |
Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation |
if Opco and Realtyco are held equally by two unrelated individuals, Realtyco is not an SBC if it holds more than 50% of its assets as debt of Opco |
10 November 2006 External T.I. 2006-0174681E5 F - Salaire versé par un employé à un adjoint |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(ii) |
position in IT-352R2, para. 1 consistent with Longtin |