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2000-01-21 |
17 January 2000 External T.I. 9930235 F - ALLOCATION AUTO, CHANTIER PARTICULI |
Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) |
3-year “insecure” assignment was not temporary |
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2000-01-21 |
17 January 2000 External T.I. 9930235 F - ALLOCATION AUTO, CHANTIER PARTICULI |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(v) |
attending to union employees’ grievances was re the application of the contract (the collective agreement) rather than its negotiation |
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2000-01-21 |
20 December 1999 External T.I. 9930245 F - COOPERATIVE DE CREDIT ET CAPITAL ACTIONS |
Income Tax Act - Section 248 - Subsection 248(1) - Share |
no difference between French and English definition of “share”/ interest in federation fund not a “share” |
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2000-01-21 |
11 January 2000 External T.I. 9930695 F - VETEMENTS D'AVOCATS |
Income Tax Regulations - Schedules - Schedule II - Class 8 |
barristers’ gowns were Class 8 property |
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2000-01-21 |
11 January 2000 External T.I. 9930695 F - VETEMENTS D'AVOCATS |
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) |
clothing must be acquired specifically for income-producing purpose |
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2000-01-21 |
17 January 2000 External T.I. 9932865 F - ACTION APPROUVÉE - FONDS DE TRAVAILLEURS |
Income Tax Act - Section 127.4 - Subsection 127.4(1) - Approved Share - Paragraph (b) |
exclusion in para. (b) does not apply if the Taxation Act (Quebec) granted a tax credit to any taxpayer for the acquisition of shares |
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2000-01-07 |
31 August 1999 Income Tax Severed Letter 9921010 F - AUGMENTATION SENSIBLE DE PARTICIPATION |
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