|
1999-08-06 |
30 June 1999 Internal T.I. 9911197 F - ABANDON D'UN CAAF BSF CHICOUTIMI |
Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(1)(b) |
must be a person to whom the disposition was made |
|
1999-07-23 |
15 July 1999 External T.I. 9819025 F - SOCIETES ASSOCIEES |
Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(d) |
a corporation deemed by s. 256(1.2)(d) to be owned 51% and 49% by 2 individuals was associated with a corporation each owned directly by them as to 42% each |
|
1999-07-23 |
15 July 1999 External T.I. 9819025 F - SOCIETES ASSOCIEES |
Income Tax Act - Section 256 - Subsection 256(1.2) - Paragraph 256(1.2)(b) - Subparagraph 256(1.2)(b)(ii) |
two individuals deemed to own 51% and 49% of a CCPC’s shares were a controlling group under s. 256(1.2)(c) notwithstanding control by one individual alone |
|
1999-07-23 |
13 July 1999 External T.I. 9901535 F - PERTE EN CAPITAL - REPUTE NULLE |
Income Tax Act - Section 40 - Subsection 40(2) - Paragraph 40(2)(g) - Subparagraph 40(2)(g)(ii) |
s. 40(2)(g)(ii) not satisfied on non-interest-bearing loan made to a sister corp |
|
1999-07-23 |
15 July 1999 External T.I. 9911175 F - EMPLOYÉ - ACTIONNAIRE UNIQUE -207.6(2) |
Income Tax Act - Section 207.6 - Subsection 207.6(2) |
an employee being the sole shareholder of the employer is insufficient to render s. 207.6(2) inapplicable |
|
1999-07-23 |
15 July 1999 External T.I. 9916165 F - RAP - VENTE DE LA PROPRIÉTÉ ACQUISE |
Income Tax Act - Section 146.01 - Subsection 146.01(3) |
no requirement to repay the RRSP or include the HBP balance in income when the qualifying home has been sold |
