2 October 2015 External T.I. 2012-0463801E5 F - Déduction pour gain en capital – permis de pêche -- translation
2 October 2015 T.I. 2012-0463801E5 F - Capital gains deduction - fishing license
Principal Issues: Whether the wording of clause...
2 October 2015 T.I. 2012-0463801E5 F - Capital gains deduction - fishing license
Principal Issues: Whether the wording of clause...
28 July 2015 T.I. 2015-0585431E5 F – Legal Fees-translation
Principal Issues: Are legal fees incurred against a hidden defect lawsuit following...
10 October 2014 APFF Roundtable Q. 13, 2014-0538111C6 F - Signing Bonus for supply agreement
Principal Issues: 1) Is the amount received by a...
Principal Issues: Will subsection 74.4(2) apply to both scenarios presented?
Position: No in the first scenario. May technically apply in the...
Principal Issues: Are funds accumulated in AgrInvest and Agri-Québec accounts eligible properties for the definition "share of the capital stock...
Principal Issues: Will subsection 74.4(2) apply in the scenarios described?
Position: No in the first scenario. Probably in the second scenario....
Principal Issues: 1. Whether a severance payment to an employee who performed services on exploration projects would be part of the Canadian...
Principal Issues: Several questions regarding the medical expense tax credit.
Position: See document.
Reasons: See document.
XXXXXXXXXX...
Principal Issues: What is the tax treatment of some sponsorship expenses made to a golf club?
Position: None. General comments.
Reasons: Question...