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ARCHIVED — T5013A Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses

ARCHIVED — T5013A Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2011 – Standard print PDF (t5013a-flat-11b.pdf) 2009 – Standard print PDF (t5013a-flat-09b.pdf) 2006 – Standard print PDF (t5013a-flat-06b.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

ARCHIVED — T5013A-INST Statement of partnership income for tax shelters and renounced resource expenses - Instructions for Recipient

ARCHIVED — T5013A-INST Statement of partnership income for tax shelters and renounced resource expenses- Instructions for Recipient Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2011 – Standard print PDF (t5013a-inst-11e.pdf) 2009 – Standard print PDF (t5013a-inst-09e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...

11 September 2007 External T.I. 2007-0227421E5 F - Investment tax Credit - Production of Slate -- summary under Mineral Resource

11 September 2007 External T.I. 2007-0227421E5 F- Investment tax Credit- Production of Slate-- summary under Mineral Resource Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Mineral Resource extracting slate from quarry would be producing industrial minerals rather than extracting minerals from a mineral resource In finding that the harvesting of slate from a quarry likely constituted “producing industrial minerals” for purposes of s. (c)(vii) of "qualified property" in s. 127(9), rather than "extracting minerals from a mineral resource" for purposes of s. ... Furthermore, with respect to subparagraph (d)(i) of the definition of "mineral" in subsection 248(1) … experts from the Ministry of Natural Resources have advised us that the degree of metamorphism that the primary rock has undergone is unlikely to have completely erased the stratification of the deposit. ...

Internal Audit – Human Resources Performance Management

Internal Audit – Human Resources Performance Management Final Report Audit, Evaluation, and Risk Branch June 2019 Table of contents Executive summary 1. ... The Human Resources Branch has reviewed and updated the 3 corporate policy instruments related to employee and MG performance management, which are: the Policy on Performance, Learning, Development, and Recognition – April 1, 2016 the Directive on Performance Management and Recognition – April 1, 2016 the Procedures on Performance Management and Recognition – April 6, 2018 The key elements of the Policy Framework for People Management, which are leadership, workforce, and workplace, are present in all 3 of the above corporate policy instruments. ... Performance Management is a component of the Human Resources Service Centre, an online service catalogue and service request system for all human resources programs and services. ...

CRA finds that resource royalties payable under a federal statute generally are deductible in computing business income

31 October 2018- 12:09am CRA finds that resource royalties payable under a federal statute generally are deductible in computing business income Email this Content S. 18(1)(m), which generally prohibited the deduction of resource royalties, was repealed over 10 years ago – but is their deduction nonetheless prohibited by s. 18(1)(a)? CRA stated, regarding royalties paid under the Canada Petroleum Resources Act (Canada): [T]he amount of [such] royalties … is not subject to that restriction because, inter alia, if it were not paid, a taxpayer could lose the opportunity to carry on its business and thereby earn income … [and such amount] is generally deductible in computing the business income of a taxpayer. ... Summary of 27 June 2018 External T.I. 2018-0742881E5 F under s. 18(1)(a) – income-producing purpose. ...

Yoho Resources spin-off of Storm shares uses change in shareholders’ requisition right to qualify as a s. 86 reorg

24 February 2014- 11:28am Yoho Resources spin-off of Storm shares uses change in shareholders’ requisition right to qualify as a s. 86 reorg Email this Content Yoho Resources (through a subsidiary partnership) recently sold some of its assets to Storm Resources for cash and shares of Storm. ... Summary of Circular of Yoho Resources under Spin-offs & Distributions – S. 86 reorganization spin-offs. ...

Larivière v. Human Resources, 2007 TCC 210

Human Resources, 2007 TCC 210 File Number 2006-1897(OAS) THE TAX COURT OF CANADA IN THE MATTER OF The OLD AGE SECURITY ACT BETWEEN: OLIVETTE LARIVIÈRE Appellant ‑ and ‑ THE MINISTER OF HUMAN RESOURCES DEVELOPMENT Respondent [OFFICIAL ENGLISH TRANSLATION] Heard before the Honourable Justice Paris of the Tax Court of Canada DECISION APPEARANCES: Madeleine Larivière for the Appellant Sonia Bellerive (Student-at-Law) for the Respondent HELD AT: The Tax Court of Canada Motions Room, 2nd floor 200 Kent Street Ottawa, Ontario Wednesday, March 14, 2007--- Upon commencing on Wednesday, March 14, 2007, at 9:31 a.m. ... Justice Paris is presiding. The Court will now deliver its decision in file number 2006-1897(OAS) between Olivette Larivière, Appellant, and the Minister of Human Resources Development, Respondent. ... The issue is whether the Respondent, the Minister of Human Resources and Skills Development, correctly determined the income of the Appellant for the 2002 and 2003 reference years for the purpose of calculating her Guaranteed Income Supplement for the period from January 2004 to June 2005. ...

Canada v. Cogema Resources Inc., 2005 FCA 316

Cogema Resources Inc., 2005 FCA 316 Date: 20050927 Docket: A-653-04 A-654-04 A-655-04 Citation: 2005 FCA 316 CORAM: NADON J.A. ... BETWEEN: A-653-04 HER MAJESTY THE QUEEN Appellant and COGEMA RESOURCES INC. ... J.A. FEDERAL COURT OF APPEAL Names of Counsel and Solicitors of Record DOCKET: A-653-04, A-654-04, A-655-04 STYLE OF CAUSE: A-653-04 HER MAJESTY THE QUEEN Appellant- and- COGEMA RESOURCES INC. ...

Brilliant Resources makes a cash stated capital distribution without reliance on s. 84(2)

29 June 2015- 2:10pm Brilliant Resources makes a cash stated capital distribution without reliance on s. 84(2) Email this Content Brilliant Resources will be distributing a portion of the expropriation proceeds, previously received by its offshore subsidiary, as a stated capital distribution in reliance on s. 84(4.1) and will use the balance to start an investment business. ... Summary of Brilliant Resources Circular under Spin-Offs & Distributions- S. 84(4.1)(a) distributions of proceeds. ...

CRA maintains its policies on principal-business corporation status under the resource rules

4 June 2015- 11:04pm CRA maintains its policies on principal-business corporation status under the resource rules Email this Content Although it replaces an IT Bulletin that (mostly) is almost 40 years old, the Folio on (resource) principal-business corporation status is largely a continuation of IT-400, with the addition of some largely routine discussion regarding provisions in which the PBC concept is used. ... Summaries of S3-F8-C1: "Principal-business Corporations in the Resource Industries" under s. 66(15) – principal business corporation, s. 66.1(3), s. 66(11.4.) and Sched. ...

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