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Sauf indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... La position de l'ARC depuis l'instauration de l'article 1039 C.c.Q. est de considérer qu'un syndicat de copropriétaires est une « société » aux fins de la Loi. ... De plus, pour avoir droit à l'exemption prévue à l'alinéa 149(1)l), il faut que l'entité soit notamment « administrée » uniquement pour exercer une activité non lucrative. ...

Menard Dear Sirs: Deferred Salary Leave Plans (DSLP) Re:  Regulation 6801(1)                This is in reply to your letters of October 29 and November 18, 1991 requesting our clarification of certain of the provisions which govern DSLPs. 1.       ... ,c.F-11. 2.       Return to work provisions of Regulation 6801(a)(v). ... We must, however, caution that if the provision is included in a contract but it is reasonable to assume, at the time of the overall arrangement's creation, that the parties to the contract do not intend to abide by the provision then the arrangement would not be a prescribed plan. 3.       ...

The Judge commented as follows:      "...The Court makes no specific adverse comment on these concessions by the respondent... ... "      (underlining is ours). The Langer decision was rendered based on specific facts and would not influence the characterization of properly documented payments made in accordance with a trust deed. Pursuant to subsection 104(18) of the Act, income is considered to be payable for purposes of subsections 104(6) and (13) where (a)     the income is held in trust for a minor whose right thereto has vested, and (b)     the only reason that it was not payable was because the beneficiary was a minor. ...

8 March 1990 External T.I. 74595 F- Patent Costs & Legal Fees Considered Capital or Income Expenditures Unedited CRA Tags 18(1)(b) VANCOUVER DISTRICT OFFICE HEAD OFFICE   Specialty Rulings Directorate J. ... Day Audit Division (613) 957-2136   File No. 7-4595 Re: Patent Costs & Legal Fees Capital or Income Expenditures We are writing in reply to your memorandum of December 18, 1989, wherein you  requested our views regarding the deductibility of certain patent costs and legal fees incurred by a taxpayer in the following situation. 24(1) Our comments We have reviewed your submission, along with the relevant documentation.  ... With respect to the four questions posed at the close of your submission, our responses are as follows: a)     Because of the capital nature of the expenses, no amounts are deductible in computing the taxpayers income from any source. b)     The patent costs plus the legal costs incurred are capital expenditures that would be included in class 14 in schedule II once the patents themselves have been reacquired by the taxpayer. c)     In view of the above comments, it is our view that these costs cannot be considered "capital nothings". d)     Because these patents do no relate to the taxpayer's consulting business, no costs may be deducted from, nor CCA claimed with respect to, that business. ...

12 December 1991 External T.I. 9124105 F- Spouses, More Than 1 for RRSP & RRIF Purposes Unedited CRA Tags 146.3(1.1), 146(1.1) 5-912410       Dear Sirs: Re:  Registered Retirement Income Funds ("RRIFs") This is in reply to your letter of August 27,1991 wherein you requested our opinion as to whether or not a person would be a spouse, as that term is defined in the Income Tax Act (the "Act") for the purposes of RRIFs, in a particular set of circumstances. ... Subsection 146.3(1.1) of the Act states:          "For the purposes of paragraphs (1)(b.1) and (f) and (2)(d), subparagraph (2)(f)(iv), subsection (6) and paragraph (14)(b), "spouse" has the meaning assigned by subsection 146(1.1)"; and 2.    Subsection 146(1.1)of the Act states: For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex          (a)  who is married to the individual, or          (b)  who is cohabiting with the individual in a conjugal relationship and                (i) has so cohabited for a period of at  least one year, or               (ii) is a parent of a child of whom the individual is a parent"; and 3.   ...

14 March 2002 External T.I. 2002-0119695 F- Income & Losses/Business or Property Unedited CRA Tags 9(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Vous exploitez une entreprise individuelle oeuvrant dans la XXXXXXXXXX Vous indiquez que vous organisez présentement une soirée bénéfice, XXXXXXXXXX Les profits générés par cette soirée bénéfice iraient à des organismes de XXXXXXXXXX (ci-après les " Organismes de XXXXXXXXXX "). ... Les services de billetterie d'une entreprise spécialisée (ci-après l' " Entreprise Spécialisée ") seraient retenus pour la vente des billets. ...

1993 External T.I. 9310110 F- CALU Ques. 13- Buy-Sell Agreement & Valuation of Shares Unedited CRA Tags 110.6(15)(b), 69 THE CONFERENCE FOR ADVANCED LIFE UNDERWRITING 1993 Annual Conference Question 13 As part of a buy-sell agreement among shareholders a corporation is the owner and beneficiary of life insurance policies on the lives of shareholders. ... Response (a)     The Department has not considered specifically whether such a dividend would reduce the fair market value of the shares, however, if the disposition of shares by the estate is governed by a bona fide buy-sell agreement among shareholders, its provisions should be determinative of value as stated in paragraphs 28 to 31 of Information Circular 89-3. ... (b)     Paragraph 110.6(15)(b) limits the fair market value of the insurance proceeds for the purposes of the definitions listed in the preamble to subsection 110.6(15). ...

1993 External T.I. 9335545 F- Sub — 256(2) and T2144 Unedited CRA Tags 256(2) 5-933554 XXXXXXXXXX Attention:  XXXXXXXXXX December 10, 1993 Dear Sir: RE:  Subsection 256(2) and Form T2144 We are writing in response to your letter of November 29, 1993 in which you have requested clarification of the Department's position concerning the election (Form T2144) available under subsection 256(2) of the Income Tax Act. ... The Department will now accept late- filed Form T2144 elections provided that: (a)      the T2 return of the electing corporation for the particular year is not statute-barred or, if statute-barred, the corporation did not claim any amount as a business limit for the year; and (b)      where the T2 return for the particular year of any other corporation to which the election applies is statute-barred, there will be no revision to the amount of the business limit allocated to that corporation for the taxation year. ...

/ What is the tax treatment of a trip paid by the employer to a friend of the employee? Position Adoptée: La valeur du voyage doit être ajoutée au revenu de l'employé en vertu de l'alinéa 6(1)a). / The value of the trip must be added to the employee's income pursuant to paragraph 6 (1)a). ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ...

Lorsqu'un rentier d'un REÉR décède, le paragraphe 146(8.8) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") prévoit qu'il est réputé avoir reçu immédiatement avant son décès, une prestation égale à la juste valeur marchande de tous les biens du REÉR dont il est rentier. ... Toutefois, le paragraphe 146(8.9) de la Loi permet de déduire de cette somme un montant désigné " remboursements de primes " relatifs au régime. ... Tel que défini au paragraphe 146(1) de la Loi, un " remboursement de primes " comprend, entre autres, que le rentier ait un conjoint ou non au moment de son décès, toute somme versée dans le cadre d'un REÉR, après son décès, à son enfant ou petit-enfant qui, au moment du décès, était financièrement à sa charge. ...