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                                    |                                     |                                    |                                     |                                   -------------------------                                                        |                              50% ordinaires   |   50% ordinaires                                                       |                                                ------------                   100% privilégiées   |   OPCO   |                                                ------------ Étapes: 1.      Opco cesse d'exploiter son entreprise. 2.      Opco rachète ses actions privilégiées détenues par B INC. (84(3)). 3.       ... Le rachat impliquant un test de résultat tandis que la cessation d'entreprise implique le test d'objet.-      En vertu du paragraphe 84(9), il y a disposition des actions privilégiées en faveur d'une personne avec laquelle elle n'a pas de lien de dépendance.-      Opco est réputé avoir versé des dividendes à B INC. lors du rachat. ...

22 September 1993 External T.I. 9304055- Lien dépendance du public avec bénéficiaires dividende Unedited CRA Tags 55(2), 55(3)(a) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 24 SUJET: LIEN DE DÉPENDANCE DU PUBLIC AVEC LES BÉNÉFICIAIRES DU DIVIDENDE                                                     Public                                                         |                                                          |                                                ------------                                                |   Publico   |                                               ------------                                                         |                                      -------------------------                                       |                                     |                                ----------                     ----------                                 |   Opco  |                      | Newco |                                ----------                     ----------                                                                              |                                                                           Bien Publico, Opco et Newco ont entre elles un lien de dépendance. Étapes: 1.      Publico constitue Newco. 2.      Publico transfère des actions de Opco ayant la valeur du bien à Newco. 3.      Opco transfère le bien à Newco en échange d'actions. 4.      Rachat croisé des actions entre Opco et Newco. ...

20 May 1992 External T.I. 9208515- Biens exclus Unedited CRA Tags 1100(1.13)(a)(iv)   5-920851        24(1) Michel Lambert   (613) 957-8953 À     l'attention de19(1) Le 20 mai 1992 Mesdames, Messieurs, Objet:  Demande d'interprétation La présente est en réponse à votre lettre du 17 mars 1992 dans laquelle vous demandez notre opinion concernant l'application du sous-alinéa 1100(1.13)a)(iv) du Règlement de l'impôt sur le revenu (ci-après "le Règlement"). ... NOS COMMENTAIRES 1.     Le paragraphe 1100(1.13)a)(iv) du Règlement se lit en partie comme suit:           " Les règles suivantes s'appliquent au présent article:           a) «biens exclus» s'entend des biens suivants:           (...)           (iv) un camion ou un tracteur conçu pour le transport routier de marchandise". 2.      ...

18 March 1992 External T.I. 9203575 F- Deductibility Of Management Fees Unedited CRA Tags 67                     920357 24(1)               C. Tremblay                     (613) 952-1361 Attention:  19(1) March 18, 1992 Dear Sirs: Re:  Deductibility of Management Fees This is in reply to your letter dated January 29, 1992, requesting our comments with respect to the deductibility of management fees paid by a corporation to a corporation whose business is a personal service business, the "incorporated employee"  being a shareholder of the corporation paying the management fees. ... In determining the reasonableness of a fee the following should be considered: a)     the nature of the services rendered and time expended in performing those services; and b)     the fees which would be paid to obtain similar services from other sources. ...

11 May 1992 External T.I. 9201005 F- Attribution Rules Unedited CRA Tags 74.1(2),74.4(2) 5-920100                                   A. Simard 24(1)                                                      (613) 957-2098 Attention: 19(1) May 11, 1992 Dear Sirs: Re: Subsections 74.1(2) and 74.4(2) of the Income Tax Act (the "Act") This is in reply to your letter dated January 6, 1992, wherein you requested our opinion regarding the application of the income attribution rules and in particular how subsection 74.1(2) of the Act interacts with subsection 74.4(2) of the Act in the following situation.  ... Therefore, in the particular situation submitted, given the fact that each granchild is not a "specified shareholder" of the corporation, we agree with you that subsection 74.4(2) of the Act would not apply. 2.      ...

9 March 1992 External T.I. 9132765 F- Soft Costs Unedited CRA Tags 18(3.2), 18(3.1) 5-913276 24(1)               J.P. Simard (613) 957-8953 Attention:  19(1) March 9, 1992 Dear Sirs: Re:      Interest Paid or Payable in Relation to  Construction of a Building or Ownership of Land This is in reply to your letter, dated November 21, 1991, whereby you request our views on the meaning of "interest" within subsection 18(3.2) of the Income Tax Act (the "Act"). ...

A               50 Mrs. A               50 Mr. B                50 Mrs. B               50 Mr. C               50 Mrs. C           50Total               300 2.      ... C are related. 3.     In March of 1989, Mr. A, Mrs. A, Mr. B and Mrs. ...

31 July 1990 External T.I. 9003435 F- Canada-USSR Tax Convention- Deemed USSR Residence Unedited CRA Tags 14(a), 14(1), 2(b), 2(c)   G. Middleton   (613) 957-2127   5-900343     EAC9366 July 31, 1990 Dear Sirs: This is in reply to your letter of March 21, 1990 wherein you requested an income tax ruling on behalf of       19(1) Our understanding of the facts is as follows: 1.      2. 3.      4.      24(1) 5.      6.      7.      8.      a)      b)      24(1) c)      9.      10.      11.      12.      13. 14.      ...

1 November 1991 External T.I. 91M11280 F- Foreign Exploration and Development Expenses Unedited CRA Tags 66(4) QUESTION 30.      ... For example: FEDE available in 1991          $1,000                   Claimed in 1991                             nil                   Claim available in 1991              (100)                   Balance                                       $900     Is the balance available for calculating the 1992 claim $1,000 or $900? ANSWER 30.     In general terms, subsection 66(4) provides that a taxpayer may deduct the lesser of          (a) FEDE to the extent that it was not deductible in a previous year, and          (b) the greater of                (i) up to 10% of the FEDE which was not deductible in a previous year, i.e., 10% of the amount determined in (a) above, and                (ii) the income for the year computed under subparagraph 66(4)(b)(ii), i.e., income from the taxpayer's foreign resource properties. ...

18 December 1989 External T.I. 59140 F- Effect of Investment Tax Credits on Calculation of Safe Income on Hand Unedited CRA Tags 12(1)(t), 55(2), 127(5) 19(1) 5-9140   S. Leung   (613) 957-2116 December 18, 1989 Dear Sirs: Re:  Subsections 55(5) and 127(5) of the Income Tax Act (the "Act") We are writhing in response to your letter of November 22, 1989 wherein you requested our comments on the effect of investment tax credits on the calculation of income earned or realized ("safe income on hand")  for purposes of subsection 55(2) of the Act. ... Year 1         Taxable income   $3,000   Tax 40% $1,200     Less: ITC     350     850   Safe income on hand   2,150 Year 2         Taxable income before 12(1)(t)   $4,000   Add: 12(1)(t) inclusion       350       4,350   Less: Tax 40%   1,740       2,610   Less: ITC "Phantom" Income       350   Safe income on hand   2,260 Total safe income on hand at end of Year 2   $4,410 In Year 2, the taxpayer's taxable income would be increased by $350 pursuant to paragraph 12(1)(t) of the Act. ...