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Position Adoptée: Aucune / None. Raisons: Commentaires généraux / General comments. ... Le dictionnaire français Larousse, en version électronique, le définit comme signifiant « de façon unique, exclusive » ou « indique une restriction ». Le dictionnaire Oxford, en version électronique, donne le sens suivant au terme équivalent anglais « solely »: « only; not involving somebody/something else. ». ...

Les faits 1.      La corporation XXXXXXXXXX est une corporation privée dont le contrôle est canadien conformément à l'alinéa 125(7)b) de la Loi. 2.       ... XXXXXXXXXX 4.      XXXXXXXXXX 5.      Au cours des exercices financiers 1991 et 1992, XXXXXXXXXX employait moins de 5 employés à plein temps. 6.       ... Votre position 10.      Vous êtes d'avis que les revenus tirés des "joint ventures" constituent des revenus d'une entreprise de placement désignée. 11.       ...

26 January 1996 Internal T.I. 9600487- NON-CAP LOSS WHERE T/P INCOME & LOSS FROM SIMILAR SOURCES Unedited CRA Tags 111(8) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Your question relates primarily to amount F in the formula E- F which is used to determine amount A in the formula (A + B)- (C + D + D.1 + D.2) which is used to calculate a non-capital loss under subsection 111(8) of the Act. ...

The memo from Head Office was issued after the Consent, yet still cites the Cabana case as support for its view.      24(1) Audit Review's Questions 1.      ... 3.     24(1) 4.     Should the Audit Division continue to disallow the M&P profits deduction to other taxpayers in the graphic design business? ... As requested, we have reviewed that memo in order to determine whether it is still applicable.       ...

(ii)        The particulars in the Baker Lovick case are different then in the 19(1) situation.  ... " 2.          In one of the court cases dealing with the deductibility of bonuses, V R Enterprises Ltd v MNR 74 DTC 1089, assistant chairman Lucien Cardin, OC, stated:       "I do not believe that all bonuses are deductible expenses.  ... Bonuses to be paid or accrued in a particular year must be established within a reasonable time from the moment the corporation's profit for that year has been determined.    3.          24(1) 4.          24(1) Issue 2- TREATMENT OF LEASING COMMISSIONS 1.          ...

21 May 1992 Internal T.I. 9210827 F- Pre-Production Expenses & 24(1) Unedited CRA Tags 18(1)(a), 9   921082   Glen Thornley   (613) 957-2101 May 21, 1992 S. ...

At the end of its taxation year ended March 31, 1996, an amount of $75,000 was included in computing the Corporation's income from its business for such year ((3/4 of proceeds of disposition of $200,000) minus (3/4 of eligible capital expenditures of $100,000)). 2) Our comments We are of the view that the CDA of the Corporation at the end of its taxation year ended March 31, 2000 would be computed as follows: Paragraph (c) of the definition of CDA in subsection 89(1) of the Act: Nil. = the total of all amounts each of which is an amount required to have been included under this paragraph as it read for its application to a taxation year that ended before February 28, 2000 = (1/3 x 3/4 of the proceeds of disposition of goodwill for the 1996 taxation year) minus (1/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years) = (1/3 x 3/4 x $200,000)- (1/4 x $200,000) = $50,000- $50,000 = Nil Paragraph (c.1) of the definition of CDA in subsection 89(1) of the Act: $33,333. = 1/2 of the amounts required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000. The amounts that were required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000 would be determined as follows in the situation described above: = 8/9 x the "excess" = 8/9 x (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) minus (variable A in the definition of CEC + variable B in the definition of CEC) (= 8/9 x (3/4 of the proceeds of disposition of goodwill for the 1996 and 2000 taxation years) minus (3/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years + the amounts previously included in the Corporation's income in the 1996 taxation year under paragraph 14(1)(b)) (= 8/9 x ((3/4 x $400,000)- ((3/4 x $200,000) + $75,000) (= 8/9 x ($300,000- ($150,000 + $75,000) (= 8/9 x $75,000 = $66,667 Consequently, the amount of CDA under paragraph (c.1) of the definition of CDA would be $33,333 (1/2 x $66,666). ... In that respect, you may contact the Director of the Technical Applications & Valuations Division of the Audit Directorate, Mr. ...

1 June 1990 Internal T.I. 74847 F- Oil & Gas Steering Committee Unedited CRA Tags n/a   June 1, 1990 Special Audits Division Resource Industries E.H. ... Gauvreau   957-8953   File No. 7-4847 Subject: Oil & Gas Steering Committee Meeting Minutes We are writing in reply to your request of March 28, 1990 to determine whether the above-captioned minutes contain errors or omissions. ...

22 September 1992 Internal T.I. 9223397 F- Transfer Of Disability Tax Credit & Personal Tax Credit Unedited CRA Tags 118.3, 118(1)(b), 118(1)(d)   922339   A. Humenuk   (613) 957-2134 September 22, 1992 SYDNEY DISTRICT OFFICEPersonal and General SectionEnquiries and Office Examination Attention: K. ...

3 May 2010 Internal T.I. 2009-0338901I7- Adjusted Ontario SR & ED incentive balance Unedited CRA Tags TA 49(7) Principal Issues: Interpretation of TA 49(7). ... The amount of a corporation's adjusted Ontario SR&ED incentive balance is determined by the formula (M- N- P) / C. ... No ITCs expired in 2009 The variables of the formula would then be as follows: M = $110 Q = $110- $110 R = $50 N = nil (nil- $50) P = $40 The adjusted Ontario SR&ED incentive balance is equal to $70 ($110- $40). ...