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27 June 1989 Internal T.I. 57919 F- Corporation Qualifying as "Non-profit Corporation" for SR & ED Unedited CRA Tags 37(1)(a)(ii)(E), 149(1)(j), 149(8), 149(9) 19(1) File No. 57919   C.R. ... The major provisions encompassed in paragraph 149(1)(j) of the Act are as follows: (i)     no part of the non-profit corporation's income can be payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder; (ii)      the corporation cannot acquire control of any other corporation; (iii)      the corporation cannot carry on any business; (iv)     the corporation must expend amounts in Canada either on SR & ED directly undertaken by or on behalf of itself, or by payments to an organization described in clause 37(1)(a)(ii)(A) or (B) of the Act, and such expenditures cannot be less than 90%  of its income for the period; and (v)     the corporation must be constituted exclusively for the purpose of carrying on or promoting SR & ED. ... (c)     a description of the corporation's arrangements for obtaining funding. ...

12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS 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. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Le Représentant a mentionné que certains de ces investisseurs (« Investisseurs ») détenaient ces XXXXXXXXXX. ... L’expression « créances irrécouvrables » n’est pas définie dans la Loi. ... La Note de service prévoit un « moment » où une créance est devenue irrécouvrable. ...

14 October 1998 Internal T.I. 9809347 F- TPS & TVQ- RESPONSABILITÉ D'ADMINISTRATEUR Unedited CRA Tags 40(2)g)(ii) 18(1)a) 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. ... Les trois administrateurs ont été contraints de payer, en vertu de l’article 24.0.1 de la Loi sur le ministère du revenu et du paragraphe 323(1) de la Loi sur la taxe d’accise, les taxes de vente du Québec (ci-après « TVQ ») et les taxes sur les produits et services (ci-après « TPS ») impayées par la société à la date de la faillite. ...

28 March 1990 Internal T.I. 74599 F- Recent Issues — OECD Working Party No. 6 Unedited CRA Tags n/a   March 28, 1990 Provincial & International Specialty Rulings Directorate Relations Division  H.K. ... A merger such as is described in paragraph 1 above may take place under the domestic laws of Canada as follows: (i)       ACo acquires the shares of BCo from Shareholder B and issues shares of ACo to Shareholder B; and (ii)       BCo is liquidated into ACo and, on such liquidation, all of the property of BCo is distributed to ACo and all of the liabilities of BCo are either discharged or   are assumed  by ACo. 3.      ... Assuming that Country Y is Canada and that the results of the merger are as described in paragraph 1 above, (i)       BCo  will be considered to have alienated the property of the p/e of BCo at its fair market value, (ii)       any income or gain realized  by BCo on such alienation of property will  be subject to tax  in Canada, (iii)       ACo will be considered to have acquired the property of  the p/e of BCo at its fair market value, (iv)       Shareholder B will be considered to have alienated his   shares of BCo for an amount equal  to the fair market value of the shares of ACo received in exchange therefor, (v)       if Shareholder B is not a resident of Canada, Shareholder B will generally not be taxable in Canada in respect of any gain realized by him on such alienation of his shares of BCo unless such shares of  BCo are taxable Canadian property of Shareholder B.       ...

19 June 1990 Internal T.I. 74779 F- Non-capital Losses & RRSP Contributions Unedited CRA Tags 3(a), 3(c), 146(1) earned income, 146(5)   June 19, 1990 THUNDER BAY DISTRICT OFFICE HEAD OFFICE Appeals Division Resource Industries   Section   Frank S. ... Christy (613) 957-9768 19(1) File No. 7-4779 SUBJECT:  Renounced Resource Expenses creating Non-Capital Losses & RRSP Contributions Resource Expense Deduction This is in response to your memorandum dated February 26, 1990, concerning the above-mentioned topics. ...

18 December 1990 Internal T.I. 9033187- Financement des dépenses de R & D par des sociétés de placement dans l'entreprise québécoise Unedited CRA Tags 37(1)(d), 127(11.1)(c), 12(1)(x), 53(2)(k), 40(2)(i) BUREAU DE DISTRICT DE QUÉBEC BUREAU PRINCIPAL   Direction des décisions   Robert Gagnon À l'attention de M. Jean Mercier (613) 957-8953 Section 199-1-1   7-903318 24(1) OBJET:  Financement de dépenses de recherche scientifique par des SPEQ La présente est en réponse à votre note de service du 20 novembre 1990 dans laquelle vous nous, demandez de déterminer l'impact fiscal pour les investisseurs dans une société de placement dans l'entreprise québécoise (ci-après "SPEQ") et pour une corporation effectuant de la recherche scientifique, découlant de la renonciation par cette dernière pour le bénéfice des investisseurs de crédits d'impôt du Québec pour la recherche scientifique. ...

Canco a constitué une société à responsabilité limitée sous l’autorité de la loi du Luxembourg (« Luxco1 ») à l’égard de laquelle elle a souscrit à XXXXXXXXXX actions pour XXXXXXXXXX$. 2. ... Canco a constitué par ailleurs une autre société à responsabilité limitée sous l’autorité de la loi du Luxembourg (« Luxco2 ») à l’égard de laquelle elle a souscrit à XXXXXXXXXX actions pour XXXXXXXXXX$. 4. ... La juste valeur marchande de cet apport en capital a été établie à XXXXXXXXXX $, portant le prix de base rajusté des actions de Luxco1 à XXXXXXXXXX $ en application de l’alinéa 53(1)c). 6. ...

Taxpayer's CEC Prior to After After Election Election Rollover 14(5)(A) $15,000 $15,000 $15,000 less: 14(5)(E) $ N/A $ N/A $22,500 14(5)(F) 1,000 1,000 1,000 CEC Balance $14,000 $14,000 $(8,500) *(no change) (see below) * However, the taxable capital gain realized on the CGD election ($7500) is added to a special account called the "exempt gains balance" (see Variable D below in 14(1)(a)(v) computation). Subsection 14(1) Computations 14(1)(a)(iv) Amount = $1,000 (to be included in income) (eg. lesser of: excess ($8,500) & Variable F ($1,000)) 14(1)(a)(v) Amount = $0 (to be included in income) (eg. ... Subsection 14(1) Computations 14(1)(a)(iv) Amount = $0 (eg. lesser of: excess ($8,500) & Variable F ($0)) 14(1)(a)(v) Amount = $8,500 (to be included in income) (eg. ...

Our Comments 95(2)(b) & 247(2) With respect to the first issue, we are of the view that paragraph 95(2)(b) applies in respect of the R&D Services provided to Canco, notwithstanding that these services have been rendered under terms and conditions aligned with the arm’s length principle applicable for purposes of subsection 247(2). ... Exceptions of 95(3)(b) & (d) Regarding the second issue mentioned above, although we haven’t reviewed the relevant legal documentation that governs the interaction of the parties, we are of the view that no exception in paragraphs 95(3)(b) or (d) applies to allow the R&D Services provided to Canco not to be considered “services” for the purposes of paragraph 95(2)(b). ... Concerning the scope of paragraph 95(3)(b), it has been our longstanding position that the phrase “services performed in connection with the (...) sale of goods” is limited to services that are directly related to the sales function (in this respect, see for example documents 9729770, 2002-0123755 and 2013-0497361I7). ...