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The taxpayer sells and manufactures XXXXXXXXXX. 2. The taxpayer’s products are sold throughout Canada in XXXXXXXXXX, which can be categorized as either independent dealers or “Temporary Co-Ownerships” (“TCO’s”). 3. ...

Gauthier 555 Mackenzie Avenue, 5th Floor, Office 5-209 343-548-9970 Ottawa, ON K1A 0L5 2020-086784 Canada Recovery Benefits and Indian Act Exemption This is in reply to your request for information on the taxability of Canada Recovery Benefits (“Recovery Benefits”) paid to an Indian, as that term is defined in section 2 of the Indian Act. ...

The fact that the draft amendments to subsection 5907(2.6) of the Regulations were passed on March 2, 1989 is an indication that the legislators thought they were relevant and necessary.  ...

Tel qu'énoncé au paragraphe 3 du bulletin IT-440R (voir par. 2 du IT-440 en vigueur jusqu'en 1989), un usufruit est un bien distinct du revenu qui en découle. ...

Faits 24(1) 24(1) 2.     Positions du contribuable 24(1) 3.   Vos positions 3.1 Camions-excavateurs Vous êtes d'avis que, malgré les conclusions de la Cour fédérale, section de la première instance dans l'affaire Armand Guay, le fait d'ajouter un excavateur ayant un coût d'au plus 7 000 $ ne fait pas en sorte qu'un camion devienne un élément d'actif de la catégorie 22. ...

In assessing the taxable portion of the benefit, it is our view that: (1)     the portion related to the attendance of a companion would be considered personal, (2)     the portion related to the second stage of the      24(1) Conference would be predominantly personal and, (3)     since the locations of the Conference are clearly outside the territorial scope of      24(1)    , some of the travel cost would reasonably attach to the personal element of the trip. ...

2. If yes, whether the cost of upgrading the deck materials to PVC, and the cost of various other materials used to modify the deck are reasonable eligible medical expenses for the purposes of the METC? ...

An individual professional athlete (“Taxpayer”) was a resident of the United States (“U.S.”) and a non-resident as defined under subsection 248(1) of the Income Tax Act (“Act”) when he signed a multi-year contract (“Contract”) with a Canadian sports team (“Team”) XXXXXXXXXX. 2. ...

The CRA generally uses the following approach to determine the provisions of the Act that are applicable to foreign business associations that do not exist in Canada: 1. determine the characteristics of the foreign business association under the relevant foreign commercial law and the terms of its organizational documents; 2. compare these characteristics and terms with the characteristics and terms of recognized categories of business associations under Canadian commercial law to determine the Canadian form of business association that is the closest to, or most appropriately matches, the particular foreign business association; and 3. apply to the business association the provisions of the Act that are applicable to its corresponding Canadian form of business association. ...

L'allocation doit être raisonnable; 2. Le travail accompli par l'employé sur le chantier particulier était de nature temporaire; 3. ...