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If the corporation commences to carry on the business of SR&ED in its fiscal year ("Year B") following the taxation year during which it ceased to carry on its prior business ("Year A"), and all or substantially all of the corporation's revenue is derived from the prosecution of SR&ED in Year B, will the prosecution of SR&ED be considered to be a business of the corporation to which SR&ED is related in Year B. 2.      ... Where the taxpayer can show that all or substantially all (90% or more) of its revenue in the current year is from the prosecution of SR & ED, the prosecution of SR&ED would generally be considered to be a business of the taxpayer to which SR&ED is related. 2.      ...

Paragraph 110(1)(d) of the Act then allows a deduction in computing that employee's taxable income, in certain situations, of one-quarter of the stock option benefit included in calculating his income from employment. 2.      ... Middleton it was requested that our earlier position (see 1 and 2 above) be reconsidered to see if it was possible to interpret the law to achieve Finance's policy intent.  ...

Notre compréhension des faits énoncés dans votre note de service et les documents joints a celle-ci est la suivante. 1.      2.     24(1) 3.      4.      24(1) 5.      ... " b)     Selon l'alinéa 18(1)e) de la Loi, un montant au titre d'une provision, d'une éventualité ou d'un fonds d'amortissement n'est pas déductible dans le calcul du revenu d'un contribuable, sauf ce qui est expressément permis par la Partie 2 de la Loi. c)     Selon son contrat d'emploi  24(1)  d)     Au cours de votre vérification vous avez constaté que  24(1) e)     Le paragraphe 10 du bulletin d'interprétation IT-215R mentionne que des "salaires ou gratifications" à payer aux employés ne peuvent être fixés à la discrétion de l'employeur et ces employés ne doivent pas être tenus de remplir de conditions pour toucher ces gratifications. ...

Our understanding of the facts is as follows: 1 2            24(1) 3.      4.      5.      6. 7.     24(1) 8.      9.      10.      11.      ... Interpretation Bulletin IT-491 paragraph 2, states that where no use was made of the property during the year of disposition, the Department will look to the use made of the property in the previous year.  ...

18 March 1991 Ministerial Letter 903198 F- Registered Retirement Savings Plan Unedited CRA Tags 12.2(3), 56(1)(d), 60(a), 149.1(1) charitable organization Dear Sir: Re:  Registered Retirement Savings Plan ("RRSP") This is in reply to your letter of November 2, 1990 concerning the withdrawal of the entire amount in your RRSP upon your attaining the age of 71 years to purchase an annuity from a charitable organization. ... For example, if the individual lived to the age of 90, no annuity payments or portion thereof would be taxable even though by age 90, the individual would have received $120,000. 2.      ...

An allowance or reimbursement of the personal expenses of an officer or employee is a taxable benefit unless the amount is specifically exempted by legislation Reasons: ADM'S OFFICE (2) 97-00881M RETURN TO 15TH FLOOR, ALBION TOWER April 25, 1997 XXXXXXXXXX Dear XXXXXXXXXX: This is with reference to your comments of January 22, 1997, which were forwarded to our Minister, the Honourable Jane Stewart, in connection with a newspaper article entitled "Fed perqs illegal: MP. ...

DM'S OFFICE (2) 96-05792M ASSOCIATE DEPUTY MINISTER(1) ADM'S OFFICE(3) RETURN TO 15TH FLOOR, ALBION TOWER PENDING COPY XXXXXXXXXX Dear XXXXXXXXXX: Thank you for your letter of July 23, 1996, concerning the scientific research and experimental development (SR&ED) tax credits claimed by XXXXXXXXXX. ...

Raisons POUR POSITION ADOPTÉE: 971675, 963436 et 923154 ASSISTANT DEPUTY MINISTER'S OFFICE (2) ADM #972212 PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signé le 9 octobre 1997 XXXXXXXXXX Monsieur, La présente fait suite à votre fac-similé du 22 septembre 1997 concernant l'acceptation du gouvernement du Québec d'introduire des dispositions de retour exceptionnel dans le cadre du programme de départs volontaires applicables aux cadres des secteurs public et parapublic qui participent au Régime de retraite du personnel d'encadrement et au Régime de retraite de l'administration supérieure. ...

ADM’S OFFICE (2) PENDING RETURN TO IT RULINGS, 15TH FLOOR, ALBION TOWERS XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of October 31, 1997, regarding the concerns of your constituents, XXXXXXXXXX, with respect to the taxation of U.S. gambling winnings by the U.S. ...

ADM'S OFFICE (2) 97-1690D & RETURN TO 15TH FLOOR, ALBION TOWER 97-07553M February 10, 1998 XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of December 4, 1997, to Mr. ...