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1 November 1993 External T.I. 9317770- APFF — Acquisition de contrôle — Mandat — Lien dépendance — PCGR Unedited CRA Tags 256, 251, 249 ACQUISITION DE CONTROLE Richard S. ... Ce dernier vend ses actions à C. b)      La propriété de la Corporation X est détenue par un groupe de 25 employés-actionnaires, la participation de chacun variant entre 1 % et 15 %. Un des employés vend ses actions à 1)      un des autres employés-actionnaires, 2)      un nouvel employé-actionnaire. ...

7 October 1990 Income Tax Severed Letter- Technical amendments — draft legislation on July 13, 1990 — Clause 31(8) — trusts Unedited CRA Tags none Dear Sirs: Re: Clause 31(8) Technical Amendments- Income Tax Act Draft Legislation- July 13, 1990 This is in reply to your letter dated July 19, 1990 wherein you requested our confirmation of your understanding on the above subject matter in a situation where an arriving immigrant sets up a non- resident discretionary trust and funds the trust with a loan. ...

29 November 1991 Internal T.I. 912299 F- Ontario R & D Superallowance and the Quebec R & D Tax Credit Unedited CRA Tags 12(1)(x), 13(7.1), 37(1)(d) Dear Sirs: Re:  Ontario R & D Superallowance and the Quebec R & D Tax Credit This is in reply to your letter of August 13, 1991 concerning certain government allowances and credits provided by Ontario and Quebec. ... It is your understanding that any Ontario income tax savings resulting from "grossed up amounts" or "phantom deductions" provided by the Ontario Superallowance and OCCA are treated as follows for federal income tax purposes:-        will not be regarded as an inducement that must be included in income pursuant to paragraph 12(1)(x) of the Act;-         will not require a taxpayer to reduce its capital cost of depreciable property pursuant to subsection 13(7.1) of the Act;-         will not be regarded as government assistance and therefore will not reduce the amount that may be deducted under paragraph 37(1)(d) in respect of expenditures on scientific research and experimental development; and We confirm this understanding. Furthermore, it is your understanding that any payment of tax that is deemed to be made to Quebec as a result of the Quebec Research and Development Tax Credit provisions will receive one or more of the following treatments for federal income tax purposes:-         will be regarded as an inducement that must be included in computing the taxpayer's income pursuant to paragraph 12(1)(x) of the Act;-         will require a taxpayer to reduce its capital cost of depreciable property pursuant to subsection 13(7.1) of the Act;-         will be regarded as government assistance and therefore will reduce the amount that may be deducted under paragraph 37(1)(d) of the Act in respect of expenditures on scientific research and experimental development; and-         will reduce the amount of the capital cost to, or the qualified expenditure incurred by, a taxpayer for the purpose of computing the taxpayer's investment tax credit pursuant to subsection 127(11.1) of the Act. ...

8 November 1989 Ministerial Letter 73828 F- Integrated Sawmill & Pulpmill- M & P Deduction Unedited CRA Tags 5202, 125.1(1)   November 8, 1989 Carole Gouin-Toussaint Rulings Directorate Director Frank Gillman Bilingual Services & Resource Industries Division   7-3828 The Special Audits Division has requested that we withdraw one of our previous opinions which states that the "transportation activity of woodchips between the sawmill and the pulpmill which occurs within an integrated operation, be included as a qualified activity within the meaning of section 5202 of the Regulations so that the capital and labour costs of transporting the chips be included in the calculation of the M & P deduction. ... (ii)      receiving and storing of raw materials, (iii)     handling of goods in process... (b)      all other activities... directly in connection with manufacturing or processing... but does not include any of (d)      ... shipping... of finished goods, (e)      purchasing of raw materials... ...

Position Adoptée: Non / No Raisons: Application de la Loi. / Application of the Act. ... Commentaires généraux Voiture de tourisme La définition de l’expression « voiture de tourisme » est tributaire de la définition du terme « automobile », tous deux définis au paragraphe 248(1). ... La définition d’« automobile » au paragraphe 248(1) ne précise pas le moment où la condition exigeant qu’un bien soit « acquis principalement pour servir de taxi » doit être satisfaite. ...

Faits En XXXXXXXXXX, vous et votre conjointe avez acheté un terrain en copropriété sur le bord d'une rivière (« Terrain 1 »). ... D'après les faits, tous les critères sont remplis, sous réserve de la signification de « fonds de terre adjacent ». ... La version anglaise de la Loi traduit l'expression « terrain adjacent » par « immediately contiguous land ». ...

12 December 1991 Income Tax Severed Letter 912099A F- Income of Contractors — Purchase of Contracts — IT–92R2 Unedited CRA Tags 9(1)     5-912099 Dear Sirs: Re:  Purchase of Contracts We are writing in reply to your letter of July 22, 1991 in which you requested our comments with respect to IT-92R2 entitled `Income of Contractors'. ...

4 December 1989 Ministerial Letter 73828A F- Integrated Sawmill & Pulpmill Subsection 125.1(1)- M & P Deduction Unedited CRA Tags 125.1(1), 5202   December 4, 1989 E.H. ... In the Webster's New Collegiate Dictionary, "handling" is defined as follows:      "a process by which something is handled in a commercial transaction, especially the packaging and shipping of an abject or material (as to a consumer)... ... Conclusion 24(1) DirectorBilingual Services & ResourceIndustries DivisionRulings Directorate ...

8 November 1989 Income Tax Severed Letter AC73828- Integrated Sawmill & Pulpmill- M & P Deduction November 8, 1989 Carole Couin-Toussaint Rulings Directorate Director Frank Cillman Bilingual Services & Resource Industries Division 7-3828A Subject: Integrated Sawmill & Pulpmill- M & P Deduction The Special Audits Division has requested that we withdraw one of our previous opinions which states that "the transportation activity of woodchips between the sawmill and the pulpmill which occurs within an integrated operation, be included as a qualified activity within the meaning of section 5202 of the Regulations so that the capital and labour costs of transporting the chips be included in the calculation of the M & p deduction." Facts The facts which relate to that particular opinion are as follows: 24(1) The Law Subsection 125.1(1) of the Act which is the subsection authorizing the M & P deduction requires the calculation of a corporation's Canadian manufacturing and processing profits ("M & p profit") in order to determine its M & P deduction. Paragraph l25.l(3)(a) of the Act defines M & P profit by reference to rules prescribed by regulation i.e. section 5200 and following of the Income Tax Regulations ("Regulations"). ...

9 October 2009 Roundtable, 2009-0330081C6 F- Sens de " année " au paragraphe 74.5(2) Unedited CRA Tags 74.5(2) Principales Questions: Quel sens faut-il donner à l'expression " année donnée " au paragraphe 74.5(2) pour établir le montant des intérêts payables? ... Michel Lambert (613) 957-8968 October 9, 2009 2009-033008 ENDNOTES 1 AGENCE DU REVENU DU CANADA, interprétation technique 912556, " Meaning of Particuliar Year ", 21 octobre 1991. 2 AGENCE DU REVENU DU CANADA, interprétation technique 2008-0274221I7 (E), Meaning of " year " in 74.5(2), 16 avril 2008. 3 Al. 249(1)b) L.I.R. 4 CANADA REVENUE AGENCY, technical interpretation 912556, "Meaning of Particular Year", October 21, 1991. 5 CANADA REVENUE AGENCY, technical interpretation 2008-0274221I7 (E), Meaning of "year" in 74.5(2), April 16, 2008. 6 Par. 249(1)(b) of the ITA ...