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15 January 1993 Income Tax Severed Letter 9234212 F- Partnership & "Business Income" (HAA 4093-U5 Art 21) Unedited CRA Tags 212(1)(c), 210.2, Treaty U.S. ... You requested clarification of the following paragraph in our letter issued to you on October 19, 1992:      "Where the investment activities of the limited partnership constitute carrying on business, the charitable organization's share of business income therefrom would not be subject to paragraph 1 of Article XXI by virtue of paragraph 3 of that Article. ... It should be noted that the rate of withholding tax would be 15% regardless of the percentage ownership by the partnership of shares of the payer. 3.      ...

11 January 1994 External T.I. 9330175- Avantage imposable — employé-actionnaire Unedited CRA Tags 6(1)(a), 18(1) XXXXXXXXXX 5-933017 Le 11 janvier 1994 Mesdames, Messieurs, Objet: Avantage imposable pour un employé-actionnaire La présente est en réponse à votre lettre du 24 septembre 1993 par laquelle vous nous demandez notre opinion relativement à l'objet susmentionné. ... Vos questions 1.      Est-ce que les primes d'assurance payées par la compagnie à l'égard des deux (2) régimes individuels d'assurance-invalidité constituent un avantage non- imposable en vertu du sous-alinéa 6(1)a)(i) de la Loi de l'impôt sur le revenu (ci-après la "Loi")? 2.      Est-ce les primes d'assurance payées par la compagnie à l'égard du régime d'assurance collective contre la maladie ou les accidents ainsi qu'à l'égard des deux (2) régimes individuels d'assurance-invalidité sont déductibles pour la compagnie? ...

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. ...

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. ...

Your Questions 1.        Would the payments made by the Company to the Canadian researchers constitute "qualified expenditures" as defined in subsection 127(9) of the Act for the purpose of claiming investment tax credit? 2.        If the payments do constitute qualified expenditures, would the reimbursement by the U.S. parent be considered either a "contract payment" or "non-government assistance" as defined in subsection 127(9) of the Act? ... For the SR & ED to be related to a business of the taxpayer, there must be some connection or link between the taxpayer's business carried on at the time the expenditure is made and the SR & ED carried on.  ...

Le seuil de 90 jours qui est cité dans la définition de « conjoint de fait » au paragraphe 248(1) L.I.R., s'applique-t-il au paragraphe 74.5(3) L.I.R.? ... S'il est établi dans la situation donnée que les contribuables vivaient séparés l'un de l'autre en raison de l'échec de l'union de fait, qui, de l'auteur du transfert (« Cédant ») ou du bénéficiaire du transfert (« Cessionnaire »), devra s'imposer sur: a. les revenus de location du 1er juin 2012 au 14 août 2012? ...

Hypothèses communes aux trois situations données Un contribuable visé à l'alinéa 40(3.3)a) (le " Contribuable ") détiendrait un portefeuille d'actions émises par différentes sociétés publiques. ... Au 1er janvier 2001, le Contribuable détiendrait notamment 100 actions ordinaires de la société " Publico ", et ce depuis au moins trois mois. ... Perte réputée nulle = (le moindre de S, P et B) / S x L où S = le nombre d'actions disposées à ce moment 100 P = le nombre d'actions acquises durant la période décrite à l'alinéa 40(3.3)b) 50 B = le nombre d'actions restantes à la fin de cette période 50 L = la perte résultant de la disposition déterminée par ailleurs Et donc: Perte réputée nulle = 50 / 100 x L La moitié de la perte subie par le Contribuable considérée par l'ADRC comme étant réputée nulle aux termes de l'alinéa 40(3.4)a) serait réputée être sa perte résultant d'une disposition du bien effectuée immédiatement avant le premier en date des moments décrits aux alinéas 40(3.4)b)(i) à (v) qui serait postérieur à la disposition des 100 actions ordinaires de Publico. ...

24 November 1993 External T.I. 9331475- Surplus Pot Shares — Disposition Unedited CRA Tags 54 disposition     933147 XXXXXXXXXX M.P. Sarazin   (613) 957-2118 Attention: XXXXXXXXXX November 24, 1993 Dear Sirs: Re: Clause 54(c)(ii)(A) of the Income Tax Act (Canada)(the "Act") This is in reply to your letter dated October 26, 1993 wherein you requested our comments as to whether or not the elimination of a share's right to an automatic allocation of corporate profits would result in a disposition of such share under clause 54(c)(ii)(A) of the Act in the following situation. ...

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. ...

(notre soulignement) L'article 82(a) de la LSGÉE fait référence au Règlement sur la contribution réduite (C.S-4.1.1, r.1) (ci après le " Règlement CR "). ... Il est précisé que cette " subvention déterminée dans le cadre de ce processus est versée à la personne responsable suivant des modalités de paiement déterminées par le ministre ". ... Les articles 2085, 2098 et 2099 du Code civil du Québec (" CCQ ") définissent le " contrat de travail " et le " contrat d'entreprise " en ces termes: 2085. ...