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E9816275- CEDOE, EXPLORATION & DEVELOPMENT EXPENSES Unedited CRA Tags Rg 1204 CEDOE (d) 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. ... The total of Company X’s costs in respect of the gas is $800 ($100 + $300 + $400). Company X had purchased the gas from Company Y, and Y’s costs in respect of the gas were $600 ($450 + $50 + $100). ...

29 July 1998 External T.I. 9816275- CEDOE, EXPLORATION & DEVELOPMENT EXPENSES Unedited CRA Tags Rg 1204 CEDOE (d) 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. ... The total of Company X’s costs in respect of the gas is $800 ($100 + $300 + $400). Company X had purchased the gas from Company Y, and Y’s costs in respect of the gas were $600 ($450 + $50 + $100). ...

17 September 1993 External T.I. 9323300- Non-résidents — Revenu gagné au Canada Unedited CRA Tags 214(13)(c), ITR 802, 805   Question 36 Non-résidents — revenu gagné au Canada Lorsqu'un non-résident exploitant une entreprise au Canada reçoit des montants visés à la Partie XIII, il y a risque d'assujettissement aux impôts de la Parties I, XIII et XIV. ... Une des étapes de la méthodologie d'interprétation fondée sur la règle moderne développée prévoit entre autres que:      "Si, malgré que les termes soient clairs et non ambigus dans leur sens grammatical ordinaire, il existe des incohérences à l'intérieur même de la loi, ou entre celle-ci et des lois in part materia ou le droit en général, il faudra conférer aux termes un sens inhabituel qui fera disparaître les incohérences, à condition qu'ils puissent raisonnablement recevoir ce sens. ...

8 April 1992 Administrative Letter 920302A F- Whether Sale Redeems & Acquires Includes a Deemed Disposition Unedited CRA Tags ITR 230(2), ITR 230(3) April 8, 1992 W.S. Hume Business and General Director     Division Assessment of Returns Directorate Bill Guglich (613) 957-2102 920302 Subject: T5008 Security Transactions Reporting This is in reply to your memorandum of January 24, 1991 wherein you request our views whether Regulations 230(2) and (3) require the reporting of deemed dispositions.  ...

20 October 1989 External T.I. 80320 F- D & B Oilfield Contracting Ltd.- Adverse Decision Unedited CRA Tags n/a   October 20, 1989 E. ... Parnanzone   957-9232 Attn:  R.J. Angus   File No. 8-0320 RE:  D & B OILFIELD CONTRACTING LTD. ...

15 June 1993 Ministerial Letter 9315288 F- SR&ED & Manufacturing Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE Y.S. 93-2910T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... I enclose the following publications provided by the Department of Industry, Science and Technology and entitled:-     International Competitiveness of Canadian R & D Tax Incentives: An Update;-     Canada-U.S. ... In addition to the above, the following publication appears to relate to your field of interest and may be obtained directly from the publisher or your local public library:-     Relationships between R & D Productivity Growth in Canada and other Major Industrialized Countries by Pierre Mohnen, published by Renouf Publishing Co. ...

22 September 1993 External T.I. 9304045- Lien de dépendance — Annulation de mariage Unedited CRA Tags 55(2), 55(3)(a)   SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question # 23 SUJET: LIEN DE DÉPENDANCE — ANNULATION DE MARIAGE Les transactions entre personnes ayant un lien de dépendance sont exclues du champ d'application du paragraphe 55(2) de la Loi. ...

29 June 1989 Ruling 73913 F- Investment Tax Credits on SR & ED Expenditures Reimbursed by U.S. Parent Corporation Unedited CRA Tags 9, 12(1)(x), 37(1)(a)(ii), 127(5), 127(9) non-government assistance, 127(9) contract payment, 127(11.1), ITR 2902(e)(ii)     June 29, 1989 P. ... Turner   (613) 957-2094 N. Cervini   File No. 7-3913 Subject: 24(1) We are writing in reply to your memorandum of May 11, 1989, wherein you requested our comments related to Investment Tax Credits (ITC's) being claimed by 24(1)   on scientific research and experimental development (SR & ED) expenditures for which it was reimbursed by its U.S. parent corporation.  ...

Sauf indication contraire, tous les renvois législatifs sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... Savage (footnote 1), la Cour suprême du Canada a statué que l'alinéa 6(1)a) avait « un sens très large » et qu'il s'appliquait à toute « acquisition importante qui confère au contribuable un avantage économique ». ... Dans ces circonstances, nous sommes prêts à accepter que cet avantage soit traité de la même façon que celui sur les aires de stationnement sans places garanties, c'est-à-dire sur la base du « premier arrivé, premier servi ». ...

3 May 2010 Internal T.I. 2009-0338901I7- Adjusted Ontario SR & ED incentive balance Unedited CRA Tags TA 49(7) Principal Issues: Interpretation of TA 49(7). ... The amount of a corporation's adjusted Ontario SR&ED incentive balance is determined by the formula (M- N- P) / C. ... No ITCs expired in 2009 The variables of the formula would then be as follows: M = $110 Q = $110- $110 R = $50 N = nil (nil- $50) P = $40 The adjusted Ontario SR&ED incentive balance is equal to $70 ($110- $40). ...