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In the Particular Taxation Year, Bco earns investment income of approximately $ XXXXXXXXXX. 4. ... You describe that the amounts of Aco’s and Bco’s refundable Part I tax, Dividend Refund, Part IV tax and net Part I tax owing for the Particular Taxation Year (assuming that Aco and Bco file their income return (hereinafter “T2”) for the Particular Taxation Year within the time frame specified in subsection 129(1)) are as follows: Aco Bco Refundable Part I Tax $ XXXXXXXXXX $ XXXXXXXXXX Dividend Refund $ XXXXXXXXXX $ XXXXXXXXXX Part IV Tax Payable $ XXXXXXXXXX $ XXXXXXXXXX Net Part I Tax Owing $ XXXXXXXXXX $ XXXXXXXXXX However, Aco misses the filing deadline specified in the preamble of subsection 129(1) for its T2 for the Particular Taxation Year to obtain a Dividend Refund for that year. ... In our view, in the situation described above, the dividend-recipient corporation, Bco, would be liable to pay an approximate amount of Part I tax of $ XXXXXXXXXX (related to its taxable investment income of $ XXXXXXXXXX) and of Part IV tax of $ XXXXXXXXXX for the Particular Taxation Year, and, would be entitled to a Dividend Refund of $ XXXXXXXXXX for that year. ...

Position Adoptée: Il s'agit d'une allocation. / The amount would be an allowance. ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ... Ces reçus sont jugés nécessaires pour garantir que les dépenses personnelles admissibles qui sont remboursées sont correctement comptabilisées et que le système est équitable pour tous les Canadiens, malgré les coûts comptables supplémentaires qui peuvent s'ensuivre. » Par ailleurs, le terme « allocation » n'est pas défini dans la Loi. ...

Furthermore, it is questionable whether almost all of the Indians in the population served by XXXXXXXXXX must live on reserve, as XXXXXXXXXX employed " XXXXXXXXXX " January 16, 1996 Mr. ... In this respect, we note that the legal representative indicates that XXXXXXXXXX employed " XXXXXXXXXX " and that, consequently, it appears that XXXXXXXXXX of the workers were not Indians. Furthermore, section 15 of the Joint Venture agreement provides that " XXXXXXXXXX ", without restricting, in any way, the hiring to Indians living on reserves. ...

It would helpful if you could provide us with a copy of an Arts Grants "A" application. 2.      ... Dath Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      Client Assistance Directorate     Returns Processing Division     Technical Publications Division ...

27 November 1990 External T.I. 901435 F- Canadian Manufacturing & Processing Profits Unedited CRA Tags 5202, 2900 24(1) 901435   J.D. Brooks   (613) 957-2097 19(1) November 27, 1990 Dear Sirs: Re:  Canadian Manufacturing and Processing Profits This is in reply to your letter of June 18, 1990 in which you requested our opinion regarding the definition of "scientific research" as referred to in the definition of "qualified activities" in section 5202 of the Income Tax Regulations. ...

À moins d’indication contraire, toute référence à un article de loi ou à une de ses composantes dans le présent document constitue une référence à un article de la Loi de l’impôt sur le revenu (footnote 2) (ci-après la « Loi ») ou à une de ses composantes. ... Report des crédits inutilisés – ce type de CFM prévoit le report prospectif des crédits inutilisés sur une période maximale de 12 mois 2. Report des frais médicaux – ce type de CFM prévoit le report prospectif des frais médicaux admissibles non remboursés sur une période maximale de 12 mois 3. ...

18 December 1990 External T.I. 9028685 F- Mortgage Investment Corporation Investments — Meaning of "Residential Property" Unedited CRA Tags 130.1(6)(f) 24(1) 5-902868   A. Seidel   (613) 957-8960 19(1) December 18, 1990 Dear Sirs: This is in reply to your letter dated August 21, 1990 with respect to paragraph 130.1(6)(f) of the Income Tax Act (the "Act"). ...

However, we are prepared to offer the following general comments: The phrase described in the first paragraph above, in our opinion, would represent a situation where (i) the SR & ED is carried out by the taxpayer or (ii) where the SR & ED is contracted out by the taxpayer who maintains ownership rights to the SR & ED. ... Paragraph 37(7)(d) of the Act provides an inclusive definition of the term "SR & ED related to a business". It is our view that for SR & ED to be related to a business carried on by a taxpayer, it is necessary to have some interconnection or link between the taxpayer's business and the SR & ED expenditures. ...

1 August 2013 Internal T.I. 2013-0484061I7- Alternative Minimum Tax- Health & Welfare Trusts CRA Tags 127.52(1) Principal Issues: Whether a HWT is permitted to deduct expenses in excess of gross trust income when determining adjusted taxable income for purposes of the AMT? ... August 1, 2013 Individual Returns Directorate Income Tax Rulings Directorate Assessment and Benefit Business and Employment Division Services Branch Tom Baltkois Attention: Ann Charron 2013-048406 Alternative Minimum Tax – Health & Welfare Trusts We are writing in response to your email dated March 27, 2013, in which you requested further clarification of the comments in our technical interpretation # 2004-009364, issued November 26, 2004. ...

28 September 2006 External T.I. 2006-0197841E5 F- Shareholders agreement & 256(1.4) Unedited CRA Tags 256(1.4) Principal Issues: Whether subsection 256(1.4) applies because of a provision of a shareholder agreement? ... D possèdent chacun 25 % des actions ordinaires émises et en circulation du capital-actions de OPCO. 6. ... D et OPCO ont conclu une convention unanime entre actionnaires (" Convention ") au cours de l'année 2004, laquelle est toujours en vigueur. ...