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18 September 1995 External T.I. 9507235- LOAN OF MONEY-17(1) & GUARANTEE V. ... II.Legislation & jurisprudence (SEE A.C.Simmonds 89 DTC 707) 950723 XXXXXXXXXX G. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Question 4 – “Common share” What is a “common share” and what is not? ... Question 6 – “Publicly traded company” What is a “publicly traded company”? ... Question 7 – “Subsidiary” What constitutes a “subsidiary”? a. Is the standard based on voting control? ...

23 January 2023 External T.I. 2020-0842761E5- METC – Amounts paid for attendant care Unedited CRA Tags ITA: Subsection 118.2(2); 118.3(1); Paragraphs 118.2(2)(b), (b.1), (b.2), (c), (d), and (e); and 118.3(1)(c). ... Underhill January 23, 2023 Dear XXXXXXXXXX: Re: Medical Expense Tax Credit – remuneration paid for attendant care We are writing in response to your correspondence asking if an individual who resides in a retirement home may claim amounts paid as remuneration for attendant care (full or part-time), under various scenarios, as an eligible medical expense for the purposes of the medical expense tax credit (METC). ... In your submission, you referred to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return on the Canada Revenue Agency’s (CRA) website and Guide RC4065, Medical Expenses. ...

Income Inclusion – Overview Pursuant to the Act, a taxpayer, who is resident of Canada, is subject to income tax on all items of revenue received from all sources inside or outside of Canada. ... CCA – Overview A taxpayer may claim CCA only on property described in Schedule II of the Regulations that was acquired for the purpose of earning income. ... Specified Energy Property Rules – Overview The specified energy property rules contained in subsections 1100(24) to (29) of the Regulations limit the amount of CCA that may be claimed on property that is “specified energy property.” ...

9 January 2019 External T.I. 2018-0753891E5- METC – list of fertility related procedures Unedited CRA Tags ITA: 118.2, 118.2(2)(a), (n), and (o), and 118.2(2.2)) Principal Issues: Whether there is a list of fertility-related procedures that are considered to be eligible medical expenses for the purposes of the METC. ... Drugs – Paragraph 118.2(2)(n) Paragraph 118.2(2)(n) of the Act allows as an eligible medical expense amounts paid for drugs, medicaments or other preparations or substances if certain conditions are met. ... More information regarding subsection 118.2(2.2) is contained on CRA webpage Medical Expenses Tax credit (METC) – Reproductive Technologies. ...

17 January 2007 External T.I. 2005-0152601E5 F- Politique d'application RS & DE 1996-02 Unedited CRA Tags 37(1) 37(2) 127 REG 2900 Principales Questions: Quelle est la pertinence de la politique d'application 1996-02 de l'Agence du revenu du Canada en matière de RS & DE à la lumière des arrêts Canada c. ... Lorsque le projet est mené à l'extérieur du Canada, le contribuable n'a pas effectué de la RS & DE au Canada. ... Dans ce cas, le fait que les activités exécutées à l'extérieur du Canada soient ou non de la RS & DE n'a pas d'importance. ...

15 October 2012 External T.I. 2012-0458201E5- Ontario FIT / microFIT Programs CRA Tags ITR 1100(27) ITR 1100(26) ITR 1100(29) ITR 1100(24) ITR 1100(28) ITR 1100(25) Principal Issues: Are there exceptions to the restrictions on the "specified energy property" rules in subsection 1100(24) to (29)? ... Nichols October 15, 2012 Dear XXXXXXXXXX: RE: Ontario FIT / microFIT Programs This is in response to your email of August 3, 2012, wherein you requested clarification of the response to question 8 of the Frequently Asked Questions (“FAQ’S”) relating to the Ontario's FIT / microFit Programs section of the Canada Revenue Agency website. ... Manager Resources Section Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

22 September 1993 External T.I. 9304110- Revenu gagné ou protégé — Allocation du coût en capital Unedited CRA Tags 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 30: Les autorités fiscales ont énoncé par le passé le principe qu'il ne devait y avoir de création artificielle de revenu protégé en ne réclamant d'allocation du coût en capital par exemple. ...

23 December 1991 External T.I. 9134925 F- Deferred Salary Leave Plans — Leave Period Unedited CRA Tags 248(1) Salary deferral arrangement ITR 6801(a) 5-913492 Dear Sir: Re:  Deferred Salary Leave Plans  —  Leave Period This is in response to our telephone conversation(Baldwin/19(1))on December 11,1991 concerning paragraph 6801(a)(i)of the Income Tax Regulations. ...

31 July 1995 External T.I. 9518505- PUSH-DOWN ACCOUNTING & PART I.3 Unedited CRA Tags 181(3) 181(1) 181.2(3) 181.2(4) 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. ... Donell Attention: XXXXXXXXXX July 31, 1995 Dear Sir: Re: Large Corporation Tax & "Push-down accounting" This is in reply to your letter of July 14, 1995 in which you have asked us whether balance sheet values adjusted by the application of "push-down accounting" ("PDA") are relevant to the determination of large corporation tax under Part I.3 of the Income Tax Act (the "Act"). ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...