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Since the amount received is included in income, it would not cause the plan to fall outside the guidelines in IT-529. 2 & 4. ...

To the extent that it relates to a past transaction you should contact the appropriate Tax Services Office ("TSO") of the Canada Customs & Revenue Agency (the "CCRA"). ...

Réponse de l'ADRC Selon le paragraphe 181.1(1) de la Loi, toute société est tenue de payer un impôt en vertu de la Partie I.3 de la Loi qui correspond à 0,225 % de l'excédent éventuel de son capital imposable utilisé au Canada pour une année d'imposition sur son abattement de capital pour l'année. ...

" You advised in your aforementioned letter: "... a number of meetings were held between industry representatives and representatives of the Department of Finance in order to broaden the transitional relief...Ultimately, it was agreed that one of the criteria would be that the production services limited partnership had begun incurring production expenses prior to September 18, 2001. ...

Our comments in # 1 above would have application to this situation. 5) Our position concerning arrangements whereby employees are able to select the type and level of coverage from a menu of available benefits (sometimes referred to as "cafeteria plans" or "flexible benefit programs") is discussed in Interpretation Bulletin IT-529, "Flexible Employee Benefit Programs". ...

The collection is effected by deeming a dividend to have been paid to the non-resident insurer that is subject to withholding tax at a rate of 25 % under Part XIII of the Act. ...

Section 6700 of the Regulations includes corporations registered under various provincial or territorial statutes as well as registered LSVCCs ("RLSVCCs "). ...

Lee Workman Manager Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

In two separate technical interpretations (see 9112095 and 9708635), the Income Tax Rulings & Interpretations Directorate of Revenue Canada opined that a partnership can be a party to a section 16.1 election as either a lessee or a lessor. ...

The prizes and awards (hereinafter referred to as "awards") for which you have requested our views are as follows: (1) Governor General's Literary Award (13) Governor General's Award in Visual & Media Arts (2) Canada-Japan Literary Award (14) Izaak Walton Killam Memorial Prize (3) Healey Willan Prize for Amateur Choirs (15) Canada Council Grand Prize for CBC Young Composers Competition (4) Canada Council for the Arts Molson Prize (16) Canada Council/CBC First Prize for CBC Young Performers Competition (5) Glenn Gould Prize (17) Virginia Parker Prize (6) Bell Canada Award in Video Art (18) Jean Marie Beaudet Award (7) John Hirsch Prize (19) Sylva Gelber Foundation Award (8) Petro-Canada Award for New Media (20) Robert Fleming Prize (9) Jules Léger Prize for New Chamber Music (21) Duke and Duchess of York Prize in Photography (10) Jacqueline Lemieux Prize (22) Joseph S. ...