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30 November 1993 Income Tax Severed Letter 931850A F- Application of 78(4) Unedited CRA Tags 78(4), 37(1), 127(5), 127.1(2)   Audit Programs Division Manufacturing Industries, J.P. ...

In the first sentence in the third paragraph in paragraph 43, after the words "XXXXXXXXXX ", delete "XXXXXXXXXX", and insert "XXXXXXXXXX" in its place. 19. ...

XXXXXXXXXX 2003-001988 XXXXXXXXXX, 2003 Dear XXXXXXXXXX: Re: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Supplementary Advance Income Tax Ruling This is in reply to your letter of XXXXXXXXXX and is supplemental to our advance income tax ruling # 2003-000724 dated XXXXXXXXXX, 2003 (the "Ruling"). ...

POSITION: No REASONS: The proposed Top-Up / Claw-Back payments do not impact on rulings given in 2003-000851 XXXXXXXXXX 2004-006755 XXXXXXXXXX, 2004 Re: Supplemental Income Tax Ruling Request XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX wherein you request a clarification to the advance income tax ruling (the “2003 Ruling”) issued by us for the above corporation on XXXXXXXXXX, 2003 (our document 2003-000851). ...

In the third bullet in paragraph 36, insert the following words between the words "that" and "during" in the fourth line: ", commencing on the earlier of the date of repayment of the Purchase Note described in paragraph 32 above or XXXXXXXXXX," Notwithstanding the above change, we confirm that the Ruling will continue to be binding on the Canada Customs and Revenue Agency in the manner described therein, provided the offering by the Offering Partnership of its Class A Units is completed on or before XXXXXXXXXX. ...

& 3. The position described in paragraph 27 of IT-470R (Consolidated) would not apply to gas allowances and rebates paid directly to employees. ...

Reasons: 1) We have never seen a plan that calls for the payment of total salary based on a percentage of profits being paid to an EPSP. 2) The formula under 144(1) states that the % of profits has to be paid to the EPSP; however, more flexibility with "out of profits" formula. 3) The provisions of section 144 allow the employer to restrict participation in an EPSP. ...

Yours sincerely, Bill McCloskey Assistant Deputy Minister Policy & Legislation Branch B. ...

Subsection 6(23) of the Act reads as follows: “Employer-provided housing subsidies — For greater certainty, an amount paid or the value of assistance provided by any person in respect of, in the course of or because of, an individual's office or employment in respect of the cost of, the financing of, the use of or the right to use, a residence is, for the purposes of this section, a benefit received by the individual because of the office or employment.” ...

La présomption prévue au paragraphe 15 du Bulletin est restreinte aux situations où l'employé ou le cadre transige sur des titres promus ou souscrits à forfait par son employeur: 15. (...) ...