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" NOS COMMENTAIRES La nouvelle disposition statutaire, qui permet a un contribuable de transférer au R.E.E.R. de son conjoint jusqu 6 000 $ de revenu périodique qu'il reçoit d'un Régime de pension agréé, est énoncée dans. le projet de loi C-52 (la réforme des pensions) déposé a la Chambre des communes le 11 décembre 1989. ...

D'après les décisions rendues dans les cas Olympia & York Developments Ltd. et Robert Bédard Auto Ltée, si le bailleur a renoncé au titre ou aux incidents normaux attachés au titre de la propriété en question, la transaction peut fort bien représenter la disposition d'un bien par une partie et l'acquisition d'un bien par l'autre partie. ...

It would follow that the assets in 1 and 2 above would be regarded as having " been used in an active business" for the purposes of subparagraph (c)(i)-'of the qsbc share definition and paragraph (a) of the sbc definition. ...

Yours truly, for Director Financial Industries Division Rulings Directorate Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'informationLANGIND E DOCNUM AC59503 REPLACES TYPEKEY R AUTHORDV LEGS AUTHOR DDELOR DESCKEY 5 RATEKEY 1 REFDATE 900228 ETADYEAR ETADSORT ADMINACC LEGS ACCESSLV LEGS99 SUBJECT Securities lending SECTION ITA-132(6)(b), 131(8)(b), 260(1) SECTION SECTION SECTION SECTION $$$$ 19(1) D.S. ...

Senecal to 24(1) (copy attached). 24(1) 23 Section Chief Resource Industries Section Bilingual Services & Resource Industries Division Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...

We note that the term "reserve" is defined in subsection 181(1) of the Act as "... the amount at the end of the year of all of the corporation's reserves, provisions and allowances... ...

The proceeds of the share issue are used by that corporation in its own operation to produce income from a business or property that will be subject to Part I tax in Canada, or are used by that corporation to loan to its Canadian subsidiary (IT-445 paragraphs 6 & 7) at less than a reasonable rate of interest (or at no interest), to be used in its operations to produce income from a business or property subject to Part I tax in Canada. 3. ...

Josee Vigeant, Ottawa District Office- Excise FILE # 5/920288 NOTES TO FILE GST transitional credits are included in income when received- see the 1991 fishermen tax guide p.8. ...

Ellis Enquiries & Office Examination Sydney District Office ...

The amount of a credit that is allocated to an employee is $ 24(1) The employer's contribution to the savings plan is immediately taxable to the employee. ...