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Chief Resource Industries Section Bilingual Services & Resource Industries Division ...

./2 000189- 2- Un contribuable pourrait (en vertu de l'alinéa 60i) et du paragraphe 146(5) de la Loi) déduire pour l'année 1991 une cotisation de 11 500 $ versée à un REER (qui n'est pas une cotisation visée aux sous-alinéas 146(5)a)(i) à (iv) de la Loi) en autant que son revenu gagné pour 1990 est suffisant et que le facteur d'équivalence du contribuable pour l'année 1990, le facteur d'équivalence pour services passés net du contribuable et le montant prescrit quant au contribuable pour l'année 1991, sont nuls. ...

Michel Weiss Accounting Services Branch Supply & Services Canada 12B1, Phase III Place du Portage Hull, Quebec K1A 0S5 APR 29 1988 Dear Mr. ...

"Designated lands" is defined in subsection 2(1) of the Indian Act to mean " a tract of land or any interest therein the legal title to which remains vested in Her Majesty and in which the band for whose use and benefit it was set apart as a reserve has, otherwise than absolutely, released or surrendered its rights or interests, whether before or after the coming into force of this definition". ...

D'après les décisions rendues dans les cas Olympia & York Developments Ltd c. ...

16 January 1987 Income Tax Severed Letter 7-1332- [Sharing of Canada Pension Plan Benefits Between Spouses] JAN 16 1987 SMALL BUSINESS & GENERAL DIVISION D.Y. ...

Le centre prend alors en charge la facture du repas de l'éducateur ou lui verse une allocation raisonnable (exemple 8 $) pour compenser sa dépense. ...

Guglich (613) 957-2102 Attention: XXXXXXXXXX April 28, 1993 Dear Sirs: Re: Cash & Term Deposits Used Principally in an Active Business This is in reply to your letter of December 24, 1992 in which you requested our opinion whether accumulated cash which is invested in term deposits to acquire land and a building to house the company's manufacturing operations would be considered to be "assets used principally in an active business" for purposes of the definition of qualifying small business corporation share in subsection 110.6(1) of the Income Tax Act. ...

Director Bilingual Services & Resource Industries Division Rulings Directorate 000272 ...

Our Views: Our position remains as stated in answer to question 18 of the Thirty-Seventh Canadian Tax Foundation Conference, 1985 Revenue Canada Round Table Questions & Answers (a copy is enclosed for your convenience). ...