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8 June 1990 Income Tax Severed Letter ACC9566- Adverse Decision — Federal Court–Trial Division Unedited CRA Tags none Appeals & Referrals Division Technical Publications Division Ms L.C. ...

7 June 1991 Income Tax Severed Letter- Acceptability of a Trust as a Health & Welfare Trust Unedited CRA Tags 6(1)(a), 15(1), 18(1)(a), 248(1) Subject: Draft Health & Welfare Trust This is in reply to your memorandum dated March 27, 1991 wherein you requested our comments as to the acceptability of the trust agreement as a Health & Welfare Trust. The following are our general comments and areas of concerns with respect to the draft Health & Welfare Trust agreement. HEALTH & WELFARE TRUSTS As stated in paragraph 6 of Interpretation Bulletin IT-85R2, to qualify for treatment as a health & welfare trust, (1) the funds of the trust cannot revert to the employer, (2) the employer's contributions to the fund must not exceed the amount required to provide the benefits, (3) the payments by the employer cannot be made on a voluntary or gratuitous basis, and (4) the trustee must act independently of the employer and the payments must be enforceable by the trustee should the employer decide not to make the payments required. ...

7 December 1993 Income Tax Severed Letter 9333340- PE & Employee-employer Relationship 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. ... DRAFT Tax Executive Institute December 7, 1993 Question No. 8 PERMANENT ESTABLISHMENT ISSUES — CROSS BORDER MANAGEMENT SERVICES With the increase in cross-border activity generally and the increasing integration of the Canadian and U.S. operations in particular, there is also increased sharing of human resources between the parent and subsidiary company. ... V & XV of the U.S. Convention and Art. 5 & 15 of OECD Model-Sections 115(1), 248(1) & 253 ...

Liverpool & London & and Globe has been followed by the Supreme Court of Canada in Anderson Logging and the Federal Court of Appeal in The Queen v. Marsh & McLennan Ltd., [[1983] C.T.C. 231] 83 D.T.C. 5180. 5. In Brown v. ... Canada Permanent- Significant Features • the taxpayer's share transactions were infrequent; • many of the shares had been acquired over a period of years by the taxpayer as part of the assets of smaller businesses which it purchased; • the shares were held for long periods of time, i.e. between 10 and 33 years; • all the shares earned dividends; • it was a blue chip stock portfolio; • the taxpayer took no outside market advice; • none of the shares were sold to meet depositors' claims; • shareholders' funds rather than borrowings were used to purchase the share portfolio; • the shares were sold to finance a program of expansion and because the taxpayer was caught in an interest rate squeeze. ...

18 July 1988 Income Tax Severed Letter 7-2092- [] DATE JUL 18 1988 TO H. Robinson E & OE Halifax D.O. FROM Specialty. Rulings Directorate K.B. ...

POSITION ADOPTÉE: 2000 $ pour chaque année rachetée et comprend chaque année auprès d'un ancien employeur même si l'employé ne rachète qu'une portion des années après dudit employeur. ... Chaque année antérieure à 1996 dont les services ont été rachetées en partie ou en totalité est limité à 2 000 $. Un montant supplémentaire de 1 500 $ est disponible pour chaque année antérieure à 1989 que le particulier n'a pas racheté en partie ou en totalité. ...

23 February 1989 Income Tax Severed Letter 5-7388- [Scientific Research and Experimental Development ("SR & ED")] Revenu Canada Taxation Head Office XXX R. Albert (613) 957-2098 FEB 23 1989 Dear Sirs: Re: Scientific Research and Experimental Development ("SR & ED") We are responding to your letter of January 5, 1989 wherein you requested a technical interpretation relating to SR & ED expenditures and corresponding investment tax credits ("I.T.C. ... Accordingly, these recent amendments to the Act effectively deny to limited partners any losses of a partnership resulting from SR & ED expenditures and any I.T.C. relating to SR & ED expenditures. ...

20 January 1989 Income Tax Severed Letter 7-3079 F-   JAN 20 1989 À BUREAU DE DISTRICT DE MONTRÉAL Rémi St-Louis Revue de la vérification DE BUREAU PRINCIPAL Section des services bilingues- spécialités G. ... "(...) si (...) la structure de l'entreprise du bénéficiaire est telle qu'elle absorbe le choc comme un incident normal auquel il faut s'attendre, et s'il semble que l'indemnité reçue n'est rien de plus qu'un remplacement des bénéfices ultérieurs abandonnés, l'indemnité reçue doit, dans la pratique, être traitée comme un revenu. ... Conséquemment nous n'ayons pas assez d'élément d'analyse pour vous confirer que le montant de XXXX $ reçu par XXXX constitue un revenu d'enterprise. 21. ...

10 July 1980 Income Tax Severed Letter 5-1027 F- [] Unedited CRA Tags 95(2)(a)(ii), Reg. 5907(11), 5907(11)a)(i) Dear Sirs: RE:     Taxable Surplus and Subparagraph 95(2)(a)(ii)of the Income Tax Act (the Act) This is in reply to your letter of December 11, 1970 requesting our views on the application of subparagraph 95(2)(a)(ii) of the Act. ...

5 February 1986 Income Tax Severed Letter 5-0023- [Annual Accrual & Deceased Taxpayer] R.A. Primeau (613) 993-7295 February 5, 1986 Dear XXXX Re: Annual Accrual & Deceased Taxpayer This is in reply to your letter of November 7, 1985 regarding comments made to you in our letter of October 31, 1985. ...