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DAMAN Chief Finance, Insurance, & Leasing Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch ...

Cette disposition s'applique pour les dispositions de biens survenues après le 15 février 1984. 2 & 3. ...

Second sentence, typographical error in the spelling of the word " circumstance". 2. ...

Vance Sider Chief Foreign & Small Business Section Revenue Canada, Taxation 3rd Floor 88 Metcalfe Street Ottawa, Ontario KlA 0L8 Dear Mr. ...

& 3. L'alinéa 12(1)b) de la Loi stipule que toute somme recevable par un contribuable au titre de la vente de biens ou de la fourniture de services au cours de l'année, dans le cadre de l'exploitation de son entreprise, doit être incluse dans le calcul de son revenu tiré d'une entreprise. ...

En effet, l'alinéa 69(1)b) se lit comme suit: "... lorsqu'un contribuable a disposé d'un bien en faveur d'une personne avec laquelle il avait un lien de dépendance... ...

" While it is difficult to impugn this conclusion by reference to the provisions of Regulation 1200 it is obviously inconsistent with the legislative intent of the definition of oil and gas well equipment in regulation 1104 which includes "... equipment... to be used in a gas or oil field in the production therefrom of natural gas or crude oil... ...

Chief Financial Institutions Section Bilingual Services & Finance Division Corporate Rulings Directorate ...

Superannuation benefits & R.R.S.P. monthly payments Paragraph 1 of Article XVIII permits Canada to impose a tax on pension benefits arising in Canada and paid to a resident of Belgium. ...

The Technical Notes released by the Department of Finance in November of 1985 indicated that the provisions of former subsection 84(8) of the Act were "... repealed, as a consequence of the introduction of the new lifetime capital gain exemption, so that dividend treatment will apply. ...