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Snider, Section Chief DE Specialty Rulings Advanced Audit & Investigations Directorate Training Programs Section S. leung Centre for Career Development 957-2116 Attention: D. ...

VOTRE POSITION Selon vous, 24(1) Les raisons pour votre position sont les suivantes: a) Selon le dictionnaire de la. comptabilité (Fernand Sylvain) "contingent liability" signifie " dette pouvant se matérialiser en raison de circonstances actuelles ou passées à la condition qu'un événement futur donné survienne. ...

Dans de tels cas, si le revenu du particulier dépasse 50,850 $ en 1990, doit-on: calculer un remboursement de transferts sociaux en présumant que le supplément ou l'allocation ne sera pas remboursé directement à Santé et Bien-Etre Social Canada? ...

La définition de "matériel de transport admissible" à l'article 4601 du Règlement comprend: "c) les biens qui sont (i) un camion, un tracteur, une remorque (...) mais qui pour plus de précision, (E) n'ont pas principalement été acquis aux fins du transport, de la traction de marchandises, de la cueillette ou de la livraison de nature locale ou (ii) (...) ...

The issued common shares and voting special shares of Opco are owned in such a manner as to give the shareholder the following percentage of votes: Shareholder % of Vote Can-Res B 19.74 Holdco 49.35 Non-Resco 30.91 100.00 Can-Res B is an individual resident in Canada, Holdco is a taxable Canadian corporation and Non-Resco is a corporation resident in the United States. 3. ...

In this case, or in any situation where "... a document has been issued or a contract entered into purporting to create, to establish, to extinguish or to be in substitution for, a taxpayer's right... under a pension plan.. ...

(Paragraph 2) 3 & 4. In general we agree that, in the 1987 and prior taxation years, the full value of qualified cultural property, certified by the CCPERB to a designated institution or designated public authority, is deductible up to 100% of the donor's net income. ...

We also attach a copy of a memorandum dated August 4, 1989 from Current Amendments & Regulations Division ("Current Amendments") to Section 32 of Rulings Directorate, on paragraph 5 of IT-486R. ...

23 October 1989 Income Tax Severed Letter AC73632- Foreign Retirement Arrangement Date: October 93. 1989 TO: Assessing & Enquiries Directorate FROM: Financial Industries Division P. ...

XXXX is of the opposite view. 2) Your interpretation of the last sentence of paragraph 5 of Interpretation Bulletin 479R which reads in part "... which sells such investment from time to time. ...