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The eligible exploration expenses comprise Actual CEE incurred $ 97,000 Operator allowance $97,000 x 3%, say 3,000 $100,000 YOUR QUESTIONS You have asked: 1. ...

Ken & Ray's Collins Bay Supermarket Ltd., [[1975] C.T.C. 504] 75 DTC 5346 (FCTD). ...

28 June 1990 Income Tax Severed Letter ACC9596- Stock Bonus Plan Unedited CRA Tags 7 June 28, 1990 APPEALS BRANCH RULINGS DIRECTORATE Appeals & Referrals Division Financial Industries Division W.C. ...

This would have been particularly difficult in view of the fact that many of the otherXXX % of the shares were held by persons who were, by XXX representative's own admission, close associates of XXX while the remainder of the shares were widely-held by more than 200 shareholders. ...

Our rationale for the above conclusion is based on the Wardean Drilling Limited case (1969 CTC 265) wherein Cattanach, J. stated at 271: "... it is my opinion that a purchaser has acquired assets... when title has passed, assuming that the assets exist at that tine, or when the purchaser has all the incidents of title, such as possession, use, risk, although legal title may remain in the vendor as security for the purchase price... ...

Version anglaise: "... or issued between November 17, 1978 and December 31, 1979 under aun agreement made before November 17, 1978". d) Question numéro 15 sur les points à l'étude Page F/TL/24/5/8. ...

Chief Financing & Leasing Section Financial Industries Division ...

Our Comments The fact that the special shares were issued for nominal consideration and have an aggregate redemption value of $ 199,665 does not mean that subsection 110.6(9) does not apply. ...

. $6,200,000.00 $6,200,000.00 Real Estate (Land & Buildings) 375,000.00 1,200,000.00 Goodwill_____________ 1,300,000.00 TOTAL $6,575,000.00 $8,700,000.00 Liabilities 4,100,000.00 4,100,000.00 Retained Earnings/Net Value $2,475,000.00 $4,600,000.00 SHARE CAPITAL: Parent (A) 5 Common Shares $500.00 $100,000.00 (paid-up capital) 2000 non-voting 200,000.00 200,000.00 Preferred Shares (paid-up capital) Holdco 215 Common Shares 21,500.00 4,300,000.00 Outline of the Proposed Transactions 6. ...

Nous aurions toutefois apprécié que l'exposé de ces faits nous eût été présenté en même temps que votre demande d'opinion. 24(1) DISCUSSION ET OPINION Nous sommes d'avis que la position administrative que le ministère doit retenir dans le présent cas doit s'appuyer sur les dispositions de la Loi applicables lors du décès d'un contribuable, lesquelles reposent sur les faits et les documents traduisant les dernières volontés du contribuable. 23 D'autre part, comme le mentionne Me Madeleine Cantin Cumyn dans son ouvrage intitulé, Les droits des bénéficiaires d'un usufruit, d'une substitution et d'une fiducie, (Wilson & Lafleur Ltée, 1980. 32, 98) "la recherche de l'intention du testateur constitue une règle primordiale d'interprétation des dispositions testamentaires obscures.... ...