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Elle serait contrôlée si plus de 50 % des actions émises de son capital-actions (comportant plein droit de vote en toutes circonstances) appartenaient à la corporation B, à des personnes avec lesquelles la corporation B a un lien de dépendance ou à la fois à la corporation B et à des personnes avec lesquelles la corporation B a un lien de dépendance. 000355 Selon les faits soumis, 33% des actions votantes de corporation C sont détenues par M. ...

It should also be noted that the exclusions in paragraphs (d) to (j) of Regulation addition to the requirement contained in paragraph 37(7)(c) that all or substantially all attributable to R & D. ...

Vos positions 3.1 Camions-excavateurs Vous êtes d'avis que, malgré les conclusions de la Cour fédérale, section de la première instance dans l'affaire Armand Guay, le fait d'ajouter un excavateur ayant un coût d'au plus 7 000 $ ne fait pas en sorte qu'un camion devienne un élément d'actif de la catégorie 22. ...

Conséquemment 1e remboursement pourra augmenter directement 1e revenu gagné ou réalisé par une inclusion dans le revenu selon l'alinéa 12(1)t) L.I.R. ou indirectement par une réduction des dépenses de A & D selon l'alinéa 37(l)e) L.I.R. ou de la déduction pour amortissement en raison que 1e coùt en capital d'un bien amortissable a été réduit en vertu du paragraphe 13(7.1) L.I.R. et de l'alinéa 13 (21) f) L.I.R. ...

However, in situations where security risks make it mandatory that the employee travel in a company- chauffeured vehicle, employees are not regarded as in receipt of a taxable benefit (IT-470R, par. 32);- Goods and Services Differential- Taxable (6(1)(b)), except for certain deemed residents (6(1)(b)(iii));- Hardship Allowance- Taxable (6(1)(a)), except for certain deemed residents (6(1)(b)(iii));- Relocation Allowance- if paid in a non-accountable manner, amounts in excess of $650 taxable (6(1)(b));- Reimbursement* of Moving Expenses- Not taxable where employee/family move to another establishment of the employer, or where employee/family move to accept employment with employer (IT-470R, par. 35). (* includes accountable advance) QUESTION #6 Are there any methods available that would allow an employee going on a foreign assignment the opportunity to defer compensation normally payable during the assignment until they return to Canada? ... Where an employee has become a non-resident of Canada while on foreign assignment his remuneration would only be taxable in Canada if it was in respect of services performed in Canada (ignoring the exceptional circumstances where paragraphs 115(2)(c) & (e) might apply). ...

The following definitions are set out by Sloan and Zurcher in A Dictionary of Economics (4th ed) (New York: Barnes & Noble, Inc., 1968, at p. 34) A registered bond is recorded in the name of the owner. ... John Wiley & Sons: New York, 1978, at p. 375: a bond that is entered on the books of the issuing company in the name of the owner. ...

The following definitions are set out by Sloan and Zurcher in A Dictionary of Economics (4th ed) (New York: Barnes & Noble, Inc., 1968, at p. 34) A registered bond is recorded in the name of the owner. ... John Wiley & Sons: New York, 1978, at p. 375 a bond that is entered on the books of the issuing company in the name of the owner. ...

Aucun limite a la duree d'une position a decouvert Il n'y a pas de limite quant a la duree d'une position a decouvert tant que le courtier du vendeur peut emprunter une quantite equivalente de titres vendus a decouvert et que le vendeur maintient une couverture suffisante dans son compte a decouvert. (...) 5. ... No limit on duration of a short position There is no limit on the duration of a short position as long as the seller's broker can borrow an equivalent quantity of securities sold short and the seller maintains sufficient coverage in his short selling account. (...) 5. ...

On page 5223 of the case, the court acknowledged that "... in the case of the purchase of a business as a going concern,... the expenditure (if it is not clearly for the purchase of stock in trade) is always a capital expenditure... ... These cases include Ross & Day, [[1976] C.T.C. 707] 76 DTC 6433 (FCA), Transport Direct Systems, [[1984] C.T.C. 2845] 84 DTC 1773 (TCC), Burnco Industries Ltd., [[1984] C.T.C. 337] 84 DTC 6348 (FCA), Harlequin Enterprises Limited, [[1977] C.T.C. 208] 77 DTC 5164 (FCA), and Amesbury Distributors Limited, [[1984] C.T.C. 667] 85 DTC 5076 (FCTD). ...

Il n'y a pas de limite quant à la durée d'une position à découvert tant que le courtier du vendeur peut emprunter une quantité équivalente de titres vendus à découvert et que le vendeur maintient une couverture suffisante dans son compte à découvert. [...] 5. ... No limit on duration of a short position There is no limit on the duration of a short position as long as the seller's broker can borrow an equivalent quantity of securities sold short and the seller maintains sufficient coverage in his short selling account. [...] 5. ...