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Example #1 You propose to calculate the taxable benefit pursuant to section 80.4 of the Act for each of the two taxpayers as follows: (i)     (Prescribed Interest) + (Subsidy Interest)- (Total of Actual Interest Paid by Both Employer and Employee) = Total Taxable Benefit      11%  +  (1%  +  1%) -  12%  =  1% (ii)     The net taxable benefit is 1% for the two employees combined. ... Employer A contributes 1% and Employer B contributes 2%), the following calculations, in your view, will apply: (i)     (Prescribed Interest) +  (Subsidy Interest)- (Total of Actual Interest Paid by Both Employer and Employee) = Total Taxable Benefit        11%  +  (1%  +  2%) -  12%  =  2% (ii)     The net taxable benefit is 2% for the two employees combined. ... Example #2 Employee of Employer A Paragraph      80.4(1)(a):  11%      80.4(1)(b):  1%      80.4(1)(c):  12%      80.4(1)(d):  nil Then (a)  +  (b) -  (c) -  (d)  =  12% -  12%  =  nil Employee of Employer B Paragraph      80.4(1)(a):  11%      80.4(1)(b):  2%     80.4(1)(c):  12%      80.4(1)(d):  nil Then (a)  +  (b) -  (c) -  (d)  =  13% -  12%  =  1% Accordingly, the employee of Employer A is not assessed a taxable benefit while the employee of Employer 8 will be assessed a taxable benefit based on 1% provided the two employers are not related to each other. ...

Tevlin   957-2118 Attention: K. Warren Director 902488 SUBJECT:  Employee Share Purchase Plan Further to your telephone conversation of November 29, 1990, with Mr. ... Employee acquires 500 shares on September 1, 1990 @ $10/share pursuant to a public offering. ... Section 47- Adjusted cost base ("ACB") per share will be: 500 @ $10 $5000.     125 @ $.01         1.25         5001.15   -   625   = $8.002/share Employee sells on November 1/91 500 @ $13 - Proceeds $6500     ACB   4001     Gain $ 2499 Employee sells on January 1/92  125 @ $13 - Proceeds $1625     ACB (1000.25)     S.7(1.1)  Benefit (1248.75)     Loss ($624)       Benefit $1248.75 The result is that the treatment of the shares as identical properties for purposes of calculating the adjusted cost base causes an "early" realization of a capital gain of $999 ($2499 instead of $1500) in 1991 and a subsequent capital loss of $624 in 1992. ...

The relevant facts as we understand them are as follows: Facts 1.      2.      3.      4 ...      , 24(1) 5.      6.      7.      8.      9.         10.                      24(1) 11.      Taxpayer's Position 1. 2.      24(1)3. 4.      5.      Your Position                                                     1.                  24(1) 2.      3.      ...

LES FAITS 1.      2.     24(1) 3.      4.      5.     24(1) QUESTIONS Les questions soumises dans votre note de service peuvent se résumer comme suit: 24(1) 2.      ... 3.     Est-ce que la politique du bureau principal à l'effet que la nature des contrats de location n'est déterminée que dans les deux cas mentionnés ci-dessous est toujours valide: •     lorsque le bailleur et le preneur ne traitent pas à distance; •     lorsque la location ne constitue pas le genre d'affaires normales du bailleur? COMMENTAIRES 24(1) 2.     Par ailleurs, nous avons pris connaissance de vos commentaires concernant l'utilisation des PCGR pour déterminer la nature véritable des contrats de location.      23      Bien que les PCGR ont été considérés, il ne semble pas qu'ils seront déterminants, en soi, dans le prochain bulletin.  ...

•     Tenneco (87 DTC 5034)       "Technical meaning attributed to "processing" by expert testimony to be rejected in favour of ordinary, dictionary meaning of the word".       ... " •     McGraw Bill (80 DTC 6211)       "There is no dispute that books can be the subject of manufacture or processing.       ... The Queen (78 DTC 6168) où l'on disait ceci:      "Reference might be made to the dictum of Associate Chief Justice Noël, approved by the Court of Appel, (supra) where he said (DTC p. 6209]:      ... ...

X is an individual who owns all of its issued and outstanding shares. 2.      ... The year-end of Dco is March 31. 7.     There has been no change to the year-ends of Aco, Cco and Dco. 8.      ... X   Inter-Vivos trust     100%     100%non-voting A.Co   D.Co Mr.Y 60%   50%votingMrs.X   50%votingMr.Z 40%       100%       B.Co   C.Co     In our view, the "new rules" will apply and associate the four corporations in your example in 1989 because Bco was incorporated after February 10, 1988. ...

Les l.      2.     24(1) 3. 4. 5. 6.     24(1) Question 7.     Est-ce que la réserve permise en vertu de l'alinéa 20(1)m) de la Loi se limite aux montants inclus dans le revenu en vertu de l'alinéa 12(1)e) de la Loi? ... Sur cette question, on peut citer entre autres les arrêts suivants:           Johnson c. Try Ltd. [1946] 27 T.C. 167      Money must not be taken as being, so to speak, in hand until all the conditions to earn it have been fulfilled.           ...

Situation 1.      2.      3.      4.             24(1) 5.      6.      7.      ... In this regard, we would like to point out that (i)     subsection 248(10) of the Act contains an extended definition of the term "series of transactions orevents", and (ii)     it is our view that a preliminary transaction will form   part of a series of transactions referred to in subsection 248(10) of the Act if, at the time the         preliminary transaction is carried out, the taxpayer has  the intention to implement the subsequent transactions    constituting the series and the subsequent transactions   will be part of a series although at the time of the completion of preliminary transaction the taxpayer either had not determined all of the important elements   of the subsequent transactions including, possibly, the   identity of their taxpayers involved, or had lacked the   ability to implement the subsequent transactions. ...

I trust this information will be of assistance to you in preparing your response to XXXXXXXXXX Yours truly, Garth Turner c.c.      Elizabeth Carlton, (sent by fax at 952-7746)      Senior Policy Advisor Office of the Minister of Health      Jeanne Mance Building      21st Floor,      Tunney's Pasture      de l'Églantine Street      Ottawa, Ontario      K1A 0K9 ...

28 July 1989 Ministerial Letter 323618 F- Partition of Property Held in Undivided Ownership under Quebec Civial Law Unedited CRA Tags 98(2)      July 28th 1989      TO Review Committee                        FROM   Bilingual Services                                                       (Specialty)                                                           Sean Finn                                                           957-8953 Income Tax Rulings                               3-23618 SUBJECT:  Income Tax Ruling 24(1) Partition of Property held in undivided ownership under Quebec Civil Law Following the receipt of a Request for advance Income Tax Rulings in the above-mentioned matter, a memorandum was submitted to the Review Committee on May 19, 1989 dealing with the application of paragraph 54(c) of the Income Tax Act (Canada) (the "Act") to a partition of property between persons holding the property in undivided ownership. 24(1) In view of our stated position on this matter, it was decided at the meeting of the Review Committee of May 23rd 1989 that a legal opinion should be requested from the Legal Services Branch on the application of paragraph 54(c) of the Act to a partition of property between taxpayers holding property in undivided ownership under Quebec Civil Law, as well as in tenancy-in-common under the Common Law. ... RECOMMENDATION 21(1)(a) As stated in the memorandum to the Review Committee dated May 19, 1989, the taxpayer has requested the following rulings. 24(1) 21(1)(a) D.Bruffardfor the DirectorBilingual Services & ServicesIndustries DivisionRulings Directorate ...