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8 August 1987 Ministerial Letter 73948 F- Paiements incitatifs et autres Unedited CRA Tags 20(1)(c), 12(1)(x), 20(1)(hh)   BUREAU DE DISTRICT            BUREAU PRINCIPAL DE ST- HUBERT                Section des services                               bilingues                                 Sean Finn                              (613) 957-8973 Attention:  Richard Lapointe, Chef de la Revue                                                       7-3948 24(1) Le présent mémoire est en réponse à la note de service de Monsieur R. ... ii)       Que signifie l'expression "Payable pour l'année" dans l'introduction de l'alinéa 20(1)c) de la Loi.  ... iv)       Dans le cas du contribuable, à quelle date ou pour quelle année fiscale doit-on lui accorder la dépense? ...

6 March 1990 Ministerial Letter 59538 F- RRSP Contribution Limits Unedited CRA Tags 146(5) 24(1) 24(1)   File No. 5-9538   A.B. ... (a)     Benefits are not vested in the member until 1992. (b)     Benefits vest immediately upon membership.       ... Benefits under the RPP accrue from March 1, 1990 and; (i)      vest immediately; or (ii)     vest on March 1, 1992.       ...

Real Estate Partnerships Unedited CRA Tags 212(1)(b)(viii), 245, 18(2), 18(3.1), 111(1)(e)(i) 24(1) 5-9258   O. Laurikainen   (613) 957-2129 Attention: August 30, 1990 Dear Sirs: Re:  Leverage Investments in U.S. ... The attributes of the investment vehicle you are contemplating are as follows: 1.      2.      3.     24(1) 4.       5.      ...

Tax Treatment Capital contribution           $100,000 Expected annuity payments to be received (per IT-111R: $4,000 x 20.8)  - 83,200   Charitable donation receipt received by taxpayer           $ 16,800 The individual would receive a current deduction (subject to the rules governing charitable donations in subsection 118.1(3) of the Act) of $16,800 and all future $4,000 annuity payments would not be taxable.  ... Tax Treatment Capital contribution           $83,200 Expected annuity payments to be Received (per IT-111R: $4,000 x 20.8)   83,200 Charitable donation receiptreceived by taxpayer           NIL In our view, the individual in this example has not made a "gift" for the purposes of section 118.1 of the Act as the amount of the capital contributed is equal to the total amount expected to be received as annuity payments under an immediate life annuity using the tables provided in IT-111R.  ... As well, no charitable donation receipt could be issued as no "gift" has been made for the purposes of section 118.1 of the Act. 3.      ...

Hillier, Director Directorate   R.C. O'Byrne   957-2126 J. Carkner       File No. 7-4718 Subject: Minister's Correspondence This is in reply to your memorandum of February 13, 1990 in which you asked for our views on two different situations concerning claims for the Overseas Employment Tax Credit ("OETC").  ... Situation 2 24(1) Our Comments 24(1) With this in mind you may wish to review the 1988 OETC claims made by these employees, This review could clarify: A)      the all or substantially all issue set out in 1) above; B)      whether the Canadian Parent or the U.S. Subsidiary is the employer; C)      whether the Canadian Parent and/or the U.S. ...

24 April 1992 Ministerial Letter 9203278 F- Advance Ruling/Barter Transactions Unedited CRA Tags 9(1), 3     F. Fontaine   957-2131 April 14, 1992 Minister/DM's Office                       Y.S. # 92-0859T/1938T Central Records 19(1)                          R     eturn to Rulings, Room 303, Met. ... At paragraph 15, the Circular lists the information to be included in an application for an advance ruling.       ...

Savage, 83 DTC 393 (C.S.C.)). b)     la récompense est attribuée pour couronner une oeuvre remarquable réalisée dans le domaine d'activité habituel du contribuable (alinéa 56(1)n) L.I.R.). c)     la récompense est reconnue par le public (règlement 7700 L.I.R.paru dans la gazette du Canada Partie II, vol. 123, No.21, 11/10/89; applicable aux années d'imposition 1983 et suivantes). d)     la récompense est décernée pour une oeuvre méritoire réalisée dans le domaine des arts, des sciences ou dans le cadre de services au public (règl. 7700 L.I.R.). e)     la récompense n'est pas reçue en échange de services rendus ou à rendre par le contribuable (règl. 7700 L.I.R.).       ... Toutefois  24(1)      En outre, une partie du personnel dont les services ont été retenus tel que le tuteur et les preneurs de notes, ne représente pas du personnel spécialisé.      En conséquence de ce qui précède 24(1)    b)     Frais de scolarité      Pour que des frais se qualifient à titre de frais de scolarité en vertu du paragraphe 118.5(1) L.I.R., ils doivent être payés à l'établissement d'enseignement afin que celui-ci fournisse les services nécessaires à la poursuite des études.       ...

Facts (from your file) 1)      2)      3)     24(1) 4)      5)      6)      Issue:  Can each trust obtain the $40,000 exemption referred to in subsection 127.53(1) or must it be shared per subsection 127.53(2) and (3). ...

X own all the outstanding share capital of Y Co. 3.     Since the date of acquisition, the Property has been rented to Y Co. 4.     Y Co. has continuously used the Property in its business of growing and selling nursery plants which consists of the following activities: i)     cultivation and growing of plants and shrubs for sale at the wholesale and retail level; ii)     purchase of potted plants and shrubs for resale at the wholesale or retail level; and iii)      sale of gardening supplies.       ... C.       Whether the property owned by Mr. and Mrs. X would qualify as a "qualified farm property" is dependent on Y Co. qualifying as a "corporation, a share of the capital stock of which is a share of the capital stock of a family corporation".       ...

Tax to be withheld per IC 76-12R4      24(1)     2.     Paragraph 1(a) 15% of pension Subject to Part XIII Tax     3.     Paragraph 1(b)     4.     Lessor or Least of the aboveTax withheld     a-       Footnote "f" of IC 76-12R4 indicates that the tax withheld may not exceed 15% of total pension payments. However, the applicable rate is 25% of the excess but subject to restrictions of paragraphs 1(a) and (b) of Article XVIII of the Convention. b-       Total pension amount includes only amounts subject to Part XIII tax. c-       In absence of a section 217 election, only amounts subject to Part XIII are included and tax cannot exceed 25% of pension in excess of $10,000. d-       17% X Total pensions received less exemption less $6000 personal exemptions X 1.47 (.17 X 24(1)- 10,000- 6000) 1.47. ...