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Vous demandez un redressement de l'avis de cotisation de votre épouse pour l'année d'imposition XXXXXXXXXX afin de réclamer un montant de XXXXXXXXXX $ à titre de frais médicaux, conformement à 1'alinéa 118.2(2)1.2) de la Loi de l'impôt sur le revenu. ...

Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.      ...

For example, Regulation 1104(2) of the Income Tax Act (the "Act"), in part reads, "Computer software includes systems software and a right or licence to use computer software" "Systems software means... and includes a right or licence to use systems software" Property not included as depreciable property is dealt with in Regulation 1102 which reads, in part, "(1) The classes of property described in this part and in Schedule II shall be deemed not to include property (a) the cost of which is deductible in computing the taxpayer's income;" It might be noted that the definition of systems software, "... right or licence to use systems software" does not place a time frame with respect to the duration of the right or licence. ... In dealing with whether a payment can be considered to be a current expense in the form of a monthly rental payment or whether the individual payments or total obligation should be treated as a depreciable property within the definition contained in Regulation 1104(2), as "... a right or licence to use systems software" having regard for the exclusion contained in Regulation 1102(1)(a) in respect of a current expense, for discussion purposes, let us assume that a user needs the use of computer software and has to make a choice between a guaranteed 5 year commitment or a month-to-month agreement. ...

Principales Questions: Déductibilité des intérêts sur un billet émis lors du rachat d'actions Position Adoptée: Non déductibles Raisons POUR POSITION ADOPTÉE: Pas de bien acquis en vue de tirer d'un bien ou d'une entreprise ADM'S OFFICE (2) YS # 94-00883M RETURN TO RULINGS, ROOM 303, MET. ...

March 8, 1996 Appeals Branch HEADQUARTERS Appeals & Referrals Division M. ...

Pertes personnelles Le montant de 2 500 $ reçu par les particuliers à titre d'aide financière pour leurs pertes personnelles (e.g. frais d'hébergement temporaire, frais de repas) n'est pas imposable. ...

With a view to assisting the Indian community, the Department developed the " Indian Act Exemption for Employment Income Guidelines", incorporating the various connecting factors, that describe the employment situations covered by the Indian Act. ...

Prepared by: Paul Fuoco & Bryan Dath February 1995 ...

Subsection 103(1.1) of the Act reallocates income or losses between the non-arm's length partners where the ratio is not reasonable having regard to the capital invested in, work performed by the members or other relevant factors. 24(1) 000167-     5- 24(1) C) In Summary 24(1) We trust these comments will be of assistance. for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch INCLUDED FOR CONTINUITY PURPOSES AND NOT INCLUDED IN COSTING 000168 ...

19 September 1989 Ministerial Letter 89M09068 F- GAAR Application to Transfer of Mining Business to Set Up a "Successored" Sale to a Subsidiary Unedited CRA Tags n/a   September 19, 1989 Mr. ...