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19 February 1988 Income Tax Severed Letter 8-0141- Appeals & Referrals Division J. Yu Appeals & Referrals Division "Income or Profit Tax" This is in reply to your memorandum dated December 16, 1987 to Mr. ... The following are examples of the income tax consequences in situations where severance taxes are and are not borne by the royalty owner: I Severance Tax Borne by Royalty Owner (e.g., Texas) $110 Royalty Owner's Share of Production (gross royalty) $ 10 Severance Tax Borne by Royalty Owner $ 16.50 15% Withholding on gross royalty $ 16.50 Foreign Tax Credit $110-$10=$100 Subsection 9(1) royalty income II Severance Tax Not Borne by Royalty Owner $110-$10=100 Royalty Owner's Share or Production less severance tax (gross royalty) $15 15% Withholding on Gross Royalty $15 Foreign Tax Credit $100 Subsection 9(1) royalty income We hope our comments will assist you and we herewith enclose your Orange Appeal file. ...

12 December 1991 External T.I. 9124105 F- Spouses, More Than 1 for RRSP & RRIF Purposes Unedited CRA Tags 146.3(1.1), 146(1.1) 5-912410       Dear Sirs: Re:  Registered Retirement Income Funds ("RRIFs") This is in reply to your letter of August 27,1991 wherein you requested our opinion as to whether or not a person would be a spouse, as that term is defined in the Income Tax Act (the "Act") for the purposes of RRIFs, in a particular set of circumstances. ... Subsection 146.3(1.1) of the Act states:          "For the purposes of paragraphs (1)(b.1) and (f) and (2)(d), subparagraph (2)(f)(iv), subsection (6) and paragraph (14)(b), "spouse" has the meaning assigned by subsection 146(1.1)"; and 2.    Subsection 146(1.1)of the Act states: For the purposes of paragraphs (1)(a), (h) and (i.1) and (3)(b) and subsections (8.8), (8.91) and (16), "spouse" of an individual means a person of the opposite sex          (a)  who is married to the individual, or          (b)  who is cohabiting with the individual in a conjugal relationship and                (i) has so cohabited for a period of at  least one year, or               (ii) is a parent of a child of whom the individual is a parent"; and 3.   ...

3 December 2013 TEI Roundtable, 2013-0510851C6- 2013 TEI – Question 9: Tax residency certificates. ... TEI – CRA Liaison Meeting December 3, 2013 Question 9: Tax Residency Certificates When entering a competitive bidding process for contracts in foreign jurisdictions, Canadian businesses are frequently required to provide — on an urgent time frame — tax residency certificates to their customers.  ... Many Canadian companies experience commercial disadvantages with international competitors where they are required to explain to foreign customers — who are unfamiliar with tax legislation and Canadian administrative practice — how corporate residency certificates are obtained in a partnership setting. ...

/ Est-ce que le paiement d'une commission gagnée au cours d'une période antérieure affecte le test d'au moins 14 jours consécutifs sans rémunération dans la définition d'un employé admissible? ... / Est-ce qu'il y a une différence entre le concept de rémunération utilisée pour la définition d'un employé admissible et la rémunération admissible utilisée pour calculer la SSUC? Position: 1- Yes / Oui 2- No / Non 3- Yes / Oui Reasons: 1- Taxable benefits are remuneration and therefore, an employer must take these benefits into consideration for purposes of determining whether the 14 day remuneration condition is met. ...

31 October 1989 Administrative Letter F3316 F- SR & ED Expenditures Unedited CRA Tags 37(7)(c)(ii)   October 31, 1989 Mr. ... Burnett (957-2078)   File No. F-3316 Subparagraph 37(7)(c)(ii) of the Income Tax Act This is in response to the memorandum of September 26, 1989 prepared by D. ...

27 October 1993 External T.I. 9318195- Prets aux actionnaires — Société en nom collectif Unedited CRA Tags 15(2), 15(2.1), 251(1)(b)   5-931819 XXXXXXXXXX Carole Chouinard   (613) 957-8953 A l'attention de XXXXXXXXXX Le 27 octobre 1993 Mesdames, Messieurs, Objet: Prêts à une société en nom collectif La présente fait suite à votre lettre du 10 juin 1993 dans laquelle vous demandez notre opinion concernant les conséquences fiscales relatives à des prêts consentis par une corporation à une société en nom collectif. ...

Forco2 is owned XXXXXXXXXX % by Forco1 and XXXXXXXXXX % by Forco4. Forco2 is a non-resident in Canada, does not carry on business in Canada, and does not have a permanent establishment in Canada. ... The primary assets of Canco are: (i) a XXXXXXXXXX % interest in the Facilities, which includes cushion gas; (ii) a XXXXXXXXXX % interest in the PNG Rights; (iii) a XXXXXXXXXX % interest in the Storage Right; (iv) gas storage contracts; (v) XXXXXXXXXX; and (vi) cash and trade receivables. 12. ... These leasehold interests are held XXXXXXXXXX % for the benefit of Canco and XXXXXXXXXX % for the benefit of XXXXXXXXXX. ...

6 October 2017 APFF Financial Strategies and Instruments Roundtable Q. 16, 2017-0705181C6 F- Hedging & George Weston Limited Unedited CRA Tags 9, 40(1) Principal Issues: Whether the CRA intend to change its administrative position on hedging following the T.C.C. decision George Weston Limited? ... Certaines dispositions de la Loi de l’impôt sur le revenu (voir par exemple le paragraphe 13(5.3) L.I.R. et les dispositions de la Loi de l’impôt sur le revenu sur les opérations de requalification comprenant la définition de « contrat dérivé à terme » au paragraphe 248(1) et les alinéas 12(1)z.7), 20(1)xx), 53(1)s), 53(1)t), 53(2)w) et x)) peuvent avoir pour effet de changer la nature du gain ou de la perte attribuable à certains produits dérivés. ... Une définition de « produit dérivé admissible » est prévue au paragraphe 10.1(4) proposé de l’avis de motions de voies et moyens du 22 mars 2017. ...

22 October 1992 External T.I. 9227665 F- EBP — Wage Loss Replacement Plan and Health and Welfare Unedited CRA Tags 6(1)(f), 6(1)(g)   5-922766 24(1) D. Duff   (613) 957-8953 Attention:  19(1) October 22, 1992 Dear 19(1) This is in response to your letter of September 18, 1992, regarding the revised Sick Leave Trust Agreement ("Plan") of the School District and requesting our opinion as to the type of plan that it is.  ...

17 February 1992 External T.I. 9200145 F- Small Business Corp & QSBC Definition Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) Small business corporation.     920014 L. Holloway 24(1)     (613) 957-2104 Attention:  19(1) February 17, 1992 Dear Sirs: Re:  Technical Interpretation S. 248(1)- Small Business Corporation This is in reply to your request for a technical interpretation concerning the definition of a Small Business Corporation as defined in S.248(1) of the Income Tax Act in the following fact situation: Facts 24(1) 24(1) In particular you were inquiring whether we agreed with your interpretation that in this case, as the property is being used principally in an active business, then 100% of the fair market value of the real property (being $24(1)) is used in evaluating the "all or substantially all test" found in the definition of qualified small business corporation share. ...