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25 July 2019 External T.I. 2018-0787011E5- Spousal support- legal expenses & lump-sum awards Unedited CRA Tags 18(1)(a); 56.1(4) Principal Issues: Whether legal expenses incurred in prior years to obtain spousal support would cease to be deductible if the outcome of the support claim in a subsequent year awards a lump sum payment to the individual. ... For the purposes of this letter, we are assuming that the individual in the hypothetical situation has a pre-existing right to spousal support, namely, by virtue of the Divorce Act (for married couples who have divorced or applied for a divorce) or a provincial family statute (for common-law partners – except in Quebec – and married couples who have separated without applying for a divorce). ...

Liverpool & London & and Globe has been followed by the Supreme Court of Canada in Anderson Logging and the Federal Court of Appeal in The Queen v. Marsh & McLennan Ltd., [[1983] C.T.C. 231] 83 D.T.C. 5180. 5. In Brown v. ... Canada Permanent- Significant Features • the taxpayer's share transactions were infrequent; • many of the shares had been acquired over a period of years by the taxpayer as part of the assets of smaller businesses which it purchased; • the shares were held for long periods of time, i.e. between 10 and 33 years; • all the shares earned dividends; • it was a blue chip stock portfolio; • the taxpayer took no outside market advice; • none of the shares were sold to meet depositors' claims; • shareholders' funds rather than borrowings were used to purchase the share portfolio; • the shares were sold to finance a program of expansion and because the taxpayer was caught in an interest rate squeeze. ...

14 December 1993 Internal T.I. 9327077- Contrat verbal — Question de faits Unedited CRA Tags n/a Le 14 décembre 1993 Bureau de district de Laval Bureau principal Section 442-1-1 Direction des décisions   (613) 957-8953 A l'attention de monsieur J.M. Bergeron   7-932707 XXXXXXXXXX La présente fait suite à votre note de service du 16 septembre 1993 et à nos conversations téléphoniques (Bergeron/Desparois) du 6 et 7 décembre 1993 demandant notre opinion relativement à un contrat verbal conclu entre XXXXXXXXXX Nous avons analysé l'ensemble des documents que vous nous avez fournis et nous sommes d'avis que le problème que vous avez soulevé est une question de faits qui relève du domaine de la vérification et ne requiert pas d'interprétation de la Loide l'impôt sur le revenu. ...

18 July 1988 Income Tax Severed Letter 7-2092- [] DATE JUL 18 1988 TO H. Robinson E & OE Halifax D.O. FROM Specialty. Rulings Directorate K.B. ...

POSITION ADOPTÉE: 2000 $ pour chaque année rachetée et comprend chaque année auprès d'un ancien employeur même si l'employé ne rachète qu'une portion des années après dudit employeur. ... Chaque année antérieure à 1996 dont les services ont été rachetées en partie ou en totalité est limité à 2 000 $. Un montant supplémentaire de 1 500 $ est disponible pour chaque année antérieure à 1989 que le particulier n'a pas racheté en partie ou en totalité. ...

6 February 2014 External T.I. 2013-0512191E5- Mining Activities and SR & ED CRA Tags 66.1(6) "Canadian Exploration Expense" 248(1) Scientific Research and Experimental Development Principal Issues: Can a corporation that has incurred CEE and flowed out these expenses to its flow-through shareholders also make a claim for SR & ED with respect to the same expenses? ... Reasons: The definition of SR & ED specifically excludes certain mining activities as qualifying for SR & ED. If expenditures undertaken in respect of such activities qualify as CEE then the expenses will not qualify as SR & ED due to the exclusion. ...

23 February 1989 Income Tax Severed Letter 5-7388- [Scientific Research and Experimental Development ("SR & ED")] Revenu Canada Taxation Head Office XXX R. Albert (613) 957-2098 FEB 23 1989 Dear Sirs: Re: Scientific Research and Experimental Development ("SR & ED") We are responding to your letter of January 5, 1989 wherein you requested a technical interpretation relating to SR & ED expenditures and corresponding investment tax credits ("I.T.C. ... Accordingly, these recent amendments to the Act effectively deny to limited partners any losses of a partnership resulting from SR & ED expenditures and any I.T.C. relating to SR & ED expenditures. ...

Opco crée Filiaco dont elle souscrit à 100% des actions pour une somme de 200 000 $. ... X détient dans le capital-actions de Opco pour 200 000 $ payés comptant. ... X s'effectuerait pour une contrepartie correspondant à la juste valeur marchande desdites actions au moment de la disposition, et que Opco serait une " société privée " au sens de la définition prévue au paragraphe 89(1) L.I.R. ...

8 February 2012 External T.I. 2011-0425411E5- Change in fiscal period & transitional reserve Unedited CRA Tags 34.2(1), 34.2(2), (4),(11), (12) Principal Issues: (1) Periods upon which ASPA is computed under paragraph (a) of the definition of ASPA. (2) Transitional reserve deduction under paragraph 34.2(11)(a) where a corporation has a change in fiscal periods. ... Our Comments ASPA, as defined under paragraph (a) of the ASPA definition in subsection 34.2(1), is determined by the formula [(A- B) × C/D]- (E + F). ...

21 May 2009 IFA Roundtable Q. 1, 2009-0321451C6- Meaning of beneficial owner in Article 10, 11 & 12 Unedited CRA Tags Article 10, 11 & 12 of Canada's Tax Conventions Principal Issues: 2009 IFA Conference Question #1- Beneficial Owner Position: See comments Reasons: See comments 2009 IFA Conference, May 21, 2009 Canada Revenue Agency Round Table Question 1- Beneficial Ownership Given the FCA decision in Prevost Car, what is the CRA's current view in regard to beneficial ownership as it relates to back-to-back dividends, interest and royalties? ...