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31 July 1995 External T.I. 9518505- PUSH-DOWN ACCOUNTING & PART I.3 Unedited CRA Tags 181(3) 181(1) 181.2(3) 181.2(4) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Donell Attention: XXXXXXXXXX July 31, 1995 Dear Sir: Re: Large Corporation Tax & "Push-down accounting" This is in reply to your letter of July 14, 1995 in which you have asked us whether balance sheet values adjusted by the application of "push-down accounting" ("PDA") are relevant to the determination of large corporation tax under Part I.3 of the Income Tax Act (the "Act"). ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

22 September 1993 External T.I. 9304080- Papillon — Rachat des actions privilégées Unedited CRA Tags 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 27 Revenu Canada permet-il qu'une corporation rachète des actions de son capital-actions en préparation de la transaction Papillon et verse à l'actionnaire de l'argent comptant lorsque les actions rachetées sont des actions privilégiées ayant une valeur de rachat fixe? ...

22 October 2013 External T.I. 2013-0492901E5- Motor vehicle- allowances & expenses CRA Tags 6(1)(b) 6(1)(a) 5(1) 6(1)(b)(x) 8(1)(h.1) 6(1)(e) 6(1)(k) Principal Issues: 1. ... Underhill October 22, 2013 Dear XXXXXXXXXX: Re: Motor vehicle allowances & expenses We are writing in response to your letter of June 10, 2013, concerning the tax consequences under the Income Tax Act ("Act") of an employer-provided motor vehicle. ... For clarification purposes, technical interpretation 9211550 provides that: * Where an employer has made a motor vehicle available to an employee, that is an automobile as defined in subsection 248(1) of the Act, a standby charge and operating benefit will arise under paragraphs 6(1)(e) and (k) of the Act for the personal use; * Where the amount paid by an employer to an employee is a reimbursement of the sublease charged by the employer, the payments between the employer and the employee will be ignored for the purpose of applying the standby charge. ...

7 February 1994 External T.I. 9334745- Société en commandite — retraits de fonds Unedited CRA Tags 80, 53(2)(c)(v), 40(3) XXXXXXXXXX 5-933474 A l'attention de XXXXXXXXXX Le 7 février 1994 Mesdames, Messieurs, Objet: Société en commandite — Retraits de fonds La présente est en réponse à votre lettre du 11 novembre 1993 dans laquelle vous demandez notre opinion concernant l'acquisition, par deux individus, de la totalité des participations d'une société en commandite. ... Veuillez agréer, Mesdames, Messieurs, l'expression de nos salutations distinguées. pour le Directeur intérimaire Division des industries manufacturières,   des sociétés et des fiducies Direction des décisions Direction générale des affaires  législatives et intergouvernementales ...

HEALTH & SAFETY ACT) Unedited CRA Tags 18(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: Is a fine imposed under the Occupational Health & Safety Act deductible in computing business or property income? ... Azzi December 19, 1995 Dear Sir: Re: Deductibility of Fines or Penalties This is in reply to your letter of October 10, 1995, wherein you request our views as to the deductibility of a fine imposed under the Occupational Health & Safety Act. ...

31 December 2015 External T.I. 2014-0556881E5- Bill C-43 – Calendar year for testamentary trusts CRA Tags 248(1) Principal Issues: Change in tax treatment of testamentary trusts arising from Bill C-43 may result in a deemed tax year end of December 31, 2015. ... King December 31, 2015 Dear XXXXXXXXXX: Re: Bill C-43 – Calendar year for testamentary trusts This is in reply to your email correspondence and our telephone conversations during which you asked if there is any transitional relief with respect to the legislative changes in Bill C-43 which require an existing testamentary trust, which will not be a graduated rate estate, to have a taxation year that coincides with the calendar year; commencing with a deemed taxation year of December 31, 2015. ...

26 July 2012 External T.I. 2011-0431681E5- Taxable Benefits – Recreational Facilities Unedited CRA Tags 6(1)(a) Principal Issues: 1. ... Baltkois July 26, 2012 Dear XXXXXXXXXX: Re: Taxable Benefits – Recreational Facilities We are writing in response to your fax dated December 8, 2011, in which you requested our comments as to whether an employee’s use of an employer provided in-house fitness centre would result in a taxable benefit. ...

18 March 2014 External T.I. 2013-0511191E5- Taxable Benefits – Weight Management Programs CRA Tags 6(1)(a) 6(1)(a)(iv) Principal Issues: Whether an employer-subsidized weight management program is a taxable employment benefit? ... Baltkois March 18, 2014 Dear XXXXXXXXXX: Re: Taxable benefits – weight management program We are writing in response to your correspondence dated November 1, 2013, wherein you requested our comments concerning whether a weight management program subsidized by an employer as part of an overall wellness initiative would result in a taxable benefit to participating employees. ...

26 May 2016 External T.I. 2016-0627441E5- Employment expenses – long-haul truck driver Unedited CRA Tags 8(2), 8(1)(g), 8(1)(h), 8(1)(h.1), 8(1)(i)(iii), 8(1)(j), 8(4), 8(10), 67.1(1), 67.1(5), 67.1(1.1), 230(1), 248(1) Principal Issues: Deductibility of expenses by a long-haul truck driver. ... Underhill May 26, 2016 Dear XXXXXXXXXX: Re: Employment expenses – long-haul truck driver We are writing in response to your letter dated December 29, 2015, concerning what expenses a long-haul truck driver may deduct from his or her employment income. ...

5 November 1998 External T.I. 9818445- JOINT TENANTS & TENANTS IN COMMON Unedited CRA Tags 70(5) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Reasons: The provision of subsection 70(5) will deemed the interest in the property to be disposed of at fair market value under both tenancy arrangements. 5-981844 XXXXXXXXXX Karen Power, CA (613) 957-8953 November 5, 1998 Dear XXXXXXXXXX: Re: Joint Tenancy & Tenants in Common We are writing in reply to your letter of June 8, 1998, concerning the taxation of property owned by yourself and your brother and sister. ...