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Reasons: See Rulings file # 971711, 951676, 930195, 961018, 910602 XXXXXXXXXX 982792 G. ...

We are assuming that under the terms and conditions of the Policy the Policyholder would be allocated an additional 25 notional units in this case (25 @ $8/unit= $200). ...

The reference in 73(3) to "... eligible capital property in respect of a business carried on in Canada by a taxpayer... ...

Yours truly, Kimberley Wharram Acting Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 For the present purposes, the word “primarily” means more than 50%. 2 C.R.C. c. 945, as amended. 3 R.S.C. 1985, c. 1 (5th suppl.) as amended. 4 The following property only qualifies for an inclusion in Class 43.1: (i) mid-efficiency, fully or partially fossil-fuelled cogeneration systems; (ii) electric vehicle charging stations set up to supply more than 10 kW but less than 90 kW of continuous power; and (iii) electrical energy storage equipment connected to one of the above systems and stand-alone electrical energy storage systems meeting particular efficiency requirements. 5 See paragraphs (b) and (e) of Class 43.1. 6 See paragraphs (a) to (c) of Class 43.1 of Schedule II of the Regulations. 7 See generally, Tenneco Canada Inc. v The Queen, 91 D.T.C. 5207 (F.C.A.) and more recently, Canada v. ...

La société a calculé que les coûts d'entretien seraient d'environ XXXXXXXXXX $. ...

Yours truly, for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

If you dispose of the units after you have established Canadian residency, you will be taxable on 75 % of your capital gain on the disposition, and in general, the capital gain would be the difference between the selling price of the properties and their fair market value at the time you immigrated to Canada. ...

In this regard, as the determination of fair market value is a question of fact, we refer to Question # 32 of the Revenue Canada Round Table held at the 1989 annual conference of the Canadian Tax Foundation concerning the valuation of government rights where we stated: "The Department has not established valuation guidelines...for... property created by licensing or quota arrangements by various levels of government. ...

Alternativement, l'alinéa 12(1)b) de la Loi pourrait être invoqué; tel que précisé au paragraphe 5 du bulletin d'interprétation IT-170R: " le Ministère est d'avis que, aux fins de l'impôt, il doit être tenu compte du prix de vente d'un bien vendu lorsque le vendeur a le droit absolu, mais pas nécessairement immédiat, d'être payé. ...

" Dans le Robert, dictionnaire alphabétique et analogique de la langue française, le mot "prestation" signifie: " législ. soc. ...