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12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS Unedited CRA Tags 111(8) 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. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Furthermore, it is questionable whether almost all of the Indians in the population served by XXXXXXXXXX must live on reserve, as XXXXXXXXXX employed " XXXXXXXXXX " January 16, 1996 Mr. ... In this respect, we note that the legal representative indicates that XXXXXXXXXX employed " XXXXXXXXXX " and that, consequently, it appears that XXXXXXXXXX of the workers were not Indians. Furthermore, section 15 of the Joint Venture agreement provides that " XXXXXXXXXX ", without restricting, in any way, the hiring to Indians living on reserves. ...

1 August 2013 Internal T.I. 2013-0484061I7- Alternative Minimum Tax- Health & Welfare Trusts CRA Tags 127.52(1) Principal Issues: Whether a HWT is permitted to deduct expenses in excess of gross trust income when determining adjusted taxable income for purposes of the AMT? ... August 1, 2013 Individual Returns Directorate Income Tax Rulings Directorate Assessment and Benefit Business and Employment Division Services Branch Tom Baltkois Attention: Ann Charron 2013-048406 Alternative Minimum Tax – Health & Welfare Trusts We are writing in response to your email dated March 27, 2013, in which you requested further clarification of the comments in our technical interpretation # 2004-009364, issued November 26, 2004. ...

Cette acquisition lui donne droit à un crédit d'impôt à l'investissement de 10%, soit XXXXXXXXXX $. ... L'impôt minimum s'élève à XXXXXXXXXX $ pour l'année 2003. ... Le montant calculé à l'alinéa 127(5)b) de la Loi (XXXXXXXXXX $) est moindre que le montant calculé à l'alinéa 127(5)a) de la Loi (XXXXXXXXXX $). ...

Position Adoptée: Oui Raisons: Nouvelles techniques N° 25, rubrique " Expectative raisonnable de profit ", les paragraphes 30 à 32 du Bulletin d'interprétation IT-120R6 et la définition de résidence principale à l'article 54. ... Pour ce faire, il a encouru une somme de XXXXXXXXXX $ qui a été capitalisée au coût de la maison. ... La vente de la maison a eu lieu en XXXXXXXXXX pour un montant de XXXXXXXXXX $ alors que le prix de base rajusté était de XXXXXXXXXX $. ...

2 October 2002 Internal T.I. 2002-0135807 F- Lumpsum Somme Forfaitaire Reg 102 / 103 Unedited CRA Tags 153(1) ITA 102(1) REG. 103(4) REG. ... La somme de 30 000 $ sera versée par tranches de 1 000 $ par semaine pour une période de 30 semaines de manière à ce que le paiement de cette somme n'occasionne pas de problèmes financiers à l'employeur. Votre question et vos observations Vous nous demandez si l'employeur doit retenir 5 % de chacun des paiements de 1 000 $, à savoir le taux qui s'applique lorsqu'un paiement est versé sous forme d'une somme forfaitaire qui ne dépasse pas 5 000 $, en vertu du sous-alinéa 103(4)a)(i) du Règlement, ou 15% de chaque tranche de 1 000 $ de la somme de 30 000 $, c'est-à-dire le taux qui s'applique lorsque le paiement versé sous forme d'une somme forfaitaire dépasse 15 000 $, en vertu du sous-alinéa 103(4)c)(i) du Règlement. ...

18 December 1990 Internal T.I. 9033187- Financement des dépenses de R & D par des sociétés de placement dans l'entreprise québécoise Unedited CRA Tags 37(1)(d), 127(11.1)(c), 12(1)(x), 53(2)(k), 40(2)(i) BUREAU DE DISTRICT DE QUÉBEC BUREAU PRINCIPAL   Direction des décisions   Robert Gagnon À l'attention de M. Jean Mercier (613) 957-8953 Section 199-1-1   7-903318 24(1) OBJET:  Financement de dépenses de recherche scientifique par des SPEQ La présente est en réponse à votre note de service du 20 novembre 1990 dans laquelle vous nous, demandez de déterminer l'impact fiscal pour les investisseurs dans une société de placement dans l'entreprise québécoise (ci-après "SPEQ") et pour une corporation effectuant de la recherche scientifique, découlant de la renonciation par cette dernière pour le bénéfice des investisseurs de crédits d'impôt du Québec pour la recherche scientifique. ...

14 August 2014 Internal T.I. 2013-0506691I7- Capital Losses- Health & Welfare Trusts CRA Tags 3(b) 127.52(1) 111(1.1)(a) Principal Issues: Whether a HWT is permitted to deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1? ... August 14, 2014 Taxpayer Services Directorate Income Tax Rulings Directorate Taxpayer Services and Debt Business and Employment Division Management Branch Tom Baltkois Attention: Yves Thivierge 2013-050669 Capital Losses – Health & Welfare Trusts We are writing in response to your email dated September 27, 2013, in which you requested clarification as to whether health and welfare trusts ("HWTs") are permitted to incur capital losses and deduct net capital losses when computing taxable income under Division C and/or adjusted taxable income under Division E.1 of the Income Tax Act (the "Act"). ...

8 November 2022 Internal T.I. 2022-0942701I7- RCMP cadet training – service buyback Unedited CRA Tags 5, 6, 147.1(11), 8501(2), 8503(3)(a)(i) Principal Issues: In the circumstances, is the period of cadet training completed by an RCMP cadet eligible service for purposes of subparagraph 8503(3)(a)(i) of the Regulations? ... November 8, 2022 HEADQUARTERS HEADQUARTERS Registered Plans Directorate Income Tax Rulings Directorate Irina Schnitzer Attention: Jeff Boxer 2022-094270 Re: Royal Canadian Mounted Police (“RCMP”) Cadet Training – Eligible Service We are writing in response to your email dated July 5, 2022, wherein you requested our views on whether the period of cadet training completed by an RCMP cadet constitutes eligible service for purposes of subparagraph 8503(3)(a)(i) of the Income Tax Regulations (the “Regulations”). ... (footnote 1) In addition, in Dhillon v The Queen, 2002 DTC 2083 (“ Dhillon ”) the Tax Court of Canada concluded that in the circumstances presented at trial there was an employee/employer relationship between the RCMP cadet and the RCMP during the period of cadet training. ...

7 November 1995 Internal T.I. 9528117- CAPITAL GAINS ELECTION & TRUSTS Unedited CRA Tags 110.6(19) 104(24) 104(13) 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. ... Where a trust is "non-discretionary" and the residual beneficiaries are required to share equally in the capital & income of the trust, is a special provision required in the trust indenture to make the 110.6(19) deemed capital gain payable to the beneficiaries? ... A preferred beneficiary election will be deemed to be filed on time where it is a direct result of and filed with a "valid late-filed capital gains election" (see page 8, item 9. of Verifications & Collections directive # ARD-95-02). ...