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Sincerely, for Director International & Trusts 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 We note that an EIC is not fiscally transparent for Barbados tax purposes. ...

27 September 2011 Internal T.I. 2010-0389171I7- Reassessment of a Bankrupt Taxpayer Unedited CRA Tags s. 15(1), 152(1), 164(2), 227.1 ITA; s. 69.3 & 198 BIA Principal Issues: 1. ... Skulski Manager Insolvency and Administrative Law Section International & Trusts Division Income Tax Rulings Directorate c. c. ...

September 21, 2006 Lata Agarwal HEADQUARTERS International & Large Business Directorate A. ... Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

8 September 2011 Internal T.I. 2011-0402391I7- Insolvent Estate of a Deceased RRSP Annuitant Unedited CRA Tags 116(2), 146(8.8), 152(3), 159(2) & (3), 160.2(1), 207.1(1), 212(1)(l), and 248(1): def. of “legal representative” Principal Issues: What recourse is available to collect the tax attributable to an RRSP when the estate of the deceased annuitant is insolvent and the beneficiary under the RRSP resides outside of Canada? ... September 8, 2011 Winnipeg Tax Services Office HEADQUARTERS Taxpayer Services & Debt Management Income Tax Rulings Directorate Attention: Rick Charles, Manager Richard Aronoff Revenue Collections (613) 941-7239 2011-040239 Collection from a Non-Resident Beneficiary of an RRSP This is in response to the inquiry from Gail Barss concerning a situation where upon the death of the annuitant, the property in a registered retirement savings plan (“RRSP”) was distributed to a designated non-spousal beneficiary, who resides outside of Canada, and there is no money in the estate to pay the related income tax. ...

Ferrel, 99 DTC 5111 (CAF). [37] Je n'ai eu sous les yeux aucune preuve qui permettrait de savoir si Brunswick a ou non payé de l'impôt sur l'avantage de 7 000 $ qu'elle a reçu lorsque sa dette envers Eagle a été éteinte sans contrepartie. ... Les représentants de la Société font le commentaire suivant: (...), il est fort intéressant et révélateur de noter que l'auteur de l'opinion considère que même la partie des cotisations constituant une cotisation à une convention de retraite ne serait pas déductible en vertu de l'article 67de la Loi, et ce peu importe le quantum de cette partie. ...

November 24, 2005 TORONTO EAST TSO HEADQUARTERS Insurance Industry Specialist Services Income Tax Rulings Insurance Industry Specialist Directorate Alison Campbell Attention: Soon Yee 613-957-3496 2004-008257 CRL Inclusions- Due to Reinsurers & Reserves for Reinsurance Ceded to Unregistered Insurers This memorandum is in reply to your memorandum of June 21, 2004, wherein you requested that we consider the current validity of CRA's Reserve Liabilities listing dated October 23, 1991. ... We understand that the issue as to whether and insurer's amount for "Reserves for Reinsurance Ceded to Unregistered Insurers" and "Due to Reinsurers" are to be included in CRL, arose in the context of the audit of a particular Property & Casualty (P&C) insurer. ...

21 March 2005 Internal T.I. 2005-0113921I7- non-resident trust canadian beneficiary Principal Issues: taxabilty of amounts payable to Canadian beneficiaries of a Non-resident trust Position: amounts are taxable Reasons: ss.104(13) is applicable as benefiairies are "entitled" under the terms of the trust; also 250.1 is applicable to the foreign trust March 21, 2005 Vancouver Tax Services Office Lena Holloway V & E Division Attention: Nerissa Fu 2005-011392 South African Trust We are writing in response to your e-mails and telephone calls (Fu/Holloway) concerning the possible assessment of the Canadian resident beneficiaries of a South African trust where the trust had disposed of property and was eventually wound up. ... The beneficiaries of the Trust (both capital & income) were her XXXXXXXXXX children (all Canadian residents). ...

Le XXXXXXXXXX (une administratrice de OSBL) a prêté une somme de XXXXXXXXXX $, portant un taux d'intérêt de XXXXXXXXXX%, à OSBL. ... XXXXXXXXXX a fait un choix en vertu du paragraphe 50(1) et a demandé une PTPE pour un montant de XXXXXXXXXX $ dans sa déclaration de revenus de l'année d'imposition XXXXXXXXXX à l'égard de la créance. ...

" In addition to the above test, the expenses must meet the additional test imposed by the preamble to subsection 20(1) which is, "... there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may be regarded as applicable thereto... ... Eligible Capital Expenditure In order for an expense to be an eligible capital expenditure it must meet the definition contained in subsection 14(5) of the Act which states "... the portion of any outlay or expense made or incurred by the taxpayer, as a result of a transaction occurring after 1971, on account of capital for the purpose of gaining or producing income from the business, other than any such outlay or expense... ...

In this respect, La Forest, J. stated that: "... one must guard against ascribing an overly broad purpose to ss. 87 and 89. ... " La Forest, J. concluded that: "... Indians, when engaging in the cut and thrust of business dealings in the commercial mainstream are under no illusions that they can expect to compete from a position of privilege with respect to their fellow Canadians. ...