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Technical Interpretation - Internal
17 June 1996 Internal T.I. 9618707 - RET. ALLOW., SALARY CONTINUATION
With regards to the withholding requirements, we would refer you to paragraph 14 of Interpretation Bulletin IT-337R2 wherein it states "..., a person paying a retiring allowance is required to report the amount paid on a form T4A supplementary and to withhold tax therefrom in such amount as is prescribed by Regulation. ...
Technical Interpretation - Internal
8 January 1997 Internal T.I. 9634777 - PUBLIC TRUSTEE FEES
., " made or incurred for the purpose of gaining or producing income from the business or property" paragraph 18(1)(a); "not an outlay... on account of capital" paragraph 18(1)(b); "reasonable in the circumstances" section 67. ...
Technical Interpretation - Internal
5 November 1996 Internal T.I. 9627917 - CONSEQUENTIAL REASSESSMENT OF STATUTE-BARRED RETURN
Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
6 November 1996 Internal T.I. 9632037 - CLERGY RESIDENCE DEDUCTION 8(1)(C) OF THE ACT
Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...
Technical Interpretation - Internal
4 November 1996 Internal T.I. 9630056 - refundable ITC and loss carryback
November 4, 1996 Verification, Enforcement and Policy & Legislation Compliance Research Branch Branch Tax Incentive Audit Section J.A. ...
Technical Interpretation - Internal
10 May 1993 Internal T.I. 9312927 F - Retirement Compensation Arrangement
10 May 1993 Internal T.I. 9312927 F- Retirement Compensation Arrangement Unedited CRA Tags 207.6(2), 248(1) Retirement compensation arrangement May 10, 1993 WINNIPEG TAXATION CENTRE HEAD OFFICE Employer Services Division Financial Industries Division Lynn Ingram, Section Head Adèle St-Amour (613) 952-1764 Attention: Carole Roy Retirement Compensation Arrangement ("RCA") This is in response to your referral of January 19, 1993, received from Source Deductions Division on March 4, 1993. ...
Technical Interpretation - Internal
1993 Internal T.I. 9328657 F - Successor Rules Re Partnership and Change of Control
1993 Internal T.I. 9328657 F- Successor Rules Re Partnership and Change of Control Unedited CRA Tags 66.7(10)(j), 96(1) October 7, 1993 Calgary District Office Resource Industries J. ...
Technical Interpretation - Internal
10 February 1994 Internal T.I. 9321867 F - Alimony and Maintenance
Szeszycki (613) 957-8953 Deductibility of a Lump Sum Payment This is in reply to your memorandum of July 26, 1993 and further to our telephone conversations (Szeszycki/White) of October 15 and November 1, 1993, in which you requested our opinion on the deductibility of a lump sum maintenance payment made by XXXXXXXXXX to his former spouse pursuant to an amended court order. ...
Technical Interpretation - Internal
5 May 1995 Internal T.I. 9512330 F - IMPOT DES GRANDES SOCIÉTÉS
Raisons POUR POSITION ADOPTÉE: Méthode non acceptée en vertu de 181(3) Table ronde CGA juin 1995 Question 17 Groupe est une société canadienne imposable qui a acquis dans le passé, les actions d'une société (ci-après "Filiale") pour environ 1 300 000 $. ...
Technical Interpretation - Internal
27 July 1995 Internal T.I. 9514966 - CAPITAL TAX - RESOURCE PROFITS
Cloutier 7-951496 Capital Tax- Resource Profits Calculation We are writing in response to your June 2, 1995 request for our opinion on whether producers in the Oil & Gas and Mining Industries should be required to allocate provincial capital tax between resource and non-resource activities and deduct the capital tax attributed to resource activity in determining resource profits as defined in Regulation 1204. ...