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  —  "obligation" signifie une obligation, un effet, un billet, un mortgage, une hypothèque ou un acte de vente;" Le Manuel des corporations du Québec stipule qu'il n'existe aucune définition juridique de l'expression "obligation" et que généralement, cette expression est utilisée lorsque l'obligation de la compagnie est garantie par une hypothèque ou une sûreté grèvant la totalité ou une partie des biens de la compagnie.  ...

En effet, la souscription d'actions du trésor de SÉ 1 par Canco constitue un transfert de biens aux fins de l'application du paragraphe 17(2) L.I.R. et n'est pas un « prêt ou transfert de biens exclu» au sens du paragraphe 17(15) L.I.R. puisque, entre autres, au moment du transfert, Canco est liée à SÉ 1. ...

October 10, 2006 Jane Stalker HEADQUARTERS Coordinator, Natural Resources Income Tax Rulings Industry Specialist Services Directorate Technical Applications & Valuation Division Marc Edelson, LL.B. 112 Kent St., Room 1330 (613) 957-2123 Ottawa, Ontario K1A 0L5 2006-016905 Successor Pool Issues We are writing in reply to your memorandum of January 30, 2006, as subsequently amended on October 2, 2006, wherein you requested our views regarding various successor pool issues. ... More particularly, as an example subsection 66.7(5) reads: 66.7(5) "... where... a corporation (... ...

Monique Poirier International & Large Business Audit Section Montreal Tax Services Office 2008-028011 305 Rene-Levesque Boulevard West, 10th Floor S.E. ... For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Hope R. ...

In other words, the positions described in paragraphs 4 & 6 of IT-160R3 were intended to deal with friends and relatives. ... In this regard, you have stated "... the main activity of the heli-skiing is not for genuine business purposes, (i.e. personal) and although there may be some business purpose to the trip... ...

May 2, 2013 Audit Division- Estates and Trusts Headquarters VITSO – 1415 Vancouver Street, Income Tax Rulings Victoria, BC V8V 3W4 Directorate V. ... " With respect to expenses incurred related to the disposition of a capital property, please refer to our comments in the recent CRA document – 2012-045790. ...

16 July 2010 Internal T.I. 2010-0365121I7- NR Partner's F/X Gain on Repayment of Debt Unedited CRA Tags ITA: 39(2); 115(1)(a)(iii); 115(1)(b); Canada-Japan Treaty: Article 13, paragraphs 2 & 4 Principal Issues: Is a non-resident partner subject to tax in Canada on foreign exchange gains incurred by a partnership as a result of settling a foreign-currency denominated debt? ... XXXXXXXXXX held a XXXXXXXXXX % interest in XXXXXXXXXX. When XXXXXXXXXX repaid foreign-currency denominated debt pertaining to a business carried on by it in Canada, it made foreign exchange gains of $XXXXXXXXXX and $XXXXXXXXXX for the XXXXXXXXXX and XXXXXXXXXX taxation years respectively. ...

The taxpayer's lawyer maintains that XXXXXXXXXX % of the legal fees incurred by the taxpayer ($XXXXXXXXXX) were in respect of the taxpayer's attempt to establish his right to be reinstated to his former position and as such, should be deductible under paragraph 8(1)(b) of the Act. ... While no amount appears to have been awarded as general or specific damages in your situation, the taxpayer's lawyer maintains that approximately XXXXXXXXXX % of the legal fees incurred relates directly to establishing the taxpayer's right to be reinstated to his former XXXXXXXXXX and pay. ...

Ces bourses visent habituellement à permettre à l'étudiant de poursuivre des études de niveau post-secondaire ou supérieur, habituellement dans une université, un collège, un institut technique ou un établissement d'enseignement semblable. [...] Les bourses d'études et les bourses d'entretien aident habituellement l'étudiant à poursuivre ses études dans le but d'obtenir un grade universitaire, un diplôme ou un certificat. [...] ...

GESTCO a versé une prime de XXXXXXXXXX $ à la Compagnie pour l'acquisition du contrat de rente différée. ... Au cours de son année d'imposition se terminant le XXXXXXXXXX, GESTCO s'est imposé sur un montant de XXXXXXXXXX $, correspondant aux intérêts courus tels que présentés dans ses états financiers à cette date. 6. ...