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Toutes les Sociétés versent des honoraires professionnels (XXXXXXXXXX $ pour l'année d'imposition se terminant le XXXXXXXXXX) à la société XXXXXXXXXX (ci-après "XXXXXXXXXX"). ... Dans les faits, c'est l'employé de XXXXXXXXXX qui s'occupe de toutes les tâches administratives des Sociétés et chacune d'elles verse à XXXXXXXXXX des honoraires professionnels de XXXXXXXXXX $ par année. ...

Principal Issues: tax consequences arising from a purported transfer of a fishing license to a corporation Position: the right to fish is not transferable to corp (& if even if it were, the value of that right would be negligible) and any income earned pursuant to a fishing license is that of the license holder Reasons: the right to fish is not separate from the license but even if it could be transferred to a corporation, the value of the right would be negligible. ... However, as stated in paragraph 53 of Interpretation Bulletin IT-151R4 "Scientific Research & Experimental Development Expenditures", one of the conditions relating to qualified property is that the property must not have been acquired for use or lease or for any purpose whatever by any previous owner. ...

Le contribuable a soumis les détails suivants à l'égard de cet ajustement: XXXXXXXXXX (1) X XXXXXXXXXX$ (3) = XXXXXXXXXX$ XXXXXXXXXX (2) (1) Actions ordinaires substituées à des actions de XXXXXXXXXX (lorsque XXXXXXXXXX a transféré les actions de XXXXXXXXXX à XXXXXXXXXX). (2) Total des actions émises et payées. (3) Perte résultant de la vente des actions de XXXXXXXXXX à XXXXXXXXXX. 9. ... Cependant, comme seulement XXXXXXXXXX actions sur les XXXXXXXXXX actions détenues constituent des «actions substituées» aux actions sur lesquelles les dividendes exonérés ont été reçus aux fins de l’application du paragraphe 93(2) de la Loi et que le prix de base rajusté de ces XXXXXXXXXX actions pour XXXXXXXXXX se chiffre à XXXXXXXXXX $, il s’ensuit que ce dernier montant est le montant maximum de la perte subie par XXXXXXXXXX lors de la disposition des actions de XXXXXXXXXX qui peut être réduit par le dividende de XXXXXXXXXX $US reçu le XXXXXXXXXX. ...

Mme A recevra 75 000 $ en allocation de retraite de son employeur, un centre hospitalier, pour lequel elle a travaillé 17 ans. ... En outre, un montant supplémentaire de 1 500 $ est déductible en vertu de la disposition 60(j.1)(ii)(B) de la Loi pour chaque année antérieure à 1989 et pour laquelle les cotisations de l'employeur n'ont pas été dévolues au retraité. ...

Principal Issues: tax consequences arising from a purported transfer of a fishing license to a corporation Position: the right to fish is not transferable to corp (& if even if it were, the value of that right would be negligible) and any income earned pursuant to a fishing license is that of the license holder Reasons: the right to fish is not separate from the license but even if it could be transferred to a corporation, the value of the right would be negligible. ... However, as stated in paragraph 53 of Interpretation Bulletin IT-151R4 "Scientific Research & Experimental Development Expenditures", one of the conditions relating to qualified property is that the property must not have been acquired for use or lease or for any purpose whatever by any previous owner. ...

Le contribuable a soumis les détails suivants à l'égard de cet ajustement: XXXXXXXXXX (1) X XXXXXXXXXX$ (3) = XXXXXXXXXX$ XXXXXXXXXX (2) (1) Actions ordinaires substituées à des actions de XXXXXXXXXX (lorsque XXXXXXXXXX a transféré les actions de XXXXXXXXXX à XXXXXXXXXX). (2) Total des actions émises et payées. (3) Perte résultant de la vente des actions de XXXXXXXXXX à XXXXXXXXXX. 9. ... Cependant, comme seulement XXXXXXXXXX actions sur les XXXXXXXXXX actions détenues constituent des «actions substituées» aux actions sur lesquelles les dividendes exonérés ont été reçus aux fins de l’application du paragraphe 93(2) de la Loi et que le prix de base rajusté de ces XXXXXXXXXX actions pour XXXXXXXXXX se chiffre à XXXXXXXXXX $, il s’ensuit que ce dernier montant est le montant maximum de la perte subie par XXXXXXXXXX lors de la disposition des actions de XXXXXXXXXX qui peut être réduit par le dividende de XXXXXXXXXX $US reçu le XXXXXXXXXX. ...

La corporation avait compilé le coût de la main-d'oeuvre au cours de la construction ainsi que les factures des matériaux utilisés pour un total de 25 000 $. Le Ministère a appliqué le paragraphe 56(2) dans cette situation et la valeur de l'avantage imposé à l'actionnaire principal fut de 25 000 $, montant correspondant aux coûts encourus par la corporation sans tenir compte d'aucun profit que celle-ci aurait pu réaliser si la vente avait eu lieu à la J.V.M. ...

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. ...

Les faits sont brièvement comme suit: 1.Société-mère détient la totalité des actions ordinaires de Filiale. 2.Filiale emprunte de la banque un montant de XXXXXXXXXX $ (Prêt #1). 3.Filiale utilise ce montant pour racheter des actions pour un montant égal à leur capital versé et payer un dividende sur d'autres actions détenues par Société-mère. 4.Société-mère consent à Filiale un prêt à demande de XXXXXXXXXX $, portant intérêt (Prêt #2). ...

Conversion calculated in January of the calendar year following the end of fiscal year 4 in an amount equal to: number of units x greater of average book value of shares during the 12 months immediately prior to month in which units are converted and average daily closing price of shares (Plan does not specify but we assume the average closing price for fiscal year 4) Example: Assuming average daily closing price is greater than average book value, employee will be entitled in January of calendar year following end of fiscal year 4 to cash of $336.00 (420 units x $4.00 = $1680 x 20%) The balance of the units relating to the bonuses from fiscal years 1 through 4 will continue to be paid in each January following the end of fiscal years 5 through 8 at a rate of 20% of 420 units multiplied by the greater of the average book value and the closing price for the fiscal year or 12 months immediately preceding each such January. 5.Where an employee has not participated in consecutive fiscal years but is still an employee, 20% of the units to the employee's credit prior to non-participation are converted each January after the first fiscal year in which employee did not participate and in each January of the following four calendar years, provided that the conversion does not start until the fifth fiscal year following the fiscal year in which the employee was first designated to participate. 6.If the employee has fewer than 25 units at the end of the previous fiscal year, all units are converted and paid out in cash in the following January. 7.Retired employee may elect within two months of retirement to convert all or some of the units and to spread out the conversion over 5 successive calendar years starting after the fiscal year in which he retires, with a minimum 10% conversion in any one year. 8.Units of employee who dies are converted immediately to cash and paid to estate. 9.An employee who terminates employment loses all units. ... We have located a technical interpretation that was provided to XXXXXXXXXX (document # EC0285) with respect to a predecessor plan which seems to contain many if not all of the same terms and conditions of the current Plan. ...