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Middleton Chief 957-2127   901304   EACC9726 SUBJECT: Japanese Citizens Working and Living in Canada This is in reply to your memorandum of June 19, 1990 concerning the taxation of citizens of Japan who come to work in Canada and are present in this country for an extended period of time. ... An example of this tax reduction is as follows: Canadian Employment Income   $59,000 Interest Income from Canadian sources $1,100(A)   Less:  Expenses incurred to earn the Canadian interest income      100     1,000(B) Net Income      $60,000 Deductions in computing taxable income   10,000 Taxable Income   $50,000(C) Total Federal and Provincial Taxes Payable @ 40% Rate       C X 40%  =  $50,000 X 40%  =   $20,000(D) Taxes Payable relating to Canadian Interest Income       B/C X D  = $1,000/$50,000 X  $20,000  =   $     400(E) Limitation under paragraph 2 of Article 11 of the Convention         10%  X  A  =  10%  X  $1,100  =   $    110(F) Tax Reduction        E- F  =  $400 - $110  =   $    290(G) Note:  The tax reduction should be apportioned on a reasonable basis between the Federal and Provincial taxes payable. Revised Taxes Payable           D- G  =  $20,000 - $290  =                    $19,710 Please note that this approach produces the correct net income amount which is used for the purposes of calculating various tax credits. ...

Ainsi, au paragraphe 29 du Bulletin d'interprétation IT-143R2 du 10 août 1983, il est mentionné que:      29.  ... Défrichage ou nivellement de terrains      Le défrichage ou le nivellement de terrains comprend notamment l'enlèvement d'arbustes, d'arbres, de racines, de pierres, ainsi que le premier labourage destiné rendre la terre productive.       ... Dans la mesure où vous avez effectivement payé ces frais, vous pouvez      •  déduire une partie du paiement dans l'année où les frais ont été payés et      •  reporter le reste du paiement une année ultérieure.       ...

11 January 1990 Ministerial Correspondence 74594- Versions française du guide pensions et REER Unedited CRA Tags 146(8.3), 146(5.1)   January 11, 1990 DIVISION DES DEMANDES BUREAU PRINCIPAL DE RENSEIGNEMENTS ET DE Section des services L'AIDE AUX CONTRIBUABLES bilingues   Benoit Mandeville Att. ... Nous nous permettons de reproduire la section du guide qui semble causer un problème:      "Si vous payez des primes d'un REER en vertu duquel votre conjoint est le rentier, tout retrait de fonds de n'importe quel REER de votre conjoint effectué pendant l'année ou au cours des deux années suivantes peut avoir des conséquences fiscales pour vous. Le montant que vous avez versé au REER de votre conjoint en 1986, en 1987 et en 1988 qui était déductible pour n'importe quelle année doit être inclus dans votre revenu de 1988 si, en 1988,      •     un retrait est effectué de tout REER non venu à échéance de votre conjoint,       [...]  ...

Residents for the Right to Use Computer Software Unedited CRA Tags 212(1)(d) 24(1) 5-9744   G. Middleton   (613) 957-2127 Attention: 19(1) August 24, 1990 Dear Sirs: This is in reply to your letter of March 5, 1990 concerning Canadian withholding tax on payments made to the United States residents for the right to use computer software programs in Canada. Our understanding of the facts is as follows: 1.      2.      3.      24(1) 4. 5.      6.      ...

Partnership A's first fiscal period ends on December 31, Year 1. 3.       ... Partnership B's first fiscal period ends on October 31, year 2. 5.       ... You requested the following technical interpretations regarding the above described scenarios: A.       ...

B)        The same situation as in A) but the taxpayer does make a claim for an input tax credit. C)        The same situation as in B) but the GST return is filed on March 31, the last day of the fiscal period. 2         Would the answer in 1 change if the fiscal year end for income tax purposes was different from that used for GST purposes? ... The answer in 1. would not be different if the taxpayer's fiscal period for GST differed from the fiscal period for income tax purposes. 3.        ...

From the information submitted by you, we understand the situation to be as follows: 1.      2.      3.                           24(1) 4.      5.      6.                             24(1) In order for an individual to be eligible to claim the OETC, the individual is required to perform all or substantially all (9O%) the duties of his employment in one or more countries outside Canada in connection with a contract under which the specified employer carried on business in such country or countries with respect to the qualified activities set out in subparagraphs 122.3(1)(b)(i) and (ii) of the Act other than for the performance of services under a prescribed international development assistance program of the Government of Canada. ...

Harding   (613) 957-8953 April 18, 1990 Dear Sirs: This is in reply to your letter of March 21, 1990 wherein you requested our views on several questions relating to the following hypothetical situation:      A non-taxable employer has a 2% final average earnings pension plan.  ... Your questions and our replies to them are as follow: 1.     Are the payments under each option taxable to the retired employee in the year of receipt or at some earlier point?       ... Do the payments under each option qualify as a retiring allowance, thereby permitting the retired employee some RRSP rollover?       ...

In your letter, you outlined the following hypothetical situation:-      Three corporations (including Company X) enter into a "co- ownership" arrangement to construct an office building.-      Company X acquires an undivided 30% interest in the office building.-      The co-ownership arrangement is not a partnership but rather an unincorporated joint venture.-      A management company is formed by the three corporations to handle the operation of the building.  ... The office building is leased by the co-owners to the management company.-      Company X occupies 21% of the building's total rentable space.  ... Company X has an option to occupy a further 8% of the rentable space which is required to handle future growth in personnel.-      The two other co-owners are both in the principal business of leasing, rental, development, or sale of real property owned by them (i.e. they are principal business corporations as defined in the Act).-      One of the other two co-owners occupies one-third of the building's space.  ...

" 5.     Paragraph 1(c) of your memorandum should include, as eligible expenses, remuneration for a full-time attendant upon an eligible recipient. 6.      ... All normal expenses paid to an eligible establishment should qualify as eligible expenses.       ... Also, we feel that the wording of this paragraph does not highlight the specific conditions in each of the three paragraphs (118.2(2)(b), (d) and (e)) with respect to the handicaps covered:      118.2(2)(b):  severe and prolonged mental or physical impairment      118.2(2)(d):   lack of normal mental capacity requiring the assistance of others for personal needs and care;      118.2(2)(e):  physical or mental handicap requiring specifically provided equipment, facilities or personnel. ...