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Ruling

2002 Ruling 2002-0128383 - STRUCTURED SETTLEMENT

(a) The terms of the settlement in respect of damages for personal injury provide, among other matters, for payment to the Claimant of the following: i) the sum of $XXXXXXXXXX together with costs and disbursements in the sum of $ XXXXXXXXXX; ii) commencing XXXXXXXXXX, lifetime monthly payments of $XXXXXXXXXX increasing by XXXXXXXXXX% compounded annually, with a guarantee period of XXXXXXXXXX years. ...
Ruling

2002 Ruling 2002-0140793 - NON-PROFIT ORGANIZATION XXXXXXXXXX

XXXXXXXXXX 2002-014079 XXXXXXXXXX, 2002 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX (the "Club")- (Business # XXXXXXXXXX) This is in reply to your letter of XXXXXXXXXX, requesting an advance income tax ruling on behalf of the above-noted taxpayer. ...
Ruling

2002 Ruling 2001-0114683 - DSUS AS SECURITY FOR A LOAN

Yours truly, XXXXXXXXXX for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Ruling

2002 Ruling 2002-0158543 - RETIRING ALLOWANCE FROM FARM OPERATIONS

The Employee's compensation for the last 5 years has been as follows: 1997 $ XXXXXXXXXX 1998 XXXXXXXXXX 1999 XXXXXXXXXX 2000 XXXXXXXXXX 2001 XXXXXXXXXX The average wage that the Employee earned over these 5 years was $XXXXXXXXXX. ...
Ruling

1999 Ruling 992226A - MULTI-CLASS MUTUAL FUND

XXXXXXXXXX 1-992226 Attention: XXXXXXXXXX XXXXXXXXXX, 1999 Dear Sirs: Re: Supplemental Income Tax Ruling XXXXXXXXXX (Ruling # 990500) This is in reply to your letters of XXXXXXXXXX, wherein you requested certain amendments to the proposed transactions of advance income tax ruling 990500 dated XXXXXXXXXX, 1999 (the "Ruling"). ...
Ruling

1999 Ruling 9911403 - LOSS CONSOLIDATION

ACO will amend its articles of incorporation to create a class of preferred shares which will be redeemable at the option of the holder for their stated capital plus accrued and unpaid dividends; redeemable at the option of the issuer for their stated capital plus accrued and unpaid dividends; non-voting; cumulative at a rate equal to the interest paid on the ACO loan described below plus XXXXXXXXXX %; and have a stated capital equal to the issue price of $XXXXXXXXXX. 12. ...
Ruling

6 March 2000 Ruling 1999-0006730 - EMPLOYEE RELOCATIONS-TEI QUESTIONS

Tax Executive Institute 1999 Section 23 file # 1999-000673 Question XXVII: Employer Provision of Duplicate Housing Costs During an Employee Relocation We request that Revenue Canada consider the following situations involving duplicate housing costs reimbursed by the employer to the employee and comment on the taxability of the payments as well as the availability of a deduction for moving expenses by the employee under section 62. ...
Ruling

1999 Ruling 9930203 - LOSS CONSOLIDATION XXXXXXXXXX

ACO will use its available funds to make loans to CCO aggregating $XXXXXXXXXX, bearing interest at XXXXXXXXXX %. ...
Ruling

2000 Ruling 2000-0006283 - QLP SUPPLEMENTAL

Yours truly, XXXXXXXXXX for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...
Ruling

2000 Ruling 2000-0014633 - Transfer from 401(k) to IRA to RRSP

From XXXXXXXXXX, the Individual contributed XXXXXXXXXX % of his salary and wages to the Plan. ...

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