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Consequently, the value of the DSUs before and after will be equal to $10,000 [1,000 x $10 = 1,111.11 x $9.00]. ...

En 2004, C, qui a contribué un montant initial de XXXXXXXXXX $ lors de l'achat de la propriété, a emménagé dans l'unité louée. ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

The scenario can be summarized as follows: Husband (H) & Wife (W) are living separate and apart as a result of a breakdown in their marriage. ...

Le terme "déclarant" est défini au paragraphe 233.3(1) de la Loi comme étant une entité canadienne déterminée pour une année d'imposition ou un exercice, lorsque le total des montants représentant chacun le coût indiqué, pour elle, de son bien étranger déterminé dépasse 100 000 $ à un moment de l'année ou de l'exercice, sauf celui où elle ne réside pas au Canada. ...

The answer is "no," as confirmed in paragraph 24 of IT-268R4, which states, in part: Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming.... ...

Yours truly, for Director Reorganizations and Resources Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

During a period of absence from a work location outside Canada, an employee may take vacation time, consult with the specified employer in Canada or perform duties of employment in Canada and still remain eligible for the OETC, provided that throughout the qualifying period substantially all of the employment duties, as referred to in ¶ 3, are performed outside Canada. ...

Section 808(2) of the Regulations defines a corporation's "qualified investment in property in Canada at the end of the year" to include: (g) an amount equal to the aggregate of the cost amount to the corporation at the end of the year of each debt (...) owing to it (i) in respect of any transaction by virtue of which an amount has been included in computing its income for the year or from a previous year from a business carried on in Canada; or (i) an amount equal to the allowable liquid assets of the corporation at the end of the year. ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...