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Chiasson (613) 957-8953 Technical Advisor 7-942057 XXXXXXXXXX Partnership Losses & Attribution Rules This is in reply to your memorandum dated August 4, 1994 concerning the above named individuals in which you request our comments regarding the situation described below. ...

Les faits Un particulier reçoit un versement mensuel de la Commission de la Santé et Sécurité au travail du Québec (ci-après la CSST) en vertu du «Programme de stabilisation économique (PSE)» (ci-après « programme PSE»). ...

Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Principal Issues: request for a ruling on a "model plan" for a health spending account Position TAKEN:-won't rule on a model plan-a health care spending account will only qualify as a phsp if the expenses eligible for reimbursement are limited to medical expenses as defined in ss 118.2(2) (if this limitation is not specified tied to the Act, the list of qualifying expenses must be precise enough that a determination can be made-a health care spending account will only qualify as a phsp if it is a plan of insurance & involves a reasonable degree of risk Reasons FOR POSITION TAKEN:-the list of qualifying expenses was somewhat vague, i.e. durable medical equipment and drugs. ...

Les actions de catégorie A sont les seules actions émises et sont assimilables à des actions ordinaires. 4-Chaque action de catégorie A peut être échangée contre une action de catégorie C, au choix du détenteur. 5-Les actions de catégorie C sont votantes, non participantes, à dividende fixe annuel de 12 % sur la valeur d'émission lequel dividende est préférentiel et prioritaire à tout autre dividende. ...

Reasons FOR POSITION TAKEN: Paragraph 122.3(1)(b) requires that the individual perform "all or substantially all of the duties (90% or greater) of the individual's employment outside Canada in connection with a contract... with respect to " a qualified activity. ...

Szeszycki for Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Premier scénario Dans le premier scénario, la fiducie a trois bénéficiaires et elle détient toutes les actions votantes et participantes d'une société canadienne imposable qui exploite une entreprise active («Opco») et qui lui a versé un dividende imposable de 10 000 $. ...

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

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