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3 May 2010 Internal T.I. 2009-0338901I7- Adjusted Ontario SR & ED incentive balance Unedited CRA Tags TA 49(7) Principal Issues: Interpretation of TA 49(7). ... The amount of a corporation's adjusted Ontario SR&ED incentive balance is determined by the formula (M- N- P) / C. ... No ITCs expired in 2009 The variables of the formula would then be as follows: M = $110 Q = $110- $110 R = $50 N = nil (nil- $50) P = $40 The adjusted Ontario SR&ED incentive balance is equal to $70 ($110- $40). ...

19 June 1990 Internal T.I. 74779 F- Non-capital Losses & RRSP Contributions Unedited CRA Tags 3(a), 3(c), 146(1) earned income, 146(5)   June 19, 1990 THUNDER BAY DISTRICT OFFICE HEAD OFFICE Appeals Division Resource Industries   Section   Frank S. ... Christy (613) 957-9768 19(1) File No. 7-4779 SUBJECT:  Renounced Resource Expenses creating Non-Capital Losses & RRSP Contributions Resource Expense Deduction This is in response to your memorandum dated February 26, 1990, concerning the above-mentioned topics. ...

14 October 1998 Internal T.I. 9809347 F- TPS & TVQ- RESPONSABILITÉ D'ADMINISTRATEUR Unedited CRA Tags 40(2)g)(ii) 18(1)a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Les trois administrateurs ont été contraints de payer, en vertu de l’article 24.0.1 de la Loi sur le ministère du revenu et du paragraphe 323(1) de la Loi sur la taxe d’accise, les taxes de vente du Québec (ci-après « TVQ ») et les taxes sur les produits et services (ci-après « TPS ») impayées par la société à la date de la faillite. ...

17 December 1986 Income Tax Severed Letter 5-2409- [] XXXX G. Kauppinen (613) 957-3495 December 17, 1986 Dear Sirs: This is in reply to your letter dated October 31, 1986 wherein you requested our opinion with respect to subsection 73(5) of the Income Tax Act ("Act") assuming the following: 1. ... The conditions outlined in subparagraphs-12(a), (b) and (c) of Interpretation Bulletin 486 (" IT-486 ") are satisfied. ...

5 December 1989 Ruling ACC4131S3 F- Canada-Sweden Social Security Agreement — Extension of CPP Coverage Unedited CRA Tags n/a 19(1) HBW 4131-S3   Al Watson   (613) 957-2072 Attention:  19(1) December 5, 1989 Dear Sirs: Re:  Agreement on Social Security between Canada and Sweden We have attached a copy of a certificate that has been filed by Mr. 19(1) in which he is asking for an extension to cover a period which has now been completed. 24(1) In order to correct this matter we are prepared to authorize the extension of coverage under the Canada Pension Plan for the additional twenty-one months.  ... Savage A/Director Provincial and InternationalRelations Division c.c.      ...

28 November 1989 External T.I. 58940 F- Diamond Deposits — Mineral Resource Unedited CRA Tags 248(1) mineral resource 19(1) File No. 5-8940   G.R. White   (613) 957-8585 November 28, 1989 Dear Sirs: Re:  Diamond Deposits- Mineral Resource We are writing in reply to your letter dated October 19, 1989, in which you requested certification that any diamond deposits discovered in kimberlite pipes as a result of the 24(1) would qualify as a mineral resource as defined in subsection 248(1) of the Income Tax Act (the "Act"). ...

12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS Unedited CRA Tags 111(8) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

/ What are the qualifying periods affected by the payment of taxable dividends by a qualifying entity that is a publicly trade company or a subsidiary of such company? ... Raisons: Conformément aux dispositions de la Loi et positions antérieures / In accordance with the provisions of the Act and previous positions. ... Remboursement de prestations reçues dans le cadre du Programme de relance pour le tourisme et l’accueil (« PRTA ») Pour les périodes 23 et suivantes, des changements ont été apportés au Programme de relance pour le tourisme et l’accueil (« PRTA ») et au Programme de relance pour les entreprises les plus durement touchées. ...

Lorsqu'un rentier d'un REÉR décède, le paragraphe 146(8.8) de la Loi de l'impôt sur le revenu (ci-après la " Loi ") prévoit qu'il est réputé avoir reçu immédiatement avant son décès, une prestation égale à la juste valeur marchande de tous les biens du REÉR dont il est rentier. ... Toutefois, le paragraphe 146(8.9) de la Loi permet de déduire de cette somme un montant désigné " remboursements de primes " relatifs au régime. ... Tel que défini au paragraphe 146(1) de la Loi, un " remboursement de primes " comprend, entre autres, que le rentier ait un conjoint ou non au moment de son décès, toute somme versée dans le cadre d'un REÉR, après son décès, à son enfant ou petit-enfant qui, au moment du décès, était financièrement à sa charge. ...

Position Adoptée: Non, mais ils peuvent donner droit à un crédit d'impôt pour frais médicaux selon les circonstances. / No, but they may qualify for a medical expense credit depending on the circumstances. ... Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l’impôt sur le revenu, L.R.C. 1985, ch. 1 (5e suppl.) (« Loi »). ... Toutefois, de tels frais pourraient, à certaines conditions, donner droit à un crédit d’impôt pour frais médicaux (« CIFM »). ...