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16 October 1981 Income Tax Severed Letter ACC8558- Fishing Vessels — Investment Tax Rate October 16, 1981 VANCOUVER DISTRICT OFFICE HEAD OFFICE Chief of Audit Non-Corporate rulings Division Bob Brand- Field Audit 144-32 & David Lee, Audit Review 148-12 c-8558 19(1) This is in reply to your undated memorandum concerning the investment tax credit rates as applied to fishing vessels. ...

1 May 2018 External T.I. 2018-0743031E5- Work in progress / Travaux en cours 1 May 2018 letter to APFF, 2017-0709101E5 F is essentially the same and is summarized by us at that node Unedited CRA Tags 34, 10(1), 10(4)(a) Principal Issues: 1) Several questions regarding work in progress cost determination. 2) How should the value of a professional’s work in progress be determined where the work is performed on a contingency basis? / 1) Plusieurs questions portant sur la détermination du coût des travaux en cours. 2) Comment détermine-t-on la JVM des travaux en cours résultant d’une entente mettant en cause des honoraires conditionnels? ... It may, in some cases, be nil. / 1) La détermination du coût est une question de fait. ...

7 April 1997 Internal T.I. 9633857- CLERGY HOUSING-APPOINTMENT, MINISTER & ADMINISTRATION Unedited CRA Tags 8(1)(c) 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. ... Principal Issues: clergymen's residence deduction-whether charity is a religious order, who appointed clergyman to his position, meaning of the terms minister and administration Position: charity not a religious order, question of fact as to who appointed minister to administrative post, the term minister refers to spiritual leader of a religious denomination who performs all the activities including pastoral care and priestly functions, normally associated with the term, administrative service can be distinguised from groundkeeping and accounting in that the latter are specific tasks done at the direction of the administrator Reasons: 8(1)(c) status test involves issue of what is a regular minister function test required determination of whether charity is a religious order, who appointed the minister to his position as well as whether accounting & groundkeeping constituted administrative service April 7, 1997 Kitchener Tax Services Office Headquarters Business Audit A. ... Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch c.c.: Deanna Dubé, Individual Returns & Payment Processing Directorate ...

2003 Ruling 2003-0032923- Article X(2)(a) US Convention & Drupa Also released under document number 2003-00329230. ... It owns a XXXXXXXXXX % interest in XXXXXXXXXX. XXXXXXXXXX is the limited partner and owns a XXXXXXXXXX% interest in XXXXXXXXXX. ... Usco will subscribe for XXXXXXXXXX Preferred Shares, representing XXXXXXXXXX % of the voting shares of Canco, for a total subscription price of $XXXXXXXXXX. ...

Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $. ... L'ensemble des travaux de forage sous terre (phase I) totalisera XXXXXXXXXX mètres en forage pour un coût total maintenant estimé à XXXXXXXXXX $. 8. ... Les coûts estimés pour la seconde phase de forage sont évalués à XXXXXXXXXX $ totalisant XXXXXXXXXX mètres en forage XXXXXXXXXX. 9. ...

28 June 1994 Internal T.I. 9407347- EQUIV TO MARRIED TAX CREDIT, NON-RES CHILD & DOUBLING OF Unedited CRA Tags 118(1)(b) 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. ... Principal Issues: technical explanation of 1) the reason why one person in a on-going marriage can't claim the equivalent to married tax credit, 2) the basis for the position of allowing the most beneficial personal tax credit in the year of marital change, 3) whether daughter and father can both claim mother & 4) why 118(1)(b)(ii)(A) makes an exception for a non-resident child Position TAKEN: 1) "not entitled to" means "can't have a deduction"-it is other grounds & the scheme of the Act which prevent a taxpayer from taking a credit under (b) when s/he is married & not separated from spouse 2) it is an administrative position only 3) daughter can't claim mother 4) sojourners and non-residents who earn substantially all their income in Canada can claim equivalent to married for child living with him/her outside of Canada. ... You ask whether the phrase "... an individual not entitled to a deduction by reason of paragraph (a)... ...

18 April 1996 External T.I. 9608805- BED & BREAKFAST, QUALIFIED INVESTMENT Unedited CRA Tags 146(1) 4900(12) 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. ... In any case, the determination of whether a bed & breakfast operation is an active business is a question of fact. In determining whether the operation of a bed & breakfast by a corporation is an active business, the number and kind of services it provides is the dominant factor. ...

2001 Ruling 2001-0071383 F- Vente Actions & Convention Actionnaires Unedited CRA Tags 84.1 84(3) 245(2) 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. ... Catégorie "E": Actions privilégiées, sans droit de vote, non participantes, dividende mensuel, préférentiel et non cumulatif maximal de XXXXXXXXXX % par mois, rachetables au gré du détenteur ou de la société au prix payé plus une prime. Catégorie "F": Actions privilégiées, sans droit de vote, non participantes, dividende mensuel, préférentiel et non cumulatif maximal de XXXXXXXXXX % par mois, rachetables au gré du détenteur ou de la société au prix payé plus une prime. 14. ...

10 May 1990 Income Tax Severed Letter RRRR383- Deferred salary leave plan — correspondence copies Unedited CRA Tags none DATE: May 10, 1990 TO FROM A PENTICTON DISTRICT OFFICE DE HEAD OFFICE K. ...

7 May 1990 Income Tax Severed Letter RRRR341- Principal Issue Sheet — topic not mentioned Unedited CRA Tags none Principal Issue Sheet xxxxx Allan Nelson Resource Industries Issue xxxxx xxxxx xxxxx We advised Current Amendments of the Position that we were adopting, requesting them to inform Finance accordingly. ...