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16 January 1990 External T.I. 58295 F- Taxation on Surrenders of Life Insurance Policies Unedited CRA Tags 148(1), 148(2), 148(9) premium, 148(9) policy loan, 148(9) disposition   January 16, 1990 Special Audits Division Financial Industries Division E.N. ... (A policy's "first anniversary date after March 31, 1977" is hereinafter referred to as "MTA") Where this method is used, to give effect to the "bump" in subparagraph 148(9)(a)(v) of the Act, the ACB at MTA must be calculated as the greater of: A.       The amount by which: a)        the cost of the policy to MTA, plus premiums paid to MTA, exceeds b)        (i)   proceeds of disposition to which the policyholder was entitled prior to MTA, minus- (ii)       such part of the proceeds in i) as was required to be included in income; and B.        ...

17 June 1992 External T.I. 9217545 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801   5-921754   P. ... Our comments follow. 1.       Deferred Salary Leave Plan (the "Plan") On the first page, last paragraph of "Chaplaincy Division Guidelines", it states that plans may be changed by mutual agreement.  ... The Income Tax Act does prohibit the employer from paying the employee any salary or wages during the leave period other than the amount deferred and reasonable fringe benefits which the employer usually pays to or on behalf of the employee. 2.        ...

25 March 1992 External T.I. 9204605 F- Deposits Held In Trust Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) Small business corporation 5-920460 24(1)     A. ... Subsections 34(1) and 34(2) of the Funeral Directors and Establishments Act in Chapter F.36 of the Revised Statutes of Ontario, 1990, state: "34(1)     Every person who receives a payment under a prepaid contract shall hold the amount of the payment together with all income accrued thereon in trust until it is disbursed in accordance with this Act and the regulations. (2)     If a prepaid contract is cancelled, the person holding the funds in trust under the contract shall forthwith pay the funds and all income accrued thereon to, (a)      if the prepaid contract is cancelled prior to the death of the beneficiary, the purchaser or the person set out in the contract; (b)      if the prepaid contract is cancelled prior to the death of the beneficiary but after the death of the purchaser, the beneficiary; or (c)      if the prepaid contract is cancelled after the death of the beneficiary, the estate of the beneficiary. ...

[FN:     R.S.C. 1952, c. 148, as amended by s.c. 1970-71-72, c. 63, and as subsequently amended.] ... ACo has two shareholders, Xco and Yco, each owning 50% of the issued shares of ACo. 5.         ... XCo and YCo will assume the respective mortgages in such a manner that they will each have a legal obligation: (a)       to pay to the institutional lenders the principal and interest secured by such mortgages; and (b)       to indemnify ACo with respect to the assumed mortgages. ...

Position Adoptée: Commentaires généraux sur la notion de " royautés ". ... Par exemple, le Termium Plus (note de bas de page 1) définit le terme " redevance " comme suit: " Somme versée à échéances périodiques en contrepartie d'un avantage concédé contractuellement. "; " Somme d'argent que doit verser l'utilisateur d'un brevet à son inventeur et qui est établie en fonction du nombre d'objets fabriqués ". ...

23 March 1992 External T.I. 9206155 F- Current Status IT-428 Unedited CRA Tags 6(1)(f) 920615 24(1)          R.B. ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (" Loi "). ... À ce moment donné, l'actif de Société B serait composé uniquement des éléments suivants: Juste valeur marchande (JVM) Coût en capital Fraction non amortie du coût en capital (FNACC) Équipements de production (catégorie 43) 1000 $ 2500 $ 700 $ Mobilier et autres équipements (catégorie 8) 500 $ 1000 $ 400 $ 1500 $ 3500 $ 1100 $ La JVM des éléments d'actif de Société B aurait été établie par un évaluateur professionnel indépendant. 7. ... L'Agence du revenu du Canada (" ARC ") ne donne généralement pas d'opinion écrite concernant des opérations projetées autrement que par voie de décision anticipée. ...

XXXXXXXXXX 2009-031764 Danielle Bouffard Le 30 septembre 2009 XXXXXXXXXX, Objet: Paragraphe 75(2) de la Loi de l'impôt sur le revenu (la " Loi ") La présente est en réponse à votre lettre du 16 février 2009 que nous avons reçue le 14 avril 2009 dans laquelle vous nous demandez notre opinion concernant l'application du paragraphe 75(2) de la Loi dans le cadre de la situation hypothétique suivante. Des actions participantes d'une société opérante (" Opérante ") ont été émises à une fiducie discrétionnaire (" Fiducie ") dans le cadre d'un gel successoral. ... Avant le 31 décembre de cette même année d'imposition, Fiducie incorpore une société par actions (" Nouco ") qui devient bénéficiaire de Fiducie. ...

ACC 8675 F- Canada-France Income Tax Convention on Pensions Unedited CRA Tags n/a   September 28, 1989 S. Kotler Provincial and International Director Relations Division Registered Pensions and Legislative & Intergovernmental Deferred Income Plans Affairs Branch   David R. Senécal   957-2074      HBW 4125-F1 19(1) Paragraph 5 Article XXIX  Canada-France Income Tax Convention As competent authority, we have been asked to agree that the pension plans referred to in the attached submission correspond to pension plans which would be recognized for income tax purposes in Canada.  ...

DATHDirector Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c.       Jean-Francois Tardif DIAND b.c.c.       A.L. Davidson Legal Services b.c.c.     Ian RathwellAudit Applications Division Appendix A We submit there are two obligations placed upon Settlement Corporations by the Sub.Agreement on Taxation which the Minister of National Revenue should not be expected to review for purposes of revocation of status pursuant to paragraph 3.13 of the Sub-Agreement.  1.      2.     21(1)(b) ...