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27 July 1989 External T.I. 58115- Indemnités compensatoires versés à des commerces et industries dans cadre d'un programme expérimental Unedited CRA Tags n/a 19(1) File No. 5-8115   V. Plant   (613) 957-8953 Le 27 juillet 1989 Objet:  24(1) Le présente est en réponse à votre lettre en date du 9 mai 1989, par laquelle vous nous demandez notre opinion sur une indemnité compensatoire qui sera payée à vos clients 24(1)  Vous désirez confirmer que les sommes versées aux institutions, commerces et industries ne seront pas imposables pour les récipiendaires. FAITS 1.      24(1) 2. 3.     24(1) NOS RÉPONSES Nous sommes d'avis que les récipiendaires n'auraient pas à inclure dans leur revenu les montants versés à titre d'indemnité compensatoire si les conditions suivantes sont remplies: a)     le versement des montants ci-haut mentionnés est inscrit dans le cadre du programme expérimental; b)     le versement de ces montants n'a pas pour objet de faciliter l'acquisition d'équipements par le bénéficiaire ou à l'inciter à un pareil achat, ni à subventionner ou réduire autrement toute dépense de cet ordre; c)     les montants versés demeurent raisonnables dans les circonstances; d)     les montants ne peuvent pas être considérés comme des paiements faits à titre de loyer pour l'usage ou l'accès à des lieux déterminés. ...

ACC8405 F- Indian Statute-Barred Income Tax Assessment Remission Order Unedited CRA Tags n/a                                        August 31, 1989   E. ... Dath Director                                  Director Appeals and Referrals Division            Small Business and                                               General Division   Blair Chisholm 957-2089 SUBJECT: Indian Statute-Barred Income Tax  Assessment Remission Order (P.C. 1989-740) I am writing in response to your memorandum of August 21, 1989, concerning the subject remission order. ...

Dans votre lettre, vous nous indiquez que les pompiers (les « Pompiers ») de la Ville de XXXXXXXXXX (l’« Employeur ») sont régis par une convention collective depuis XXXXXXXXXX. ... Nous sommes d’avis que l’expression « pompier volontaire » a la même signification pour les fins du paragraphe 81(4) et de l’article 118.06. ... Ce même dictionnaire définit le mot « bénévole » comme étant une personne qui fait quelque chose sans obligation et gratuitement. ...

Accordingly, a warrant to acquire an MIC share will only be a qualified property if it is so listed and the MIC share otherwise qualifies.       ... Please refer to 3. above. 5.     A bond, debenture note or similar obligation of an MIC will be a qualified investment if it meets the requirements of Regulation 4900(i). 6.      ... A plan may or may not be self-administered.      It is a question of law, other than the Income Tax Act, whether or not any particular corporation is authorized to act as a trustee.  ...

Vous nous indiquez que ces améliorations ont été faites dans le but de respecter des normes gouvernementales de la " Food and drug administration " et de la " Direction générale des produits de santé et des aliments ". ... Le terme " uniquement " n'est pas défini dans la Loi. Il faut donc lui donner son sens ordinaire. ... Le Procureur général du Canada, 97 DTC 5520 (C.F. 1re inst.), les expressions " dominant purpose " et " sole purpose ". ...

Monsieur X détient 100 % des actions émises et en circulation de OPCO, à savoir, 10 actions de catégorie " A ". Les actions de catégorie " A " de OPCO sont votantes et participantes. 3. ... En cas d'insolvabilité, cette débenture est convertible en 1 000 actions de catégorie " A " de OPCO. ...

5 November 2012 External T.I. 2012-0445241E5 F- 54 et 40(2)b) CRA Tags 54 40(2)(b) Principales Questions: Est-ce qu’un duplex pourrait être considéré comme un seul « logement » pour les fins de l’article 54 et de l’alinéa 40(2)b) dans un contexte particulier? ... Fisc. 2012-044524 Le 5 novembre 2012 Madame, Objet: Article 54 et alinéa 40(2)b) LIR La présente est en réponse à votre courriel du 24 avril 2012 dans lequel vous nous demandez si un duplex pourrait être considéré comme un seul « logement » pour les fins de l’article 54 et de l’alinéa 40(2)b) de la Loi de l’impôt sur le revenu (« Loi ») dans un contexte particulier. ... Nos commentaires La détermination du nombre de logement dans un bien aux fins de l’application de la définition de « résidence principale » prévue à l’article 54 est une question de fait qui ne peut être faite qu’après un examen complet de tous les faits et documents pertinents d’une situation particulière. ...

28 November 1990 External T.I. 901610 F- Employee Contributions to Registered Pension Plans Unedited CRA Tags 60(j), 146(5), 8(1)(m), 60(j.2), 147.2(4) 19(1) 901610   D. ... (ii)      $3,500, and (iii)     $3,500 times the number of years of eligible service while the taxpayer was not a contributor less amounts previously deducted. ... It is equal to the lesser of: (i)     the total past services contributions made in the year or a previous year in relation to eligible years while the taxpayer was a contributor, less amounts previously deducted, and (ii)      $3,500 less amounts deducted under 147.2(4)(a) and (b). ...

REASONS FOR POSITION TAKEN: (1)      OPINION EC2104, June 21, 1983, M.E.BARTLEY. (2)      MECHANICS OF THE INCOME TAX ACT; particularly subsections 148(1) & 148(4) LEGAL: N/A FINANCE OPINION: N/A JURISPRUDENCE: N/A RCT PUBLICATIONS: N/A HAA NUMBER: 4724-9 6595-1 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Mortgage Insurance Cashback Programme This is in reply to your letter dated October 28, 1993 in which you requested a technical interpretation concerning the treatment for income tax purposes of a payment received by a policyholder from an insurer. ...

Following are the provisions of the Income Tax Act in question: Sec. 6(1)(a) (a)     Value of benefits. the value of board, lodging and other benefits of any kind whatever received or enjoyed by him in the year in respect of, in the course of, or by virtue of an office or employment, except any benefit (i)     derived from his employer's contributions to or under a registered pension plan, group sickness or accident insurance plan, private health services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy, (ii)     under a retirement compensation arrangement, an employee benefit plan or an employee trust, (iii)     that was a benefit in relation to the use of an automobile, except to the extent that it related to the operation of the automobile, (iv)     derived from counselling services in respect of (A)      the mental or physical health of the taxpayer or an individual related to the taxpayer, other than a benefit attributable to an outlay or expense to which paragraph 18(1)(l) applies, or (B)      the re-employment or retirement of the taxpayer; or (v)     under a salary deferral arrangement, except to the extent that the benefit is included under this paragraph by reason of subsection (11); Sec. 6(1)(e) (e)     Standby charge for automobile. where his employer or a person related to his employer made an automobile available to him, or to a person related to him, in the year, the amount, if any, by which (i)     an amount that is a reasonable standby charge for the automobile for the aggregate number of days in the year during which it was made so available exceeds (ii)     the aggregate of all amounts, each of which is an amount (other than an expense related to the operation of the automobile) paid in the year to the employer or the person related to the employer by the taxpayer or the person related to the taxpayer for the use of the automobile; Sec. 6(2) (2)     Reasonable standby charge. For the purposes of paragraph (1)(e), a reasonable standby charge for an automobile for the aggregate number of days (in this subsection referred to as the "total available days") in a taxation year during which the automobile is made available to a taxpayer or to a person related to the taxpayer by the employer of the taxpayer or by a person related to the employer (both of whom are in this subsection referred to as the "employer") shall be deemed to be the amount determined by the formula A 2- x (2% x (C x D) +- x (E- F)) B 3 where A is the lesser of (a)     the aggregate number of kilometres that the automobile is driven (otherwise than in connection with or in the course of the taxpayer's office or employment) during the total available days, and (b)     the value determined for B for the year under this subsection in respect of the standby charge for the automobile during the total available days, except that the amount determined under paragraph (a) shall be deemed to be equal to the amount determined under paragraph (b) unless (c)     the taxpayer is required by the employer to use the automobile in connection with or in the course of the office or employment, and (d)     all or substantially all of the distance travelled by the automobile in the total available days is in connection with or in the course of the office or employment; B is the product obtained when 1,000 is multiplied by the quotient obtained by dividing the total available days by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower thereof; C is the cost of the automobile to the employer where the employer owns the vehicle at any time in the year; D is the number obtained by dividing such of the total available days as are days when the employer owns the automobile by 30 and, if the quotient so obtained is not a whole number and exceeds one, by rounding it to the nearest whole number or, where that quotient is equidistant from two consecutive whole numbers, by rounding it to the lower thereof; E is the aggregate of all amounts that may reasonably be regarded as having been payable by the employer to a lessor for the purpose of leasing the automobile during such of the total available days as are days when the automobile is leased to the employer; and F is the part of the amount determined for E that may reasonably be regarded as having been payable to the lessor in respect of all or part of the cost to the lessor of insuring against (a)     loss of, or damage to, the automobile, or (b)     liability resulting from the use or operation of the automobile. Sec. 6(2.2) (2).2)      Benefit re auto operation. Where (a)     an amount is determined under subparagraph (1)(e)(i) for an automobile in computing the income of a taxpayer for a taxation year, (b)     the automobile is used primarily in the performance of the duties of the taxpayer's office or employment, and (c)     the taxpayer notifies his employer in writing before the end of the year that the amount of the benefit relating to the operation of the automobile for the period in the year during which it was made available is to be determined under this subsection, the amount of the benefit relating to the operation of the automobile shall, for the purposes of paragraph (1)(a), be deemed to be the amount, if any, by which (d)     one half of the amount determined for the automobile under subparagraph (1)(e)(i) in respect of the taxpayer for the year exceeds (e)     the aggregate of all amounts related to the operation of the automobile paid in the year, by the taxpayer or by a person related to the taxpayer, to the employer or to the person who made the automobile available. 248(1) "automobile" means (a)     a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets and that has a seating capacity for not more than the driver and 8 passengers, but does not include (b)     an ambulance, (c)     a motor vehicle acquired primarily for use as a taxi, a bus used in a business of transporting passengers or a hearse used in the course of a business of arranging or managing funerals, (d)     except for the purposes of section 6, a motor vehicle acquired to be sold, rented or leased in the course of carrying on a business of selling, renting or leasing motor vehicles or a motor vehicle used for the purpose of transporting passengers in the course of carrying on a business of arranging or managing funerals, and (e)     a motor vehicle of a type commonly called a van or pick-up truck or a similar vehicle (i)     that has a seating capacity for not more than the driver and 2 passengers and that, in the taxation year in which it is acquired, is used primarily for the transportation of goods or equipment in the course of gaining or producing income, or (ii)     the use of which, in the taxation year in which it is acquired, is all or substantially all for the transportation of goods, equipment or passengers in the course of gaining or producing income; In addition to the above we are forwarding excerpts from a Press Release 93-020 issued by the Department of Finance on March 30, 1993 which announces proposed amendments to the Income Tax Act effectively simplifying the computation of the operating cost benefit to 12 cents/ kilometre. ...