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Scenario A – Election of benefit under paragraph 2702(1)(a)) of the Regulations Regardless of whether a group term life insurance policy includes policy dividends and experience rating refunds, the employer may calculate the benefit under paragraph 2702(1)(a) of the Regulations where the following requirements are met: the policyholder elects to calculate the term insurance benefit under paragraph 2702(1)(a) for all individuals whose lives are insured under the policy; no premium rate that applies for term insurance provided under the policy depends on the age or sex of an individual whose life is insured under the policy; and no amounts are payable under the policy for term insurance on the lives of individuals in respect of the year other than premiums payable on a regular basis that are based on the amount of term insurance in force in the year for each individual. Scenario B – Policy dividends and experience rating refunds in calculating the ADCI Where paragraph 2702(1)(a) of the Regulations is inapplicable, the individual’s term insurance benefit is required to be calculated under paragraph 2702(1)(b) of the Regulations. ... Scenario C – Policy dividends and experience rating refunds relating to a long period of insurance If the policyholder calculates the ADCI using the method specified in paragraph 2702(2)(a), the total amount of policy dividends and experience rating refunds paid to the policyholder in the year under the policy is included in the calculation under variable C to the extent that the amount can reasonably be considered to relate to term insurance provided on the lives of individuals in the premium category. ...

The issues outlined in your letter and our comments thereon are as follows: Issue # 1 Would a typical mutual fund trust indenture and statement of portfolio transactions filed with a provincial securities commission be considered a document similar to a prospectus or registration statement for the purposes of paragraph 4803(2)(a) of the Regulations? ... Issue # 2 Are the units of a mutual fund trust distributed pursuant to a prospectus exemption order under provincial securities legislation (e.g., subsection 74(1)- Exemption order, of the Ontario Securities Act) "qualified for distribution to the public" for the purposes of paragraph 4803(2)(a) of the Regulations? ... Issue # 3 Would the comments expressed in respect of Issues 1 and 2 above differ based on the type of investor involved in the distribution? ...

Situation # 1 With respect to your first situation, you mentioned that the initial unit investment has increased in value over the years by 50% and a decision is taken to dispose of a portion of it. ... Situation # 2 In the second situation, you stated that following the initial unit investment which was purchased with borrowed money, income distributions have occurred over the years equating to a 50% return on the initial investment. ... We trust that our comments will be of assistance to you. for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

ISSUE # 1: 1.Would the adjacent lots be considered a single property for purposes of subsections 248(20) and 248(21) of the Act or would each lot be considered a separate property? ... ISSUE # 2: 2.Would paragraph 248(21)(c) of the Act apply to the initial subdivision such that the eight remaining lots would be regarded as one property? ...

Question # 1 A non-resident person who receives timber royalty payments is subject to Part XIII tax under paragraph 212(1)(e) of the Act. ... Question # 2 Subsection 215(3) of the Act provides, among other things, that when an amount on which an income tax is payable under Part XIII is paid to an agent of a non-resident person by a payer without the tax having been withheld under subsection 215(1) of the Act, the agent must withhold and remit that amount to the Receiver General on behalf of the non-resident person. ...

Le capital-actions d'OPCO se compose d'actions des catégories « A », « B » et « C », lesquelles ont entre autres les caractéristiques suivantes: Actions de catégorie « A » (actions ordinaires): Votantes (à raison d'un vote par action); et Participantes. ... X, et le capital versé (ci-après « CV »), au sens prévu au paragraphe 89(1), des XXXXXXXXXX actions de catégorie « A » du capital-actions d'OPCO est de XXXXXXXXXX $. ... En raison de ce dividende, la JVM totale des actions de catégorie « A » du capital-actions d'OPCO passe de XXXXXXXXXX $ à XXXXXXXXXX $. ...

A en a toujours été le seul actionnaire. 4.     Les caractéristiques fiscales des actions émises sont les suivantes:      Catégorie     Nombre     C.V.           ... J.V.M.         A           100      100 $     100 $      1 000 000 $ 5.      ... Par conséquent, nous somme d'avis qu'il n'est pas nécessaire que le particulier et la personne ou société soient liés au moment donné.       ...

22 September 1993 External T.I. 9303935- Augment sensible-actionnaire sans lien de dépendance Unedited CRA Tags 55(2), 55(3)(a), 55(3)(a)(ii) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF — 10 février 1993 Question # 12 SUJET: AUGMENTATION SENSIBLE — ACTIONNAIRE SANS LIEN DEDÉPENDANCE Situation              Y      --------------   |       | C- M | --------      --------------  |  20%       80% |----------      --------------  Immeuble 300 $       | OPCO | Autres actifs 700      --------------                1 000$ Y n'a aucun lien de dépendance avec Opco. ...

In the opinion of Revenue Canada: 1)      Are Holdco I and Opco associated? ... QUESTIONS: 1.      How does subparagraph 88(1)(a)(iii) of the Act apply when the receivables are distributed to company A?       ... Question 8 Associated companies — use of loans a)      P-C owns two subsidiaries, G Ltd and P. ...

La compagnie B est détenue en propriété exclusive (100 %) par la compagnie A. 2.       ... ON DEMANDE: 1.      Comment le sous-alinéa 88(1)a)iii) de la Loi s'applique-t-il lors de l'attribution des créances à la compagnie A?       ... Si oui, quel en est le montant?      Dans cette situation, le coût indiqué, tel que défini au paragraphe 248(1) de la Loi est-il égal à 50 000 $. 2.       ...