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It is our understanding that only Manitoba physicians who held a full registration with the College of Physicians & Surgeons of Manitoba and paid dues to the Manitoba Medical Association during the Program may be eligible for Retention Payments. ...

Moore for Director Business and Partnership Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Position: No Reasons: The purchase of a computer system [hardware & software] as described is not a qualifying expenditure for the HRTC because a computer system is not considered to be a renovation or alteration of an eligible dwelling that is integral to the dwelling or enduring in nature. ...

Yours truly, Renée Shields for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Sincerely, Sandy Parnanzone for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Daryl Boychuk Manager, International Tax Section I International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

In 2005, a claim was made to the Workplace Safety and Insurance Board (WSIB) of Ontario with respect to his XXXXXXXXXX and consequently, various amounts were paid to the estate of your late mother (who had died in XXXXXXXXXX) as follows: Spousal award $ XXXXXXXXXX Funeral expenses XXXXXXXXXX Pension adjustment (2005 T5007 amount) XXXXXXXXXX Compensation adjustment for XXXXXXXXXX XXXXXXXXXX Total Settlement received XXXXXXXXXX Interest received on late payment XXXXXXXXXX Total Settlement and Interest received $XXXXXXXXXX All of the amounts were paid in 2005, except the compensation adjustment of $XXXXXXXXXX, which was paid in 2006. ...

Vous désirez retirer votre demande puisque, tel que discuté lors d'une conversation téléphonique (LeBlond / XXXXXXXXXX) du 28 juin 2007, nous sommes d'avis que, soit le paragraphe 84(2) de la Loi de l'impôt sur le revenu (ci-après la "Loi"), soit la disposition générale anti-évitement (ci-après "DGAÉ"), prévue au paragraphe 245(2) de la Loi, s'appliquerait à la série d'opérations projetées décrite dans votre demande. ...