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Principal Issues: whether prejudgment & post-judgment interest on wrongful dismissal awards is taxable Position: prejudgment interest may be excluded from income but post-judgment interest is taxable under 12(1)(c)- no withholding required on either Reasons: the position taken in the Revenue Canada April 1985 press release remains in force for prejudgment interest received in respect of personal injury, death, WCB awards or wrongful dismissal- the position does not extend to any other prejudgment interest, including interest on an award of salary XXXXXXXXXX 942146 A. ...

Reasons FOR POSITION TAKEN: The decision by the Federal Court Trial Division in Ludco affirms our position as stated in response to question # 39 at the 1981 Tax Conference. ...

While subsection 43.1(1) of the Income Tax Act (the “ Act”) begins with the words “Notwithstanding any other provision of the Act”, it does not provide that its deemed disposition rule with respect to the life estate retained applies for all purposes of the Act. ...

Reasons: Interpretation Bulletins: IT-128R, IT-332R & IT-407R4. XXXXXXXXXX 981359 Wm. ...

Position Adoptée: # 5 du IT-359R2. Raisons POUR POSITION ADOPTÉE: Position du ministère inchangée. ...

In addition, we refer you to paragraph 4 of Interpretation Bulletin IT-337R3 wherein it states “... an individual who has been given a leave of absence for educational purposes is still an employee.”. ...

Yours truly, Paul Lynch for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

2) If the farmer moves to a foreign country, is he still eligible to have replacement property in Canada / Position: 1) No 2) No, unless a related person uses the replacement property in the same manner as the former business property Reasons: 1) 44(5)(c) 2)44(5)(b) and par 14(b) of IT 259R3 XXXXXXXXXX 983226 C. ...

Principal Issues: Comments regarding subsection 66(12.61) contained in file # 982568. ...

In this instance, the transferred property is the cash transfer of $50,000 which was uses to purchase other property (" substituted property") such that any income or loss realized from such property, and any capital gain or loss from the disposition of the transferred property, or substituted property, will be deemed to be the income or loss, or the capital gain or loss, of the individual and not of his or her spouse. ...