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Principal Issues: CCPC stock options exercised by employee after CCPC purchased by US publicly traded firm & CCPC options were exchanged for options in US co; Employee now wishing to dispose of US co shares and wants to know if section 44.1 capital gains deferral is available Position: No Reasons: US co shares are not eligible small business corporation shares and ss.44.1 (6) & ss.44.1 (7) are only available for shares not options. 2002-013145 XXXXXXXXXX Lena Holloway 613-957-2104 June 4, 2002 Re: Technical Interpretation Request- Section 44.1 This is in reply to your letter dated March 20, 2002, regarding the application of section 44.1 of the Income Tax Act to a specific hypothetical situation. ...

As noted in paragraph 4 of Information Circular 77-9R Books, Records & Other Requirements For Taxpayers Having Foreign Affiliates, the financial statements of the foreign affiliate are those that have been accepted by taxation authorities in the foreign jurisdiction (if required). ... Yours truly, Olli Laurikainen for Director International & Trusts Division Income Tax Rulings Directorate ...

La juste valeur marchande des 100 actions ordinaires du capital-actions de CANCO est de 1 million $. ... X est de 100 $. 4. M. X, M. Y et M. Z sont des particuliers, résidents du Canada pour les fins de la Loi. ...

MNR (84 DTC 1613), where the Court said: "Nevertheless, in accordance with the established rule of interpretation of statutes, the meaning of the words "principal business was.... transport" in paragraph 8(1)(g) of the Act must be gathered from their entire context. [...] ... " In addition, when this provision of the Act refers to "... travel, away from the municipality... and away from the metropolitan area... ...

À notre avis, il est possible qu’il soit raisonnable de considérer dans la première situation qu’un des principaux objets du transfert d’actions par le particulier à la société en échange d’actions privilégiées du capital-actions de la société consiste à avantager son conjoint, parce que les dividendes prévus sur les actions privilégiées ne sont pas cumulatifs et que le conjoint possède 60 % des actions ordinaires et le contrôle de droit de la société. ... De plus, nous sommes d’avis qu’il est possible qu’il soit raisonnable de considérer dans les situations 2 et 3, qu’un des principaux objets du transfert d’actions par le particulier à la société en échange d’actions privilégiées du capital-actions de la société consiste à avantager son conjoint, parce que, entre autres, les dividendes prévus sur les actions privilégiées ne sont pas cumulatifs, nous n’avons aucune information quant à la profitabilité des différents éléments de l’actif de la société et le conjoint possède 52 % des actions ordinaires et le contrôle de droit de la société. ...

Anti-Avoidance Rule The Anti-Avoidance Rule in subsection 125.7(6) reads as follows: (6) The qualifying revenue of an eligible entity for a current reference period for a qualifying period is deemed to be equal to the qualifying revenue of the eligible entity for the relevant prior reference period, if (a) the eligible entity, or a person or partnership not dealing at arm’s length with the eligible entity, enters into a transaction or participates in an event (or a series of transactions or events) or takes an action (or fails to take an action) — other than, for greater certainty, a decision under subparagraph (a)(ii) or (b)(ii) of the definition qualifying revenue in subsection (1) or the decision to use one of the methods of computing qualifying revenues under subsection (4) — that has the effect of reducing the qualifying revenues (determined without reference to this subsection) of the eligible entity for the current reference period; and (b) it is reasonable to conclude that one of the main purposes of the transaction, event, series or action in paragraph (a) is to cause an eligible entity to qualify for the deemed overpayment under subsection (2) in respect of that qualifying period. ...

Qualifying rent expense, in respect of a qualifying property, for an eligible entity for a qualifying period, is defined in subsection 125.7(1) of the Act to mean the total of certain amounts paid – under a written agreement entered into before October 9, 2020, or pursuant to the renewal (on substantially similar terms) or assignment of a written agreement entered into before October 9, 2020 – in respect of the qualifying period by the eligible entity to a party with which the eligible entity deals at arm’s length. ...

As at the Disposition date, approximately 27 % of the Former Property (measured by total space) was rented to arm’s length tenants, and the balance (approximately 73%) of the Former Property was rented out by the Taxpayer to the Related Party who use the property in their active business. ... However based on the information submitted, provided that the Replacements are acquired and used by the Taxpayer or the Related Party, as the case may be, before the end of the relevant time period set out in subsections 44(1) and 13(4), in the same or similar business as the Former Property and provided that approximately up to 27 % of the Replacements (measured by total combined space) are rented to arm’s length tenants, and neither the First Replacement or the Second Replacement is considered a rental property, then it is our view that the Replacements would be considered a replacement property for purposes of subsections 44(1) and 13(4). ...

A désire acquérir une propriété d'environ 175 000 $ à titre de résidence principale. ... A aimerait obtenir de la société B un prêt selon les termes suivants: Montant du prêt 40 000 $ Terme 5 ans Période d'amortissement 15 ans Taux d'intérêt Taux prescrit au jour de la signature du contrat du prêt pour la durée du terme. ...

Aux fins de l'article 110.6 LIR, un actif d'impôt futur mesuré et présenté au bilan d'une société conformément aux recommandations du Manuel de l'ICCA doit être considéré comme un élément d'actif. 2) La Loi ne réfère pas nécessairement à des actifs comptabilisés, en conséquence, un élément d'actif doit être considéré même s'il n'est pas comptabilisé. 3) Il n'est pas possible de conclure qu'un tel actif pourrait être "utilisé dans l'exploitation active d'une entreprise " puisqu'il n'y est ni "risqué" ni "employé". ... La jurisprudence a établi, dans les arrêts Ensite Limited (86 DTC 6521- CSC) et Marsh & McLennan (83 DTC 5180), que l'élément d'actif doit être "employé" ou "risqué" dans l'entreprise pour être considéré "utilisé dans une entreprise". ...