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This conclusion is consistent with the positions taken in 962186 & 941348. 5-970017 XXXXXXXXXX G.W. ...

Il nous apparaît que dans la situation présentée il y a eu un dépouillement des surplus d'Holdco et que l'article 245 de la Loi pourrait être appliqué par le Ministère si l'article 84.1 n'est pas applicable, afin que le montant de 500 000 $ reçu par M. ...

Paragraph 24 of the bulletin reads in part as follows: "..... Note also that an unused loss from the paragraph 114(b) period cannot be deducted in the paragraph 114(a) period. ...

Yours truly, for Director Resources, Partnerships & Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Principal Issues: family farm corp- whether a proportionate share of the assets of a partnership, in which a corp holds an interest, can be added to that of the corporation for the purpose of determining the % of assets used in a farming business Position: no, but effective for 1992, the def'n of ffc is such that it is not necessary that the corp use the assets itself in a farming business, provided the FMV of the property owned by the corp is attributable to the assets used in a farming business. ...

Meaning of undefined terms — Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act, as amended from time to time, and not the meaning it had for the purposes of the Income Tax Act on the date the convention was entered into or given the force of law in Canada if, after that date, its meaning for the purposes of the Income Tax Act has changed. ...

Based on this definition, the tribunal concluded that " a system is an integrated whole composed of diverse, yet interacting structures that performs a function not possible with any of the individual parts. ...

Un particulier peut déduire de son impôt payable par ailleurs pour une année d'imposition un montant égal à 15% du coût net total des actions acquises de sociétés à capital de risque de travailleurs au cours de l'année ou des 60 premiers jours de l'année suivante, jusqu'à concurence de 525 $. ...

Yours truly, for Director Reorganizations and International Division Income Tax Rulings & Interpretations Directorate Policy and Legislation Branch ...

., Ottawa, K1A 0H2, facsimile # (613) 952-8219. A non-resident corporation that carries on business in Canada would be subject to tax in Canada pursuant to Part I of the Income Tax Act (the "Act"). ...