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Sugg in the 1992 CTF conference had the following footnote with respect to FMV purchase agreements: " The explicit exceptions are contained in paragraph (f) of the taxable preferred share definition in subsection 248(1) and subparagraphs (a)(i) and e(i) of the short- term preferred share definition in subsection 248(1). ...

Principal Issues: whether the donation of a whole life insurance policy to a charity will qualify as a gift where the donor retains the right to the accumulated dividends (see telephone call: the issue of whether the policy can be shared between charities was not really his question) Position TAKEN: no Reasons FOR POSITION TAKEN: Position taken in prior correspondence e55294 and IT-244R3 on the basis that it is a gift " with strings attached" in that the donor receives the benefit from the accruing value in the CSV of the policy A. ...

10 May 1994 External T.I. 9332765- Crédit d'impôt étranger Unedited CRA Tags 126(1), 120(2), 126(7)   5-933276 XXXXXXXXXX M. ...

Principal Issues: whether the company's health spending account is a PHSP Position TAKEN: likely yes but it is a question of fact Reasons FOR POSITION TAKEN: c/f is limited to 1 year c/f of expenses & forfeiture of credits at end of plan year A. ...

Enquirer was only interested in post June 94 & pre-July 94 position had 12.2 complications (in some cases, interest accrues on a life insurance policy/annuity) Rulings Directorate XXXXXXXXXX A. ...

Position TAKEN: 1.YES, UNDER SUBPARAGRAPH 20(1)(l)(i) only. 2.NO Reasons FOR POSITION TAKEN: 1.WHERE THE CONDITIONS OF THE PREAMBLE TO SUBSECTION 22(1) ARE APPLICABLE, FOR THE PURPOSE OF PARAGRAPH 20(1)(l) & (p), PARAGRAPH 22(1)(c) DEEMS THE AMOUNT OF THE DEBTS ARISING FROM LOANS (NOTE: LENDING ASSETS AS DEFINED IN SUBSECTION 248(1) WOULD NOT BE INCLUDED) MADE IN THE COURSE OF THE VENDOR'S BUSINESS TO HAVE BEEN INCLUDED IN THE PURCHASER'S INCOME, A CONDITION ESSENTIAL TO THE CLAIMING OF A RESERVE UNDER SUBPARAGRAPH 20(1)(l)(i). ...

In view of the reference in the Williams decision to connecting factors the Department has developed " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES". ...

Vous estimez à 200 $ par année la partie de vos achats qui représenterait des dons de bienfaisance. ...

Vous citez l'alinéa 50(1)a) de la Loi de l'impôt sur le revenu (ci-après la «Loi») qui mentionne que: (1)Pour l'application de la présente sous-section, lorsque, selon le cas: a)un contribuable établit qu'une créance qui lui est due à la fin d'une année d'imposition (...) s'est révélée être au cours de l'année une créance irrécouvrable; Comme l'expression «créance irrécouvrable» n'est pas définie dans la Loi, vous signalez que les tribunaux ont jugé que la détermination de ce qui est une «créance irrécouvrable» se fait à partir des pratiques commerciales usuelles. ...

It is our view that a corporation must be established or must arise by virtue of a special or specific act of a province to qualify, for purposes of paragraphs 4802(c) & (d) of the Regulations, as a "corporation established by or arising by virtue of an act of a province". ...