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LES FAITS 1-Un comité de parents d'une école primaire organise quatre (4) activités parascolaires pour certains étudiants après les heures de classe, de 15 h 30 à 17 h. 2-L'objectif poursuivi par ces activités parascolaires est d'assurer une supervision de qualité aux étudiants. 3- XXXXXXXXXX 4-Chaque parent débourse environ XXXXXXXXXX $ par année pour défrayer le coût de ces activités; ce qui comprend le coût du transport scolaire pour les activités qui ont lieu à l'extérieur de l'école. ...

Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Principal Issues: Eligible transferee election under section 80.04 1)Company controlled by shareholders of debtor + a stranger (1/3) 2)Company controlled by wives of shareholders of debtor Position: 1)Yes 2)Question of fact, probably No Reasons: 1)A group of persons by which the debtor is controlled 80(1) 2)No shareholder group appears to control other corporation 960547 XXXXXXXXXX C. ...

Yours truly, for Director Reorganizations and Foreign Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ENDNOTES 1 We assume you are referring to opinion # 5-942640 issued to your firm on February 10,1995. ...

Question of fact, but generally no- see 1984 Round Table- Question #62 Reasons: Previous opinions- See file # 940103 961064 XXXXXXXXXX J.P. ...

Principal Issues: employee benefit arising from payment of MBA tuition where course was taken at the recommendation of the employer Position TAKEN: tuition paid or reimbursed is a taxable benefit Reasons FOR POSITION TAKEN: a formal educational degree is a personal asset & thus the employee derives the primary benefit. ...

Principal Issues: whether wife can deduct, as alimony & maintenance, 1/2 of the Child Tax Benefit which she receives each month and which she is required, as a term of the separation agreement, to split with her spouse. ...

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...