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The property will be subdivided into lots 1, 2 & 3, each having a fair market value of $1,000, and partitioned so that each party will have 100% ownership of one lot.? ...

Principal Issues: 1) Whether services rendered by employees of 3rd party corporation or partnership or partners of partnership are services of "other individuals" within meaning of clauses 206(1.1)(d)(iii)(C) & (D); 2) whether services of "other individuals" must be of type normally provided by an employee or can include any service. ...

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

Principal Issues: whether XXXXXXXXXX are entitled to exempt 1/3 of their remuneration as XXXXXXXXXX from income under 81(2) or (3) Position: no Reasons: 1.no amount paid as an allowance & no deeming provision in any of the provincial Municipal Gov't acts deems any portion of remuneration to be an allowance 2.XXXXXXXXXX is neither a provincial legislature, an incorporated municipality or a similar muncipical body A. ...

Reasons: one of the conditions in 70(6)(b) & 73(1)(c) is that no one other than the spouse may be permitted under the terms of the trust to receive or obtain the use of the income or capital of the trust. ...

En vertu du paragraphe 118(3) de la Loi, un particulier qui n'a pas atteint l'âge de 65 ans avant la fin de l'année, a droit de déduire du calcul de l'impôt payable, un crédit pour pension équivalent au taux de base multiplié par le moins élevé de 1 000 $ et du revenu de pension admissible qu'il a reçu au cours de l'année. ...

Yours truly, for Director Manufacturing Industries, Partnerships & Trusts DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch ...

It includes property owned by a taxpayer primarily for the personal use or enjoyment of the taxpayer or the personal use or enjoyment of one or more individuals each of whom is (a)     the taxpayer, (b) a person related to the taxpayer, or (c) where the taxpayer is a trust, a beneficiary under the trust or any person related to the beneficiary. ...

29 March 1993 External T.I. 9235745 F- Definition of Active Business Income Royalty Income Unedited CRA Tags 110.6(1) qualified farm property   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Definition of Active Business Income This is in reply to your letter dated November 26, 1992 requesting an interpretation of whether royalty income earned by a farming operation would be considered to be active business income. ...

14 April 1993 External T.I. 9300305 F- Allowable Business Investment Loss- Capital Losses Unedited CRA Tags 39(1)(c), 50(1)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Paragraph 39(1)(c) of the Income Tax Act (the "Act") This is in reply to your letter of January 4, 1993 requesting a technical interpretation on the application of paragraph 39(1)(c) to a particular fact situation. ...