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& 2. Possible, depends on the facts. Reasons: Mixed fact and law. ... Yours truly, Fiona Harrison, CPA, CA Manager, Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES 1. ...

For an individual who relocates for employment purposes, an "eligible relocation" is one that enables the taxpayer to be employed at a location in Canada, where: • both the residence at which the taxpayer ordinarily resided before the relocation (in section 62 and subsection 248(1), referred to as the "old residence") and the residence at which the taxpayer ordinarily resided after the relocation (in section 62 and subsection 248(1), referred to as the "new residence") are in Canada, and • the distance between the old residence and the new work location is not less than 40 kilometres greater than the distance between the new residence and the new work location. ...

The Second Order requires the Payer to pay the Recipient for XXXXXXXXXX % of any net medical, dental and drug expenses, Alberta Health Care coverage and private medical and dental insurance coverage for the child commencing December 1, 2007. ... If the Payer pays XXXXXXXXXX % of the total child support arrears owing on or before December 1, 2010, then the outstanding balance will be forgiven. ...

Components of a solar pv system that qualify for inclusion in Class 43.2 / Class 43.1 would generally include solar cells or modules and related equipment, including: (a) inverters, control, conditioning and battery storage equipment (designed to store electrical energy), (b) support structures, and (c) transmission equipment up to the interface with either the distribution system or the local utility. Examples of assets that may be part of a solar pv system but would not be eligible for inclusion in Class 43.2 / Class 43.1 are buildings or parts of a building (other than a solar cell or module that is integrated into a building), electrical distribution equipment, and auxiliary electrical generating equipment. ...

The legal obligation, even if considered to be created currently, is an obligation to make good the periodic payments …” The court noted the difference between a court order and a written agreement with respect to retroactive support in paragraphs 6 and 7 of Bayliss v. ... Both those cases were concerned with separation agreements that purported to provide that the taxpayer was to make periodic payments during a period beginning before the contract had been entered into. … [7] This case, in my opinion, is materially different in that the retroactive obligation to make the payments from August 1, 2001 to August 1, 2002 is created by the order of the Superior Court of Justice, not simply by an agreement between the parties. ...

In this regard, the adjustment to the ACB of a partnership interest to account for partnership income is set out in subparagraph 53(1)(e)(i) of the Act, which provides as follows: [In computing the adjusted cost base to a taxpayer of property at any time, there shall be added to the cost to the taxpayer of the property such of the following amounts in respect of the property as are applicable: …] (i) an amount in respect of each fiscal period of the partnership ending after 1971 and before that time, equal to the total of all amounts each of which is the taxpayer's share (other than a share under an agreement referred to in subsection 96(1.1)) of the income of the partnership from any source for that fiscal period … [Our emphasis.] ...

Reasons: 1) The amounts received are in consideration for goods provided pursuant to the terms of a contractual arrangement between the taxpayer and the Ontario Power Authority and / or local utility company. 2) Consistent with the comments provided in IT-120R6. 2008-027535 XXXXXXXXXX Bob Naufal (613) 957-2097 September 25, 2008 Dear XXXXXXXXXX: Re: Installation of a Solar Panel Roof We are writing in response to your letter dated April 14, 2008 to the Sudbury Tax Services Office and forwarded to our Directorate on April 17, 2008 for response. ... In a follow-up conversation with a representative from your office (Naufal / XXXXXXXXXX), we were advised that this contract is described as the OPA's "Standard Offer Program". ...

Les faits Vous détenez actuellement moins de 10 % des actions du capital-actions de Société 1, une société inactive disposant d'un solde de "pertes fiscales". ... Société 1 détiendrait plus de 90 % des actions du capital-actions de Société 2, également inactive et présentement en situation de faillite. ...

En l'espèce, la seule disposition qui permettrait d'exempter les allocations que vous vous proposez de verser à vos employés est le sous-alinéa 6(1)b)(vii) qui se lit comme suit: Les allocations raisonnables pour frais de déplacement, à l'exception des allocations pour l'usage d'un véhicule à moteur, qu'un employé- dont l'emploi n'est pas lié à la vente de biens ou à la négociations de contrats pour son employeur- a reçues de son employeur pour voyager, dans l'accomplissement des fonctions de sa charge ou de son emploi [...] ... Remboursement des frais d'hébergement En ce qui a trait aux remboursements de dépenses reçus par un employé, le bulletin d'interprétation IT-522R fournit la définition suivante de "remboursement": Un remboursement est un paiement que l'employeur fait à son employé en vue de rembourser à ce dernier les sommes qu'il a déboursées dans l'exercice des fonctions de son emploi qui se rapportent aux activités de l'entreprise de son employeur. [...] ...

Among other things, the definition in Section 54 says that the "principal residence of a taxpayer for a taxation year means a particular property that is a housing unit [...] that is owned, whether jointly with another person or otherwise, in the year by the taxpayer, (a) where the taxpayer is an individual [...] if the housing unit was ordinarily inhabited in the year by the taxpayer or the taxpayer's spouse or common-law partner, former spouse or common-law partner or by a child of the taxpayer" [Emphasis ours]. ...