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Yours truly, Fiona Harrison, CA Manager Resources Section Reorganization & Resources Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Position: 1 & 2 Question of fact. Reasons: 1. The terms of employment may in effect provide that all services performed by the employee shall be performed as an employee of the corporation and that all income from such services shall be accounted for by the corporation. 2. ...

Access rights to the land required to construct and operate the Project have been obtained through individual land lease agreements with the option to enter into long term leases / easements. ...

20 March 2012 External T.I. 2011-0418701E5- Social Assistance Payments Unedited CRA Tags ITA 56(1)(u), 110(1)(f), Income Tax Regulations 233(1) & 233(2) Principal Issues: 1. ...

New subsection 13(40) provides that, for the purposes of subsection 13(37), inter alia, the term “eligible capital expenditure” has the meaning it had prior to 2017 – namely, the meaning assigned to the term in subsection 14(5) of the Act. ...

We also acknowledge our various conversations (Young / XXXXXXXXXX). Based on the information provided to us, it is our understanding that in 1989 you purchased a "Return of Premium Life Insurance Policy" from an insurer. ...

Lita Krantz, CA Assistant Director International & Trusts Division Income Tax Rulings Directorate ...

Pursuant to subsection 4600(2) of the Regulations, a property is "prescribed machinery and equipment" if, inter alia, it is depreciable property of the taxpayer that is: "..... ...

11 January 2012 External T.I. 2011-0410641E5- Ordering of tax credits and charitable gifts Unedited CRA Tags 118.1(1) & (3); 118.92 Principal Issues: 1. ...

All parts are integrated [...]. The machine enclosure integrates the laser and operator panel. ...