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Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Robin Maley Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

For Director International & Trusts Division Income Tax Rulings Directorate ...

Position: 1. a) Yes, taxable to the employee under paragraph 6(1)(a) of the Act; 1. b) & c) Non-taxable to the employee; 2. ...

14 January 2009 External T.I. 2008-0270771E5- Residence of a corporation Unedited CRA Tags 250(4), 250(5), 116, Article IV(1) & (3) of Canada-US Income Tax Convention Principal Issues: Where a particular corporation is resident. ...

B) Whether the cost of specialized / personalized clothing would be deductible as a business expense. ...

A separate response will be sent to you from the Excise & GST/HST Ruling Directorate addressing your questions about the Excise Tax Act. ...

As noted in the following paragraphs of the Income Tax Folio, S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs published by the CRA and available at http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s3/f10/s3-f10-c1-eng.html 1.96 The Act requires that all contributions, acquisitions and dispositions of property, distributions, and any other transactions involving a registered plan occur at fair market value. ...

Reasons: Juster v. the Queen [74 DTC 6540], McLaws v. the Queen [76 DTC 6005], Levy v. the Queen [90 DTC 6346], Bourque v. the Queen [96 DTC 6412] & previous administrative positions relating to single or separate businesses. ...

Si, d'autre part, l'adhésion est une condition nécessaire à la conservation du statut professionnel (p. ex. l'Ordre des médecins et chirurgiens de la province, pour un médecin), la cotisation versée à cette association est déductible [...]. ...