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As noted above, subsection 44(2) applies inter alia to compensation described in paragraph (c) of the definitions of "proceeds of disposition " in subsection 13(21) and section 54. ...

La société a démoli l'immeuble, a réalisé une perte finale et, sur le même terrain, a érigé un nouvel immeuble dont le coût était supérieur à 50 000 $ et qui fut inscrit dans une catégorie fiscale distincte. ...

Sandy Parnanzone For Director, Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

As noted in your letter, in an earlier interpretation covering a similar hypothetical situation (our reference # 2006-019886) we referred to the flexible approach to tracing/linking as discussed in paragraph 20 of Interpretation Bulletin IT-533, entitled "Interest Deductibility and Related Issues", and stated that the approach suggested in the interpretation (analogous to your conclusions noted above) could be used, provided that the funds from the relevant portion of the personal line of credit (analogous to $40,000 of the mortgage as noted above) continued to be used for the purpose of earning income from a business or from property. ...

Carruthers, CA September 7, 2007 Dear XXXXXXXXXX: Re: Interest Deductibility- Tracing/Linking Through Lines of Credit This is further to our September 20, 2006, reply to your request of July 21, 2006 (our reference # 2006-019886), wherein you asked for our assistance to clarify the interest deduction that would be allowed on an investment/personal line of credit based on the example that follows: A taxpayer has a personal line of credit for $60,000 as of January 1, 20XX. ...

In general terms, the amount to be included in income from the disposition of a life insurance policy is determined by the formula: Income Inclusion = Proceeds of Disposition- Adjusted Cost Basis The computation of the "proceeds of disposition" and the "adjusted cost basis" of a life insurance policy are found in their definitions in subsection 148(9) of the Act. ...

Le 10 janvier 2008 Madame, Objet: Revenus de la société de personnes La présente fait suite à votre lettre du 23 février 2007 par laquelle vous nous demandez notre opinion sur le traitement fiscal applicable à une société de personnes aux fins de la Loi de l'impôt sur le revenu (ci-après la "Loi "). ...

Yours truly, Daryl Boychuk for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

As noted in paragraph two of IT-273R2: "¶ 2. When assistance is received in the course of earning income from a business or property, the application of well-accepted business principles for the purpose of calculating profit or loss under section 9 commonly requires the cost of an asset or the amount of an expense to be reduced by any reimbursement or similar payment that relates to the acquisition of the asset or the expense incurred. ...

Under the Program, an applicant will enter into a contract with the OPA, pursuant to which the applicant will deliver electricity to a local electricity distribution system in Ontario for a 20-year period and receive $ 0.42 per kWh of production. ...