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In addition, the proposed new taxpayer migration rules, contained in the Notice of Ways & Means released by Finance on October 2, 1996, will apply to deem the individual to dispose of and reacquire the shares of Holdco at fair market value at the time of departure from Canada. ...

Reasons: Persons who have "earned income" (in this case employment income while resident in Canada, and remuneration from employment by non-resident who was previously resident paid by person in Canada & not subject to tax in another country) can contribute to RRSP with limit reduced if participating in an RPP. ...

In this respect we would refer you to paragraph 5 of Interpretation Bulletin IT-218R, which provides: " 5. ...

Ce salaire se chiffre à 50 000 $. QUESTIONS Vous voulez savoir si le montant de salaire que la Société A verse à M. ...

Principal Issues: medical expenses- digestive enzymes and homeopathic substitutes that are not recorded in a pharmaceutical register and equipment such as vent covers, pillow & mattress covers, dust masks and vacuums Position: not eligible under para 118.2(2)(k),(n) or (m) but when homeopathic substitutes and digestive enzymes are provided as part of the medical service, the fees paid to a medical practitioner for such substances qualifies under paragraph 118.2(2)(a) Reasons: do not meet requirements of the relevant provisions A. ...

En outre, un montant supplémentaire de 1 500 $ est déductible en vertu de la disposition 60(j.1)(ii)(B) de la Loi pour chaque année antérieure à 1989 et pour laquelle les cotisations de l'employeur versées à un régime de pension ou à un régime de participation différée aux bénéfices n'ont pas été dévolues au retraité. ...

2- 104(13.2) Position Adoptée: 1- no 2- explain mechanism Raisons POUR POSITION ADOPTÉE: 1- ccm 970847 and XXXXXXXXXX 2- The wording of 104(13.2) and comments on deemed capital gains (ccm # 7-2755, 9508671, 9428005 and E9505075) XXXXXXXXXX 5-970865 Attention: XXXXXXXXXX September 3, 1997 Dear Sirs/Madams: Re: Pre-1972 Spousal Trust and Subsection 104(13.2) of the Income Tax Act We are replying to your facsimile of March 27, 1997 wherein you requested a technical interpretation on a pre-1972 spousal trust and subsection 104(13.2) of the Income Tax Act (the "Act"). ...

Resident Individual Position: Taxable but rate restricted by Canada-U.S. treaty Reasons: Taxable pursuant to s. 2(3), 6(1)(f), 115(1)(a) & 115(2) of the Act but rate restricted 15% of Gross Amount of Payments Pursuant to Article XVIII of Canada-U.S. ...

Je conclus sur ce point que, à moins que l'al. 56(1)n) de la Loi de l'impôt sur le revenu ne s'applique en sa faveur, Mme Savage est assujettie à l'impôt sur le revenu à l'égard des 300 $ reçus de son employeur. ...

Position: Not enough information & must be determined by TSO. Reasons: Tax consequences attaching to past payments to be confirmed by TSO; more info re legislation authorizing the payments and whether deemed to be an expense allowance. ...