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Pursuant to B in the definition of “annual gains limit” in subsection 110.6(1) of the Act, an individual’s “annual gains limit” is reduced by: “... the total of (a) the amount, if any, by which (i) the individual’s net capital losses for other taxation years deducted (emphasis added) under paragraph 111(1)(b) in computing the individual’s taxable income for the year exceeds (ii) the amount, if any,...for the year, and (b) all of the individual’s allowable business investment losses for the year; (emphasis added)”. ...

In our view, the amount that results from the application of the subtraction equation in paragraph (a) in the definition of “capital dividend account” cannot be less than zero, because paragraph (a) states that: “ the amount, if any, by which (i)......exceeds (ii).....” ...

Principal Issues: Will the words "investing of its funds in property (other than real property)" in subparagraph 132(6)(b)(i) cease to be met where a mutual fund: 1) makes secured loans of its securities (which may not be viewed as “qualified securities” in section 260 of the Act- i.e listed on prescribed stock exchanges) or enters into repurchase agreements, 2) makes short sales of securities, 3) writes naked call options, and 4) invests in all manner of derivatives (including swaps), whether to take a position or to hedge, and whether they constitute "permitted derivatives" under National Policy # 39 of the Canadian Securities Regulators. ...

Principal Issues: whether Langley, Abbotsford and Yale form part of metro area of Vancouver and whether Nisku is part of the metro area of Edmonton for purpose of transport employee deduction Position: Langley & Abbotsford are part of metro Vancouver Nisku is part of metro Edmonton Although Yale is not part of metro Vancouver, no deduction under 8(1)(g) for regular runs between Yale and Vancouver Reasons: finding of fact for whether metro includes a certain municipality-for regularly scheduled trips between Yale and Vancouver, which would normally involve a regular 8 hour day, the deduction under 8(1)(g), while not limited by 8(4) is only available if the employee must routinely pay for meals and lodging because of the distance travelled. ...

& Mrs. S) managed the farming activities on both parcels of land. ...

Finalement, l’impact fiscal fédéral d’un tel arrangement peut être négligeable, voire inexistant puisque, comme vous nous l’avez mentionné, le montant des bourses d’études est, la majorité des cas, inférieure à cinq cents dollars (500 $) et donc ce montant serait exclu du revenu en vertu de l’alinéa 56(1)n) de la Loi. ...

Après cette réduction, le particulier ne sera généralement tenu d'ajouter à son revenu que le montant correspondant à 20 pour cent de la fraction de son revenu qui dépasse 40 000 $. ...

Sous réserve de ce qui est prévu au paragraphe 40(3.16) de la Loi, les expressions «apport important de capital» et « augmentation importante de sa dette» ne sont pas définies dans la Loi. ...

Les règles prévues à l’article 146.01 de la Loi concernant le RAP permettent aux particuliers de retirer jusqu’à 20 000 $ de leur REER pour acheter ou construire une habitation admissible. ...

Reasons: See files # 5M08340, 58311, 9225415, 941399, 9816165, 9700935, 931860, 9306161, 9309051, and 9309041. ...