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Le stagiaire qui bénéficie de ces services, au moins 15 heures par semaine, reçoit les allocations suivantes:-une allocation de formation de 23,34 $ par semaine;-le cas échéant, une allocation supplémentaire pour payer les frais de garde de tout enfant de 12 ans ou moins. ...

Our comments Paragraph 6 of Interpretation Bulletin IT-433R sets out the Department's position with respect to a post-dated cheque accepted in absolute payment of a debt and reads, in part, as follows: "... where a post-dated cheque is accepted in absolute payment of debt, the value of the post-dated cheque is normally considered to be income at the time it is received subject to a subsequent adjustment if it is not honoured on subsequent presentation for payment. ...

Reasons: 128(2)(e) only requires the trustee to include income arising from the dealings of the trustee & 128(2)(f) requires the bankrupt to include all other income of the post bankrupt period-the issue of whether and when a business ceases is a question of fact A. ...

As explained in paragraph 2 of Interpretation Bulletin IT- 337R2, a "retiring allowance" is defined in subsection 248(1) to mean an amount "... received on or after retirement of a taxpayer from an office or employment in recognition of one's long service or in respect of a loss of office or employment, whether or not received as, on account or in lieu of payment of damages, or pursuant to an order or judgment of a competent tribunal". ...

XXXXXXXXXX of the Plan provides for an indefinite postponement of a period of leave while the Agreement provides that "the leave period must commence no later than 6 years after (the) Salary Deferral Commencement date with a duration of at least 6 months as stated in the Income Tax Act ". ...

Yours truly, for Section Chief Financial Institutions Section Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Vous désirez savoir si les sommes en argent, variant de XXXXXXXXXX $ par année, qu'un organisme de bienfaisance verse à des personnes dans le besoin sont imposables et par conséquent s'il faut que cet organisme émettre un feuillet à cet effet. ...

Yours truly, for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

You question that if there is a sale of this elected land to their farm corporation, whether they are required to meet the 24 month holding period as the farm property must have been held or substituted for a property for 24 months prior to the sale date to the corporation in order to be classified as " qualified farm property" Our Response: If an individual farmer has filed a capital gains election for qualified farm property, the property is considered to have been sold and have been immediately reacquired. ...

Principal Issues: reason for year end forfeiture of balance in a health spending account & ATR-23 in particular Position: A health spending account may have limited carryforward capability but a c/f in excess of 12 months would not contain sufficient risk to be a plan of insurance Reasons: a health spending account that is not a plan of insurance is not a phsp A. ...