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This view is consistent with the views of Maurice Cullity, as expressed in his article published in volume 18 of the Estates, Trusts & Pensions Journal (pages 31-51), Post-Mortem Tax Planning: Renunciations, Disclaimers, Surrenders and Elections, where he notes that a release or surrender of an interest in a trust with no express intent to benefit any other person is considered to be a release or surrender of the interest to the trustees. ...

In addition to the above test, the expenses must meet the preamble to subsection 20(1) of the Act which is, "... there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may be regarded as applicable thereto... ...

La catégorie 16 est décrite à l'Annexe II, en partie de la façon suivante: (...) les biens acquis après le 12 novembre 1981, constitués par: e) un véhicule à moteur qui répond aux conditions suivantes: (i) ce véhicule serait une automobile au sens du paragraphe 248(1) de la Loi s'il était fait abstraction de l'alinéa c) de la définition de ce terme, (ii) il a été acquis en vue d'être loué, (iii) la période de location prévisible, par preneur, ne dépasse pas 30 jours par période de 12 mois, Un véhicule à moteur doit rencontrer les trois conditions énumérées ci-dessus afin d'être classé dans la catégorie 16 de l'Annexe II. ...

Yours truly, Patricia Spice for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ENCLOSURES ...

Il y a un avantage imposable si la formation est suivie principalement pour le bénéfice de l'employé. (...) ...

Tel que mentionné à la page 15 du RC4157, si vous versez à un conjoint survivant ou à un héritier une prestation consécutive au décès, cette personne pourrait déduire une partie de ce paiement (jusqu'à un maximum de 10 000 $) dans sa déclaration de revenus. ...

The CPP and EI may contain provisions to deem self-employed individuals hired by placement agencies to be employee for purposes of pensionability and insurability, these deeming provisions do not extend to the Income Tax Act. 1999-000473 XXXXXXXXXX Karen Power, C.A. (613) 957-8953 Attention: XXXXXXXXXX January 20, 2000 Dear Sirs: Re: Subsection 6(6) Benefits & Self-Employed Placement and Employment Agency Workers We are writing in response to your letter dated September 13, 1999, concerning the taxation and insurability of board and lodging provided to self-employed placement and employment agency workers. ...

Yours truly, Patricia Spice for Director Financial Industries Division Income Tax Rulings Directorate Policy & Legislation Branch ...

. $25.00- 15.00 = $10.00), we believe that a benefit will have been conferred on the non-resident parent since the subsidiary is only obligated to reimburse the difference between the non-resident parent's cost of acquiring the shares and the exercise price (i.e. $20.00- 15.00=$5.00). ...

Although benefits derived from the exercise of a stock option are taxed in the year the option is exercised, the "calendar year concerned " for the purpose of paragraph 2 of Article 15 of the Convention refers to the year in which the employment was exercised. ...