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The facts as described in your letter and clarified in further telephone discussions are as follows: The XXXXXXXXXX (“Aco”) is a corporation without share capital that was created under, and governed by provincial legislation – in particular the XXXXXXXXXX (the “Enabling Legislation”). ...

Paragraph 125.7(4)(d) of the Act is available where all or substantially all (which generally means at least 90%) of an eligible entity’s qualifying revenue – determined without reference to paragraph (d) of the definition “qualifying revenue” of the subsection 125.7(1)- is from one or more particular persons or partnerships with which it does not deal at arm’s length (“NAL entity”). ...

Reasons: (1) The term “mental infirmity” is not defined in the Act; determination is a question of fact. (2) Relevant provisions of the Act for distributions from a personal trust; certain payments made from the trust may jeopardize the status of a lifetime benefit trust – subject to the conditions of paragraph 60.011(1)(b). (3) Relevant provisions of the Act for distributions from a personal trust. ...

. * Principal Issues: Will the payment of fees by the Issuer to the Promotor cause the shares to be prescribed shares within the meaning of section 6202.1 of the Regulations? ...

Yours truly, Kimberley Wharram Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 The CRA generally considers that the reference to the word "primarily" requires the use of the particular property in Canada for a qualifying purpose to represent more than 50 percent of its total use 2 However, subsection 127(11) specifically excludes certain activities from qualifying, such as storing, shipping, selling or leasing finished goods, purchasing raw materials, administration, purchase and resale operations, data processing or providing facilities or employees, including cafeterias, clinics and recreational facilities. 3 See technical interpretations 2018-0768241E5 and 2019-0797491E5. ...

We also acknowledge our discussions of November 12 and December 5 and 10, 2019 (Clarkson / XXXXXXXXXX). ...

The stages described above appear to distinguish between loans that may be at risk for collection, with no indication that the loans are impaired (Stages 1 & 2), and loans identified as impaired (Stage 3). ...

Subsection 153(1.02) of the Act states: “For the purposes of this Act, if an eligible employer pays, at a particular time that is within the eligible period, eligible remuneration in respect of which a particular amount is required to be deducted or withheld under subsection (1), then the eligible employer is deemed to have remitted to the Receiver General at the particular time in respect of the particular amount, an amount equal to the least of…” Therefore, in order to qualify for the TWS all the following conditions must be met: Opco’s employees must be eligible employees Opco must be an eligible employer Opco must have paid eligible remuneration “ in respect of which a particular amount is required to be deducted or withheld” under subsection 153(1) that eligible remuneration must have been paid during the eligible period. ...

Ce paragraphe précise qu'il faut inclure, dans le calcul du revenu d'un détenteur d'une police d'assurance-vie pour une année d'imposition à l'égard de la disposition d'un intérêt dans une police d'assurance-vie (autre que certaines polices exclues), l'excédent du produit de disposition de son intérêt dans la police que le détenteur a acquis le droit de recevoir dans l'année qui est en sus du coût de base rajusté, pour le détenteur de la police, de cet intérêt immédiatement avant la disposition. 24(1) À     ce sujet, le bulletin d'interprétation IT-448 discute des effets apportés par des modifications à certains titres.  ...

11 January 1990 External T.I. 74320 F- Partnerships and the "Successor" Rules and Partnerships and Resource Allowance Unedited CRA Tags 96(1), 1210(2), 20(1)(v.1), 1204(1)   January 11, 1990 E.H. ...