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À cette date, Difficulté a des pertes autre que des pertes en capital de 100 000 $. 2. ...

The CRA has a longstanding position that is outlined in Guide T4130, Employers’ Guide – Taxable Benefits and Allowances which provides an exception concerning personal travel. ...

For a complete list of payments that are exempt from reporting under subsection 233(2) of the Regulations, see Chapter 4 of Guide T5007 – Return of Benefits. ...

See Guide T4130, Employers’ Guide – Taxable Benefits and Allowances, for additional information. ...

6 July 2020 External T.I. 2020-0840271E5- Indian Employment Income Unedited CRA Tags 81(1)(a) * Principal Issues: Whether the employment income earned by Indians that benefit Indigenous women who live off-reserve is exempt from tax. ...

The Trust must satisfy paragraph (d) of the REIT Definition, which requires that throughout the trust’s taxation year, the total fair market value of certain qualifying properties – namely “real or immovable property” (as defined under subsection 122.1(1)) that is capital property and certain other listed properties- must equal at least 75% of the trust's equity value. ...

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 Mine Development Expenses incurred after November 16, 1978 and before March 21, 2013 were eligible as CEE under paragraph (g) of the definition of CEE. ...

Yours truly, Helen Ferrigan A/Section Manager for Division Director Financial Industries and Trusts Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

5 December 1990 External T.I. 90M12235 F- Employee Benefit Plans Existing Prior to December 31, 1987 Unedited CRA Tags 125(7) specified investment business, 248(1) small business corporation, 248(4), 249(4), 256   December 5, 1990 S.G. ...

To show the effect where contingent beneficiaries are concerned, we have considered the grandchildren's rights to arise only on the death of a child. 1.      ...