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Faits 1.      Monsieur A et son épouse, Madame A, résident tous deux au Canada. 2.       ... L'immeuble est grevé d'une hypothèque de 150 000 $. 3.       ... Vos questions 1.      Vous nous demandez de confirmer que l'immeuble constituera un bien en immobilisation pour Madame A au moment du transfert à la fiducie. 2.       ...

Personal Pension Contract Unedited CRA Tags 56(1)(a), 94(1), 60(j) 24(1) 5-902682   F. ... You specifically pose 4 questions in respect of the following situation:-         A Canadian/U.K. citizen works for a U.K. employer and participates in a U.K. group pension plan.-         After accruing a group pension in the U.K., the Canadian,/U.K. citizen terminates his U.K. employment and returns to Canada and re-establishes Canadian residency.-         Subsequent to this, the Canadian resident proposes to exercise his right to transfer the cash equivalent value of his deferred U.K. group pension to a PPC. We will respond to your questions in the order that they were raised: 1,2       It is our view that where a Canadian resident receives an amount under a U.K. pension plan, either directly or indirectly through a transfer to his PPC, such an amount will be included in his income as a superannuation or pension benefit under paragraph 56(1)(a) of the Income Tax Act (the "Act").       ...

21 November 1989 External T.I. 58755 F- Stock Split Unedited CRA Tags 110.6(1) qualified small business corporation share, 110.6(14)(f) 19(1) File No. 5-8755   R.B. ... Our understanding of the situation described in your letter is as follows: 24(1) Your analysis of the relevant provisions in the Act, along with the Department's position set out in IT-65, is as follows: For a share to qualify as a share of a qualified small business corporation, a "holding period test" must be met as the share must be:      "a share of the capital stock of a corporation that throughout the 24 months immediately preceding the determination time, was not owned by anyone other than the individual or a person or partnership related to the individual..." However, paragraph 110.6(14)(f) provides the following::      "shares issued after June 13, 1988 by a corporation to a particular person... shall be deemed to have been owned immediately before the issue by a person who was not related to the particular person...unless the shares were issued      (i)  as consideration for other shares, or      (ii)  as part of...a series of transactions in which the person...disposed of property to the corporation that consisted of all or substantially all of the assets used in an active business carried on by that person... ...

3 December 1992 External T.I. 9226025 F- Loss On Guarantee For Inadequate Consideration Unedited CRA Tags 40(2)(g)(ii)   922602 24(1) L. Holloway   (613) 957-8953 Attention:  19(1) December 3, 1992 Dear Sirs: Re:     Application of Subparagraph 40(2)(g)(ii) of the Income Tax Act This is reply to your letter dated August 21, 1992, requesting an interpretation as to the application of subparagraph 40(2)(g)(ii) of the Income Tax Act (the "Act") and the exception to that provision found in paragraph 6 of Interpretation Bulletin IT-239R2.  Specifically, you asked the Department to confirm that subparagraph 40(2)(g)(ii) of the Act would not be applied to deny a capital loss in the following circumstances: €     the taxpayer received inadequate consideration in return for guaranteeing a debt of the corporation. €     the loss on the guarantee occurred once the taxpayer was no longer a shareholder. €     the taxpayer was a shareholder at the time the debt of the corporation was guaranteed. €     all the other conditions outlined in paragraph 6 of IT-239R2 are met. ...

27 January 2001 External T.I. 9134415 F- "Received"- Paragraph 28(1)(a) Unedited CRA Tags 28(1)(a), 12(1)(c)      913441      C. ... The hypothetical facts given are as follows: 1.     The taxpayer is in the business of farming. 2.     The taxpayer has recorded income in the past on the cash basis, in accordance with subsection 28(1) of the Act. 3.           24(1) You give 4 examples where a) the note is not formalized into a note payable and bears interest, b) does not bear interest, c) is formalized into a non-interest bearing promissory note payable in 24(1), and d) is formalized into an interest bearing promissory note with payment of the note and accrued interest due at maturity in 24(1). ...

En prenant comme hypothèse que Pubco réside au Canada, celle-ci est donc une " société publique " au sens des paragraphes 248(1) et 89(1) de la Loi. b) Une société (ci-après " Acquisitionco ") acquiert, à titre de propriétaire, la totalité des actions émises et en circulation de Pubco. ... Dans ce document, la Direction avait indiqué que l'expression " dirigeant d'une société " (" insider " of a corporation " dans la version anglaise de la Loi) devait s'interpréter selon le sens donné au terme " initié " (" insider ") par la Loi canadienne sur les sociétés par actions (ci-après la " LCSA "). Vous êtes d'avis que, dans la Situation Donnée, Acquisitionco serait un " initié " de Pubco aux termes de l'alinéa d) de la définition de " initié " édictée au paragraphe 126(1) de la LCSA. ...

Humenuk   (613) 957-2135 T. Bryant   File No. 7-4730 Subject:  Interpretation Bulletin Project Number 1507 Retiring Allowance Revision to IT-337R2- Version 13 We have reviewed version 13 of the draft revision to the above noted bulletin and offer the following comments for your consideration. (1)     Page 6, paragraph 7       23       We enclose a copy of Decision Summary 6123-7 and a letter from Current Amendments Division dated July 8, 1986, which indicates a tax policy perspective on this issue.  ... The example on page 8 would only be correct if the legal fees were incurred to obtain the pension income as well as the retiring allowance. (4)     Page 9, paragraph 10, lines 6-13      We suggest that the phrase "amount paid to an officer or employee" be changed to "amount paid in respect of a retiring allowance of an officer or employee".  If the amount is paid to the officer or employee, there is no need for the phrase "regardless of who actually receives it". (5)     Page 15, paragraph 12 (d)      The first sentence reflects a change proposed by us in our previous memorandum.  ...

26 February 1990 External T.I. 59385 F- Deduction of Premiums under RRSPs Unedited CRA Tags 146(5), 8(1) 19(1) File No. 5-9385   W.C. ... However, in your situation, 24(1) In this event we draw your attention to clause 13(24) of Bill C-52 which provides, in part, that:      "in its application to the 1987 to 1990 taxation years subsection 146(5) of (the Act) shall be read as follows:       (5) There may be deducted in computing the income for the taxation year of a taxpayer....      (a)  where the taxpayer was employed in the year and      (i)  as a consequence thereof was a person who is or may become entitled to benefits under a pension fund or plan in respect of the taxpayer's office or employment in the year... an amount that, when added to the amount, if any, deductible under paragraph 8(1)(m) in computing the income of the taxpayer for the year, does not exceed the lesser of $3,500 and 20% of the taxpayer's earned income for the year,... ...

1 May 1992 External T.I. 9200405 F- Prescribed Debt Obligation Unedited CRA Tags 12(9), ITR 7000(1) 5-920040 24(1)                    Robert Gagnon (613) 957-8953 Attention:  19(1) May 1, 1992 Dear Sirs: Re:  Regulation 7000 This is in reply to your letter of December 23, 1991 wherein you requested confirmation of your interpretation of section 7000 of the Income Tax Regulations ("Regulations").  ...

Elle a son siège social au même endroit que SOQUIA et elle a comme unique objet le développement des pêches commerciales.      22.  ... La qualité d'actionnaire n'est pa requise pour être administrateur.      24.  ... " L'article 17 se lit comme suit:      "17.   La Société ne peut, sans autorisation du gouvernement:      a)  acquérir des actions ou des biens d'entreprises poursuivant les mêmes fins ou des fins similaires;"      b)  contracter un emprunt qui porte à plus de 500 000$ le total des sommes empruntées par elle et non encore remboursée;      c)  acquérir des immeubles ou en disposer;      d)  prendre les engagements financiers au delà des limites fixées par règlement u gouvernement, lequel règlement doit avoir été publié dans la Gazette officielle du Québec;      e)  adopter des règlements concernant l'exercice de ses pouvoirs et sa régie interne. ...