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For your information, we list four of such cases below:      Harold P. ... Her Majesty the Queen- 78 DTC 6497 (FCTD)      William C. Krafve v. MNR- 84 DTC 1002 (Tax Court of Canada)      Harold J.C. ... Her Majesty the Queen- 85 DTC 5179 (FCTD)      Louie Allred, Executrix of the Estate of Carl M. ...

18 July 1991 External T.I. 9115255 F- Reorganization- Creditor Proofing Unedited CRA Tags 55, 84.1, 245   July 18, 1991   5- 911525   R. ... Contemplated Transactions 5. 6.     24(1) 7. 8. Purpose of the Contemplated Transactions 9.     24(1) You would like us to provide our opinion on the following conclusions set out at page two of your letter: 1. 2.      24(1) 3.4.5.6. ... Where no shares of the purchaser corporation are issued as consideration for the shares acquired by it, this provision would not be applicable.       ...

There seems no discussion of payment or credit for "Timber royalties" (paragraph 212(1)(e) of the Act). 2.       ... " 3.     Item 28: It may be unclear whether royalties for the use of R & D property is included here or under item 31. 4.     Item 30: We suggest deleting the word "payment" (see paragraph 212(1)(j)). 5.       ...

The Department had stated the following position at question 62.       ... Factors that have been considered in establishing whether share were or were not acquired in the ordinary of business are as follows:      1.   the nature of the holder's activities;      2.   the number and frequency of such share acquisitions by the holder;      3.   ...

7 November 1990 External T.I. 901865 F- Attribution Unedited CRA Tags 74.1, 74.5, 74.2 24(1) 901865   A. Humenuk 19(1) (613) 957-2135 November 7, 1990 Dear Sirs: Re:  Attribution We are replying to your letter dated August 10, 1990, concerning the application of subsection 74.1 in the following situation: Facts 1.      2.     24(1) 3.      4.      5.      ...

8 April 1992 External T.I. 9200375 F- Whether Hypothecation Of Treasury Bills A Loan (6797-1) Unedited CRA Tags 18(4), 18(6), 212(1)(b) XXXXXXXXXX 920037       K.B. Harding       957-2111 Attention: XXXXXXXXXX April 8, 1992 Dear Sirs: Re: Thin Capitalization This is in reply to your letter of December 17, 1991 wherein you requested our opinion whether the thin capitalization and withholding tax rules would apply to the following hypothetical situation. (a)     Holdco is a non-resident corporation and owns all of the issued shares of Canco. ...

14 August 1990 External T.I. 32895- Réduction du capital versé de certaines actions Unedited CRA Tags 84(3), 83(2), 83(2.1), 245(2) Le 14 août 1990 DOSSIER Bureau Principal   DIRECTION DES   DÉCISIONS   B. ... Justifications et décisions 1.     Réduction du capital versé des actions      La réduction du capital versé n'est pas considérée en elle- même comme une disposition de l'action selon le communiqué spécial du bulletin IT-448 du 21 juin 1982.  ... Conclusion           Les transactions projetées résultent en l'utilisation du CDC pour éliminer le gain en capital potentiel sur les actions privilégiées détenues par l'actionnaire principal (qui aurait été réalisé à la mort du contribuable).  ...

2)      Le Ministère accorde-t-il à tout le moins une déduction en vertu de l'alinéa 20(1)hh) de la Loi lors du rachat des actions, de la conversion des actions ou du remboursement de la dette? 3)      Dans l'éventualité où une telle dette est assumée par un contribuable dans le cadre du transfert des éléments d'actifs pour lesquels avait été contracté l'emprunt, le Ministère accordera-t-il à l'emprunteur original lors du transfert de l'entreprise ou à l'acquéreur au moment où ce dernier remboursera l'emprunt une déduction en vertu de l'alinéa 20(1)hh) de la Loi? ... Une telle position a été prise dans:-      Question 19 de la table ronde du congrès de 1991 de ACEF-      Question 8.2 de la table ronde du congrès de 1991 de APFF-      Note de service 7-901286 du 18 juillet 1991-      Note de service 7-902032 du 18 juillet 1991-     Note de service 7-4105 du 1er mai 1990 Un prêt peut aussi être visé par l'alinéa 12(1)x) puisque les prêts à remboursement conditionnels sont prévus aux sous-alinéas 12(1)x)(iii) et 12(1)x)(iv) de la Loi. ...

6 September 1990 External T.I. 901915 F- Taxation of Status Indians Unedited CRA Tags n/a   September 6, 1990 Edmonton District Office Business and General Source Deductions Section Division   Bill Guglich Wayne Kwamsoos   901915   EACC9684 SUBJECT: Taxation of Status Indians Covered by Treaty No. 8 This is in reply to your round trip memorandum of June 19, 1990 which has been referred to us. ... Those comments were:      "We assured them that the treaty would not lead to any forced interference with their mode of life, that it did  not open the way to any imposition of any tax, and that there was no fear of enforced military service. ... We trust that this will be of assistance to you. for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

Background 24(1) *     The Income Tax Act does not specifically regulate the operations or expenditures of political organizations (except with respect to the issuance of official receipts for contributions to federal parties). ... Registered Canadian political parties (federal and provincial) are generally considered to be tax-exempt non-profit organizations. *      A trust is considered to be a taxpayer separate and distinct from its settlor or beneficiary. ... The trust document will determine the specifics of income *     In the present case we are not given the complete facts. ...