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Example 1: Spouse 1 earns $36,000, Spouse 2 earns $7,000 and fmv = $25,000, # of months = 12 Spouse 1: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $36,000; then (A) = $12,000 Spouse 2: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $7000; then (A) = $10,000 Therefore: Spouse 1: (A) = $12,000 and (B) = $25,000 such that Spouse 1 deducts $12,000 and Spouse 2: (A) = $10,000 and (B) = $25,000- $12,000 (deducted by Spouse 1) or $13,000 such that Spouse 2 would deduct $10,000 but for the prohibition that the deduction cannot exceed eligible employment income, so Spouse 2 deducts $7,000. Combined deductions = $19,000 (which is not greater than the fmv) Example 2: Each spouse earns $15,000, fmv = $20,000, # of months = 12 Spouse 1: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $15,000; then (A) = $10,000 Spouse 2: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $15,000; then (A) = $10,000 Therefore: Spouse 1: (A) = $10,000 and (B) = $20,000 such that Spouse 1 deducts $10,000. ... Combined deductions = $20,000 (which is not greater than the fmv) Example 3: Spouse 1 earns $51,000, Spouse 2 earns $36,000 and fmv = $25,000, # of months = 12, office at home expense claimed by Spouse 1 = $3,000 Spouse 1: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $51,000; then (A) = $17,000 Spouse 2: (A) = greater of (A)(I) or $10,000 and (A)(II) or 1/3 of $36,000; then (A) = $12,000 Therefore: Spouse 1: (A) = $17,000 and (B) = $25,000- $3,000 or $22,000 such that Spouse 1 deducts $17,000. ...

Vous décrivez la situation d’une fiducie personnelle (« Fiducie 1 ») résidant au Canada qui disposerait en faveur d’un tiers non lié du seul bien de la fiducie, soit des « actions admissibles de petite entreprise » (« AAPE ») au sens du paragraphe 110.6(1). ... Par conséquent, les « gains en capital imposables admissibles » d’une fiducie personnelle se limitent au « plafond annuel des gains » et au « plafond des gains cumulatifs » de la fiducie telle qu’ils sont définis au paragraphe 110.6 (1). Le « plafond annuel des gains » correspond au résultat du calcul des éléments A–B. ...

7 November 1989 External T.I. 74220 F- Social Assistance Payments Unedited CRA Tags 110(1)(f)(iii)   November 7, 1989 VICTORIA DISTRICT OFFICE Head Office Public Affairs Division Business and General   Division D.J. ... The facts of the situation described in your memorandum include-      the Ministry of Social Services and Housing provides homes designated for the care of children and young adults that are wards of the Province of British Columbia.-      the Ministry contracts with a married couple to operate the home as a group home.  ... The current fee for service is $3050.00 per month, an amount which is shared between husband and wife.-      the contracting couple also own their own home, at which they normally reside during their regular relief breaks. ...

Dans le cadre d'un remaniement de capital, les 1 000 actions de catégorie " A " du capital-actions d'Opco seraient converties en 1 000 actions privilégiées de catégorie " B " du capital-actions d'Opco, ayant un capital versé de 1 000 $ et une valeur de rachat de 5 000 000 $. ... Immédiatement après cette conversion d'actions, Opco émettrait 100 actions de catégorie " A " de son capital-actions, soit 60 actions à l'enfant de X pour une contrepartie de 60 $ et 40 actions de la même catégorie à Gestion-Tiers pour une contrepartie de 40 $. ... Opco s'apprêterait à procéder au rachat d'actions privilégiées de catégorie " B " de son capital-actions. ...

16 June 1992 External T.I. 9211635 F- Taxable Dividends Unedited CRA Tags 55(2), 55(3)(a)   5-921163 24(1) J. Teixeira   957-2095 Attention:  19(1) June 16, 1992 Dear Sirs: Re: Request for Technical Interpretation Subsections 55(2) and 15(1) of the Income Tax Act (the"Act") This is in reply to your letter of April 14, 1992 requesting our opinion as to whether subsections 55(2) or 15(1) of the Act will apply to the situation outlined in your letter. ... In this context, paragraph 55(3)(a) of the Act, provides in general terms, that subsection 55(2) will not apply to a dividend received by a corporation if the dividend was received as part of a series of transactions or events that did not result in      (i)     a disposition of any property to a person with whom the corporation that received the dividend was dealing at arm's length,       or   (ii)  a significant increase in the interest in any corporation of any person with whom the corporation that received the dividend was dealing at arm's length. ...

XXXXXXXXXX 2016-063396 Sylvie Labarre, CPA, CA Le 20 avril 2016 Monsieur, Objet: Revenu protégé – période « tampon » La présente est en réponse à votre courrier électronique du 18 février 2016 dans lequel vous nous demandez notre position à l’égard de l’inclusion de certains revenus dans le calcul du revenu gagné ou réalisé immédiatement avant le moment de détermination du revenu protégé aux fins du paragraphe 55(2). À moins d’indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l’impôt sur le revenu (ci-après la « Loi »). ... Il est entendu que si la vente des actifs survenait avant le moment de détermination du revenu protégé et si des montants étaient ajoutés au revenu protégé pour la période « tampon » conformément à la position indiquée aux paragraphes précédents, il ne serait pas permis de tenir compte une deuxième fois desdits montants dans le calcul du revenu protégé pour une période subséquente à cette période « tampon ». ...

Nelson   (613) 957-8984 June 12, 1989 Dear Sir: We are writing in response to your letter dated May 30, 1989, wherein you described the following situation. 24(1) You have asked for our interpretation of the Act to determine: 1.      ... It is our view that such income would be characterized as being part of the corporation's active business income for purposes of the small business deduction outlined in subsection 125(1) of the Act.       ... ChiefResource Industries SectionBilingual Services & ResourceIndustries DivisionRulings Directorate ...

A cet égard, vous nous présentez la situation hypothétique suivante: Les faits 1.      ... Les Actions Privilégiées émises en contrepartie auront un capital versé de $1. 4.      ... En contrepartie, Newco émettra au Contribuable un nombre équivalent d'actions de son capital-actions dont il sera le seul actionnaire. 5.      ...

One type of excluded benefit is the benefit derived from an employer's contribution to a "private health services plan" (PHSP) which is defined, in part, in subsection 248(1) of the ITA as "(a)      a contract of insurance in respect of hospital expenses, medical expenses or any combination of such expenses, or (b)     a medical care insurance plan or hospital care insurance plan or any combination of such plans... ... Fuoco for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      Brian Close      Chief of Source Deductions      Saint John District Office ...

5 February 1992 External T.I. 9200815 F- Whether or Not Employer's Contributions Have Vested Unedited CRA Tags 60(j.1)(ii)(B) 5-920081 24(1)               D. ...