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(i)     "Connected With"      The "50% or more" test in paragraph (c) of the definition of QSBC Shares is in respect of active business assets (subparagraph (i)), shares or issued debt obligations of connected corporations (subparagraph (ii)), or a combination thereof (subparagraph iii). ... The test for connected corporations is set out in subsection 186(4) of the Act, and the Department has taken the position that subsection 186(2) is relevant for these purposes.      21(1)(b)      21(1)(b)      21(1)(b) (ii)     "Anyone"      Paragraph (b) of the definition of QSBC shares requires that a share, to qualify as a QSBC share at the determination time, have not been owned by anyone other than the individual or a person or partnership related to the individual, and such test must be met throughout the 24-month period preceding the determination time. ... The Act is generally consistent in acknowledging that distinction.      21(1)(a) M.A. ...

28 October 1991 Internal T.I. 9127307 F- Deductibility of Civic Election Campaign Contributions Unedited CRA Tags 127(3), 18(1)(a) 24(1) 7-912730 SUBJECT:  Deductibility of Civic Election Campaign Contributions We are writing in reply to your memorandum of September 24, 1991 wherein you asked for our comments on the deductibility of Civic Election Campaign Contributions by  24(1) Our understanding of the facts is as follows: Facts 1.      2.      3.        24(1) 4.      5.      Taxpayer's Position 1.     .                                                 24(1) District Office Position 1.        ... It was decided that the relationship between the election expenses and many alleged income which would have been generated as a result was too remote (emphasis added) 2.        24(1) Our Comments 1.      ...

Les faits sur lesquels votre demande repose sont les suivants. 1.      2.      3.      24(1) 4.      5.      6.      7.      8.      24(1) Notre opinion 9.      ... [Question 1 de la "Table Ronde de Revenu Canada" de 1990 (ACEF), (non-publiée à la date de la présente) 10.       ... Selon nos discussions (Bourgeois     19(1)       91.04.17) il s'avère que vous avez utilisé le taux prescrit pour établir un rendement qu'un investisseur prudent s'attendrait de recevoir.       ...

Baldwin (613) 957-8953 Attention:  Nicole DesJardins          A/Client Liaison and Training Officer January 22, 1992 Dear Ms DesJardins: Re:  Retiring Allowances This is in reply to your memorandum of October 29, 1991 requesting information and guidance concerning the payment of retiring allowances to employees. ...

Turner   (613) 957-2094 Gary Yip   File No. 7-3959 Subject: 24(1) Active Business Income vs. ... This position is based on the following: 1)      2)     24(1) 3)      Taxpayer's position The taxpayer is of the opinion that income earned from investments should be reported as active business income for the following reasons: 1)     24(1) the company. 2)      3)     24(1) 4)      5)      Our Comments Based on the information received we offer the following comments: 1)     The taxpayer has made representation that the income from the investments would not be income from property as paragraph 129(4.1)(c) of the Act states that income from property does not include income from any property held principally for the purpose of gaining or producing income from an active business carried on by it.  ... This is indicated by the following: a)      24(1) b) c)      There is no evidence that the funds have been required to meet current liabilities of the active business in the years reviewed. d)      In order to maintain a total debt to equity ratio equal to the industry average in 1985 of 1.65 the taxpayer would-have needed to maintain equity of only 24(1) as other businesses in the same industry did not require such large reserve investments to operate, it would be difficult for the taxpayer to show that the amounts pertained to the manufacturing business.       ...

P.2-      Non. RAISONS POUR POSITION ADOPTÉE: P.1-      Positions antérieures du Ministère; extension de ces positions en ce qui concerne les indemnités de transport. ... Ces indemnités seraient les suivantes: a)      une péréquation du traitement (PT)      La PT reflète les différences dans le coût des biens et des services au Canada (Ottawa) et au lieu d'affectation. b)      une prime de service à l'étranger (PSE)      La PSE est versée à titre d'encouragement à servir à l'extérieur du Canada. ... b)      L'employé ne peut pas le démontrer?      Les gens travaillant dans le cadre d'un programme de l'ACDI ont-ils un traitement spécial?       ...

Les caractéristiques fiscales des actions cédées étaient pour PÈRE, immédiatement avant la cession, les suivantes: JVM PBR CV XXXXXXXXXX actions " A " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX actions " D " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ Un montant de XXXXXXXXXX $ du PBR pour PÈRE des actions de catégorie " A " du capital-actions de FERME est attribuable à la déduction pour gains en capital qu'il a antérieurement réclamée. ... Ainsi, les caractéristiques fiscales des actions pour FILLE immédiatement après la donation étaient les suivantes JVM PBR CV XXXXXXXXXX actions " A " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX actions " D " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ Un montant de XXXXXXXXXX $ du PBR pour FILLE des actions de catégorie " A " du capital-actions de FERME était attribuable à la déduction pour gains en capital qu'une personne avec laquelle elle a un lien de dépendance a antérieurement réclamée. ... Les caractéristiques fiscales des actions du capital-actions de FERME détenues par FILLE étaient, immédiatement après cette opération, les suivantes: JVM PBR CV XXXXXXXXXX actions " E " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX actions " D " XXXXXXXXXX $ XXXXXXXXXX $ XXXXXXXXXX $ Un montant de XXXXXXXXXX $ du PBR pour FILLE des actions de catégorie " E " du capital-actions de FERME était attribuable à la déduction pour gains en capital que FILLE ou une personne avec laquelle elle a un lien de dépendance a antérieurement réclamée. ...

Ces dépenses peuvent donner lieu à un crédit d'impôt à l'investissement de 20%, soit 20 000 $. 2.       ... Par conséquent, la dépense de recherches scientifiques de 100 000 $ doit donc être réduite de 2 000 $ pour s'établir à 98 000 $. ... Si tel était le cas, la perte de 108 000 $ serait répartie comme suit: a)      9 000 $ pour l'associé qui a droit au 2 000 $ de crédit d'impôt à l'investissement, b)      11 000 $ pour chacun des neuf autres associés. ...

Hypothetical Facts 1.          Three companies, namely Aco, Bco and Cco, are associated by virtue of the provisions of section 256 of the Act in effect in 1988. 2.           ... Dco owns all of the issued shares of a fifth company, Xco. 5.           ... (b)        A new company, Nco, was incorporated on December 15, 1989. ...

6 February 1992 Internal T.I. 9202247 F- Excise Penalties Unedited CRA Tags 18(1), 18(1)(a)   February 6, 1992 OTTAWA DISTRICT OFFICE     Rulings Directorate Basic Files     Claude Tremblay (613) 952-1361 Attention: Rocco Frangione           920224      24(1) We are writing in response to your memorandum of January 23, 1992, requesting our comments on the submission received from 19(1),24(1) concerning the deductibility of the penalties under subsection 50(4) of the Excise Tax Act. ... We feel the better view is that the penalties were allowed in the Day & Ross case for the reasons summed up by Dube, J. at p.6440.               ... "      23 Accordingly, fines and penalties generally remain non-deductible except in exceptional circumstances where all the following criteria is met:      a)     the fine or penalty can be shown to have been laid out for the purpose of earning income;      b)     the nature and circumstances of the penalized conduct are such that allowing the deduction of the expense would not be offensive to public   policy;      c)     incurring the particular type of fine or penalty is a normal risk of carrying on business or earning the income and even though due care is exercised, the violation is inevitable and beyond the control of the taxpayer and the taxpayer's employees;      d)     the breach of law giving rise to the fine or penalty does not result from negligence, ignorance or deliberate disobedience of the law and does not endanger public safety; and      e)     the deduction of the expense is not otherwise prohibited under the Act, for example, is not a capital outlay, is not incurred to earn tax-exempt income and is not in excess of a reasonable amount. ...