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18 July 1991 Internal T.I. 911232 F- Foreign Tax Credit Unedited CRA Tags 126(1), 126(7)(c), 126(7)(a)   July 18, 1991 TO: FROM: Appeals Branch Rulings Directorate Appeals & Referrals Division G. ... Included in the kinds of tax excepted from non-business-income tax is any tax included in business-income tax (see subparagraph 126(7)(c)(i)).       ... " If and to the extent the tax meets that description, it is a "business-income tax" and not a      "non-business-income tax". ...

Les faits 24(1) Votre question Est-ce que le contribuable respecte les dispositions du sous-alinéa 8(1)h)(i) lui permettant de déduire ses frais de déplacement en vertu de l'alinéa 8(1)h)?      ... Les éléments suivants peuvent aider à cette détermination: 1     -   le type d'outils que l'employé doit utiliser dans l'entretien des édifices; 2     -   la nécessité d'utiliser un véhicule à moteur pour transporter ses outils; 3     -   le nombre de kilomètres entre les immeubles les plus distancés; 4     -   la raison de l'allocation de(24(1) 5     -   la raisonnabilité des kilomètres parcourus dans l'année pour ses 24(1) 6     -   Existe-t-il des immeubles autres que ceux situés sur  24(1)   24(1) qui font l'objet d'entretien de la part du contribuable et qui nécessitent des déplacements dans la région métropolitaine? 7     -   le contribuable a-t-il tenu des registres sur ses kilomètres parcourus? ...

Principales Questions: Comment doit-on interpréter le mot " réside " au sous-alinéa (iv) de la définition de " gains exonérés " pour les années d'imposition commençant avant 1996? ... Par conséquent, le terme " réside " utilisé au sous-alinéa (iv) de l'ancienne définition de " gains exonérés " doit être déterminé conformément aux lois canadiennes. ... L'expression " surplus exonéré " est définie au paragraphe 5907(1) du Règlement. ...

Amend the sentence starting "Following an audit" to read:      24(1) 2.     Amend the sentence starting "In 1988" to read:      24(1) 3.     Add immediately after the sentence noted in 2. the following sentence:      24(1) A.G. ...

" 5.     Dans Hallstroms PTY Ltd v. Federal Commission of Taxation (1946) 72 C.L.R. 634, 648.       ... "       "and income expenditure is a thing that is going to recur every year. ... ".../8 8.     Pinson on Revenu Law 1982 p. 50       "The courts seem now to have accepted an "Identifiable Asset Test" making the obtaining of or the enrichment of some capital asset as the key factor in capital expenditure".       ...

10 August 1989 Internal T.I. 80297 F- Tax Avoidance- Money Borrowed for Personal Use and not for Contributing Capital to Partnership Unedited CRA Tags 20(1)(c)   August 10, 1989 Appeals Branch Rulings Directorate Appeals & Referrals Division Financial Industries Division   Leasing & Financing Section Attention:  Dale Evanson Peter Lee   957-2745   File No. 8-0297 Subject: 19(1) We are writing in reply to your memorandum of July 7, 1989, wherein you requested our opinion with respect to the interest deductibility on borrowed money in the following situation: FACTS 24(1) & 19(1) YOUR OPINION 8.      ... Therefore, the interest is not incurred to earn additional income from the partnership. d.        ... The comments made on our Issue Sheet of December 4, 1987 remain the current administrative policy of the Department.       ...

12 October 1989 Internal T.I. 58429 F- Exemption from Non-resident Withholding Tax Unedited CRA Tags n/a   October 12, 1989 TO- Source Deductions Division FROM- Specialty Rulings   Directorate Attention: Dave Morrow J.E. Harms   957-2109   File No. 5-8429 SUBJECT: 24(1) Exemption from Part XIII Tax under the Income Tax Act Further to our telephone conversation (Harms/Morrow) of September 25, 1989, we attach the following: 1.       ... B-7); 3.      a copy of the relevant provision of the Bretton Woods Agreements Act; and 4.       ...

Seguin, Director Financial Industries Division   D.S. Delorey Attention: J.C. ... This was recently enacted to allow trusts/estates to claim non-capital loss carry-forwards which, under certain circumstances, they may never otherwise have had the opportunity to claim.       ... The payment may be made by      (a) reimbursing the trustee,      (b) providing a cheque made payable to the taxing authority, or      (c) receiving a net amount from the trustee reflecting the beneficiary's share of the income of the trust less the relevant taxes payable by the trust. ...

XXXXXXXXXX 4.      Lesdits immeubles à revenus n'offrent aux locataires que des services de base au sens du bulletin d'interprétation IT-434R, soit:.      chauffage;.      stationnement;.      salle de lavage payante;.      service de déneigement;.      entretien de l'immeuble; et.      service de concierge. 5.      Aucuns services supplémentaires au sens du paragraphe 6 du IT-434R ne sont offerts. ...

6 June 1990 Internal T.I. 9002877 F- Tax Implications of Gifts-in-kind   7-900287   R.B. Day   (613) 957-2136     EACC 9456   We are writing in reply to your letter of January 31, 1990, wherein you requested our views regarding the income tax implications of "gifts-in- kind" where the donor of tangible property retains, in perpetuity, the copyrights and/or exhibition rights attached to the property.  ... We trust our comments will be of assistance to you Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch cc.      ...