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Faits 24(1) Vos questions 2.1       Les sommes versées à messieurs       19(1)      constituent-elles des salaires où s'agit-il plutôt de prélèvements de la part des sociétaires. 2.2       Pour les fins de l'assurance-chômage, les salaires versés à messieurs         19(1)  sont-ils des gains assurables donnant droit éventuellement à des prestations d'assurance-chômage. 2.3       Nos réponses aux questions ci-dessus seraient-elles différentes s'il y avait trois associés corporatifs au lieu de deux.  ... De plus, nous vous référons aux commentaires suivants tires des paragraphes 15 et 16 du bulletin d'interprétation IT-419.       ... Toutefois, lorsqu'un associé n'est pas en mesure de contrôler une société dans laquelle il détient un intérêt et qu'il ne participe que très peu ou pas du tout à la direction des opérations de la société, le Ministère peut considérer que cet associé n'a aucun lien de dépendance avec la société.       ...

17 July 1991 Internal T.I. 911839 F- Indians-Situated on a Reserve Unedited CRA Tags 81(1)(a), 126(7) buinsess-income tax, 126(7) non-business income tax ITR 400         July 17, 1991 TO: FROM: Vancouver District Office Business and General J.D.K McCuire Division Chief of Enquiries & Office Glen Thornley Examination (613) 957-2101   FILE: 911839 SUBJECT: Indians-Situated on a Reserve: This is in reply to your memorandum of May 9, 1991 with enclosed returns from 24(1) Our Comments Numerous court cases have established that the residence of a corporate employer is the place where the employer exercises control and management. These cases include:      De Beers Consolidated Mines Limited v. Howe (1906) A.C. 455Unit Construction Co. ... " We trust you will find our comments helpful. for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch copy to:     Assessing and Enquiries Directorate     Attention: J.M Legault, Cumberland Place ...

The following is a tentative schedule proposed for his visit: Monday, October 23 9:30-      Meets with C. Savage, A/Director Provincial & International Relations Division 10:30-     Meets with B. ... Middlestead)      Free Time Wednesday and Thursday, October 25 and 26      Meets with Mr. ...

12 December 1989 Internal T.I. 74169 F- Non-resident Withholding Tax Exemption on Interest Payments Unedited CRA Tags 212(1)(b)(vii), 251(1)   December 12, 1989 TORONTO DISTRICT OFFICE HEAD OFFICE Audit Review Section Financial Industries Division Business Enquiries Group 148 2-1 C. Robb   (613) 957-2744 Attention:  G. Cappella   7-4169 SUBJECT:  24(1) Subparagraph 212(1)(b)(vii) We are writing in response to your memorandum of July 21, 1989, wherein you requested our opinion on the above subject. The facts as we understand them are as follows: 24(1) 24(1) Subparagraph 212(1)(b)(vii) provides for an exemption form withholding tax and reads, in part, as follows:      "interest payable by a corporation resident in Canada to a person with whom that corporation is dealing at arm's length on any obligation where the evidence of indebtedness was issued by that corporation after June 23, 1975 and before 1989 if, under the terms of the obligation or any agreement relating thereto, the corporation may not, under any circumstances, be obliged to pay more than 25% of,      (A)  where the obligation is one of a number of obligations that comprise a single debt issue of obligations that are identical in respect of all rights (in equity or otherwise, either immediately or in the future and whether absolutely or contingently) attaching thereto, except as regards the principal amount thereof, the aggregate of the principal amount of those obligations, or      (B)  in any other case, the principal amount of the obligation,      within 5 years from the date of issue of that single debt issue or that obligation, as the case may be, except      (C)  in the event of a failure or default under the said terms of agreement," 24(1) 23 You will note that the interest payment is exempt provided the corporation resident in Canada is dealing at arm's length with the non-resident.  ...

Therefore such a payment would not be deductible under that provision.       ... If such was the case and ECE treatment was denied, then the damage payments would not be deductible at all by the PBC.       ... (ii)     PBC purposely fails to incur and renounce the $ 1,000. (iii)     PBC pays $ 500 "tax loss"  damages to the shareholder (assumes shareholder is in a 50% tax bracket and would have to pay an additional $ 500 in taxes due to PBC not renouncing the $ 1,000). ...

20 July 1992 Internal T.I. 9219697 F- Eligible Capital Property-Legal Fees Unedited CRA Tags 14(5) eligible capital expenditure   921969   L. Holloway   (613) 957-2104 July 20, 1992 Mississauga D.O. Business and General Enquiries & Office Examinations DivisionPublic Information Counter Attention: Rita Charlebois Deductibility of Legal Fees This is in reply to your memorandum dated June 24, 1992, regarding the deductibility of legal fees in a particular fact situation.You have requested our opinion on how these legal fees should be treated for tax purposes. ... Paragraph 2 of IT-143R2 states that "An eligible capital expenditure within the meaning of 14(5)(b) may be broadly defined as an outlay or expense made or incurred by a taxpayer (a)      in respect of a business, (b)      as a result of a transaction occurring after 1971, (c)      on account of capital, and (d)      for the purpose of gaining or producing income from the business....An outlay or expense made or incurred with respect to income from property (e.g., non-business rental or investment income) or with respect to a capital gain or a capital loss will not be an eligible capital expenditure since it does not meet the purpose stated in (d) above. ...

14 November 1990 Internal T.I. 9017677- Rabais de fabricants payés directement à un acheteur Unedited CRA Tags 12(1)(x), 13(7.4)   Le 14 novembre 1990 BUREAU DE DISTRICT BUREAU PRINCIPAL DE QUEBEC Section des services   bilingues Julien Ouellet Charles Thériault Revue de la Vérification (613) 957-8978   7-901767 OBJET:   24(1) La présente note de service est en réponse à la vôtre du 30 juillet 1990 dans laquelle vous nous demandez notre opinion sur un problème soulevé par Monsieur Serge Blouin (section 143-1) de votre Bureau. Notre compréhension des faits énoncés dans votre note de service et des documents joints à celle-ci est la suivante. 1.      2.      3.     24(1) 4.      ...

22 December 1992 Internal T.I. 9227947- Regles d'attribution Unedited CRA Tags 74.1(a), 74.4, 74.5, 56(2), 245(2), 56(4)   7-922794   Marc Vanasse   (613) 957-8953 Le 22 décembre 1992           BUREAU DE DISTRICT DE LAVAL BUREAU PRINCIPAL           A l'attention de Direction des décisionsM. ... III.     Les fiducies recevant du revenu d'entreprise en tant qu'associées d'une société. IV.     Les fiducies recevant du revenu de placement (gain en capital, intérêt, dividende, etc.). ...

Société A est " Rattachée ", au sens prévu au paragraphe 186(4), à Société B. Le " revenu imposable au taux complet " (ci-après " RITC "), au sens prévu au paragraphe 123.4(1), de Société A pour son année d'imposition 2002 est de XXXXXXXXXX $, et pour ses années d'imposition 2001, 2003, 2004 et 2005 de zéro. ... Il s'ensuit que le montant de l'élément A de la formule du calcul de la " majoration du compte de revenu à taux général 2006 " (ci-après " MCRTG 2006 "), prévu au paragraphe 89(7), pour Société A est de XXXXXXXXXX $ (à savoir 63 % de XXXXXXXXXX $) et le montant de l'élément B de cette formule est de XXXXXXXXXX$. ...

11 October 1990 Internal T.I. 901379 F- Calculation of Non-capital Loss Unedited CRA Tags 253   October 11, 1990 Mr. Keith Hillier, Director Business and General Non-Resident Taxation Division Division   A. ... We are now able to advise you that   24(1) As discussed with you, we have two concerns with the facts in this case, which we draw to your attention for whatever action you consider necessary: 1)     24(1)      What circumstances changed in 1989 which would warrant a change in the method of reporting 24(1) to that of an income account based reporting. 2)     24(1)           If he was a non-resident for 1989, his losses for the period while non- resident could not be carried back (see IT-262). ...