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Vous proposez le traitement fiscal suivant: 1.      Imposition de l'investisseur selon l'alinéa 12(1)x) de la Loi sur le montant de la déduction supplémentaire qu'il est en droit de réclamer suite à la renonciation par la corporation qui effectue la R & D à son crédit d'impôt à l'investissement provincial. 2.       ... La déduction additionnelle est de 50 % ou 100 % si la corporation R & D avait respectivement eu droit à un crédit d'impôt de 20 % ou 40 %. ... " et, b)      contrairement à ce qu'exige le paragraphe 56(2) de la Loi, aucun montant n'a été payé ou transféré à l'investisseur suite à la renonciation par la corporation R & D à son crédit d'impôt à l'investissement. ...

5 February 1990 Internal T.I. 90M02427 F- Competent Authority Request under Canada-Finland Tax Convention Unedited CRA Tags n/a TELEX MESSAGE   Originator:  B. FIORAVANTI   Date:  5/02/90   Branch:  LEGISLATION   Building:  MACDONALD   Room Number:  1000   Telephone Number:  957-2073   Other Destination:  FINLAND      123241 FIMIN SFAttention: 19(1)     File No. 90M02427 Message: RE:  19(1) COMPETENT AUTHORITY REQUEST UNDER CANADA- FINLAND TAX CONVENTION OUR INTERNATIONAL AUDITS DIVISION HAS WRITTEN TO YOU ON APRIL 14, 1988, AND FURTHER ON NOVEMBER 2, 1988, AND JUNE 1, 1989. ...

Francis   (613) 957-3496 August 22, 1989 Dear Sirs: This is in reply to your letter of July 7, 1989, wherein you requested a technical interpretation on the applicability of subsections 6(9) and 80,4(1) of the Income Tax act (the "Act") in the following hypothetical situation:-      In year 1, an employer establishes a retirement compensation arrangement (the "Plan") as defined under subsection 248(1) of the Act for the benefit of an employee.  The employer made a contribution of $1,000 to the Plan and withholds $500 of this amount pursuant to subsection 103(7) of the Income Tax Regulations.-      The Plan earns $100 of income in year 1, so that the refundable tax, under subsection 207.5(1) of the Act, at the end of year 1 is $550.  The custodian therefore pays a tax of $50 under subsection 207.7(1) of the Act.-      In year 2, the employee retires.  ...

20 July 1989 Internal T.I. 73799 F- Sale of Securities Unedited CRA Tags n/a   July 20, 1989 Edmonton District Office Head Office   Rulings Directorate Att:  W. ... Income Tax Commissioner, Lahore, {1949}, A.C. 1055, the Privy Council stated:      "... their Lordships do not wish to give any support to the contention that, in order to render taxable profits realized on sales of investments in such a case as that before them, it is necessary to establish that the taxpayer has been carrying on what may be called a separate business either of buying or selling investments or of merely realizing them.       ... In this connection, at page 5420 Justice Heald states:      "The respondent relies on the Privy Council case of Punjab Co-operative Bank Limited v. ...

4 June 1992 Internal T.I. 9214497 F- Rca-Retiring Allowance Paid Into An Escrow Account Unedited CRA Tags 248(1) Retiring allowance   7-921449   D.S. Delorey   (613) 957-8953 June 4, 1992 Calgary District Office     Head Office A. Stubel, Director     Financial Industries   Division Attention:  Myrna MacKenzie      24(1) Retiring Allowance Query This is in reply to your Round Trip Memorandum dated April 9, 1992 concerning the tax implications where an employer places part of an amount payable to an employee into an escrow account. ...

16 March 1992 Internal T.I. 9130787- Taux de change Unedited CRA Tags 39(2)   7-913078   M. Séguin   (613)957-8953 Le 16 mars 1992      Bureau de district de Laval Bureau principal        Réal Lapointe     Division des      Appui à la vérification réorganisations et des      Section 148     entreprises étrangères Acquisition de bien-Taux de change à utiliser La présente est en réponse à votre note de service du 30 octobre 1991 dans laquelle vous demandez notre opinion concernant l`acquisition d`un bien en devises étrangères. ...

We suggest that the end of the last sentence in paragraph 15 be modified to read as follows:      "Mr. ... " the following clause:      "Opco 2, by virtue of paragraph 55(3)(a)." 4.     Finally, in ruling E, we recommend that no ruling be given with respect to section 246 and the ruling with respect to section 245 be worded as follows:      "E.  ...

There exists no receivable from Subco until the happening of the Event. 3.      ... Hoard indicates in his notes, dated late (October or November) 1979:      re: paragraph 5 of the IT      "Could we expand on the reasoning for the position taken...? ... " and      "Do, we have any support for the positions taken in 5(b) and 5(c)? ...

Gauthier   Division Director   Michele Trotier   (613) 957-8953 Attention: Blair Chisolm   912950 Canadian Reserve Liabilities("CRL") This is in reply to your memorandum of October 24, 1991 concerning lists which you have prepared and which indicate the items which are to be included or excluded as CRL. ... The court held at page 1141 that:      "The first issue before me is whether or not the deferred policy acquisition expenses and the hail insurance reserves were reserves in respect of the appellant's insurance policies in Canada and therefore are to be included in its "Canadian reserve liabilities". ... Clearly, some link must be established between the reserves for deferred policy acquisition expenses and hail insurance on one hand and the appellant's insurance policies on the other hand, for these reserves to be included in the definition of "Canadian reserve liabilities".       ...

Les faits Un individu non-résident du Canada (le « Non-résident ») réside à Hong Kong aux fins de la Convention. ... La disposition du Terrain a engendré un gain en capital imposable en vertu de la Loi de l’impôt sur le revenu (la « Loi »). ... La définition de « bien canadien imposable » énoncée au paragraphe 248(1) inclut notamment « les biens immeubles ou réels » situés au Canada. ...