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26 November 1990 Internal T.I. 9031557 F- Trusts Entitlement to Dividend Tax Credit on Dividends Flowing to Non-residents Unedited CRA Tags 104(19), 108(5), 121, 82(1)(b)   November 26, 1990 TORONTO DISTRICT OFFICE RULINGS DIRECTORATE Business Enquiries Group F. ... Cappella 7-903155 SUBJECT:  Trusts entitlement to Dividend Tax Credit on dividends flowing to non-resident beneficiaries This is in reply to your memorandum of October 8, 1990 wherein you requested our views in respect of the following situation:-        a testamentary trust earned the following income during taxation year ending in 1989:-         24(1)-         You state that line 41 on page 3 of the T3 return requires an addition of the gross-up amount of "Dividends retained by the trust" which you opine would be would be "NIL" In the above-stated situation. ... Therefore it is your view that the trust would be entitled to a dividend tax credit in respect of the 24(1) dividends NOT designated by the trust notwithstanding that the gross-up amount is not included in net income of the trust.-         It is your opinion that the trust should not be entitled to a dividend tax credit for dividends flowing through to non- resident beneficiaries and you recommended that lines 122 and 123 of Schedule 1 be amended accordingly. ...

(b)       in any other case, to the 1990 and subsequent taxation years". ... A owns 50% of the shares of Opco A. 2)     Holdco A owns 50% of the shares of Opco A. 3)     Mrs. A is the shareholder of Holdco A and Opco B. 4)     The taxation years of Holdco A, Opco A and Opco B are June 30, December 31 and December 31, respectively. 5)     All of the companies referred to are Canadian-controlled private corporations within the meaning assigned by paragraph 125(7)(b) of the Act. 6)     All of the above corporations were in existence prior to February 10, 1988 and none of these corporations: A)        was incorporated; B)       was formed as a result of an amalgamation; or C)        acquired from a person with whom it did not deal at arm's length all or substantially all of the assets used by it in its business; after February 10, 1988. 7)     The 1989 taxation year of each of these corporations will end on the same calendar date in 1989 as the calendar date in 1987 on which the 1987 taxation year of that corporation ended. ...

" 5.     A 21(1)(b) 6.     Upon payment as above, the successful bidder acquires a ten year agricultural lease of the land and a license to cut the timber thereon. 7.      ... " of a property, other than a timber resource property, that is a timber limit or a right to cut timber from a limit;" 14A.       ... "       Clearly then, the legislators recognized the distinctiveness of a secure, renewable, long-term cutting right (versus one of a transitory, exhaustible nature) and judged it appropriate to grant it special tax treatment.       ...

Société canadienne effectue des " activités de recherche scientifique et de développement expérimental " (ci-après " RS&DE ") pour le compte de sa société mère américaine, XXXXXXXXXX (ci-après " Société américaine "). 3. ... Aux fins de l'application de l'article 125.1 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") et de la partie LII du Règlement de l'impôt sur le revenu (ci-après le " Règlement "), lorsque Société canadienne calcule ses " bénéfices de fabrication et de transformation au Canada ", son " revenu rajusté tiré d'une entreprise " inclut ce remboursement de dépenses. ... De plus, la définition d' " activités admissibles " est pertinente seulement pour déterminer quel montant de coût en main-d'œuvre et de coût en capital est considéré être le " coût en main-d'œuvre de fabrication et de transformation " et le " coût en capital de fabrication et de transformation ". ...

Such a payment would arise if the surviving spouse had part of the RRSP annuity commuted, as permitted by subparagraph 146(2)(b)(ii).       ... No such restriction was placed on payments out of an "amended plan".       ... I would have thought we should be concerned only about amounts (other than periodic annuity payments) that are included in income.       ...

12 September 1989 Internal T.I. 58407 F- Indian Band Councils Unedited CRA Tags 149(1)(c), 149(1)(d) 19(1) File No. 5-8407   Bill Guglich   (613) 957-2102 September 12, 1989 Dear Sirs: This is in reply to your letter of July 20, 1989, concerning Indian band councils. Our comments respecting your questions are as following: (1)      As described in paragraph 14 of Interpretation Bulletin IT-62, the Department's position is that those Indian band councils that exercise the powers authorized under sections 81 and 83 of the Indian Act will be regarded as Canadian municipalities for purposes of paragraph 149(1)(c) of the Income Tax Act (the "Act"). (2)      An Indian band council which is considered for purposes of paragraph 149(1)(c) of the Act to be a municipality in Canada would be exempt from tax under Part I of the Act in respect of all of its taxable income. (3)      Technically, Indian band councils do not qualify as Canadian municipalities. ...

Income Tax Regulation 805 provides as follows:      "805(1)   Every non-resident person who carries on business in Canada shall be taxable under Part XIII of the Act on all amounts  otherwise taxable under that Part except those amounts that      (a)  may reasonably be attributed to the business carried on by him through a permanent establishment (within the meaning assigned by subsection 400(2) or that would be assigned by that subsection if he were a corporation) in Canada; or      (b)  are required by subparagraph 115(l)(a)(iii.3) of the Act to be included in computing his taxable income earned in the year in Canada ...      (2)  Where the Minister is satisfied that under subsection (1) an amount is not taxable under Part XIII of the Act, he may permit payment to be made to the non-resident person without any deduction being made under section 215 of the Act ...      (2)  Subsection (1) does not apply to a payment described in the definition "remuneration" in subsection 100(1). ...

Fisc. 2014-052704 Traitement fiscal de montants reçus pour la disposition de biens Faits Cette note de service concerne le traitement fiscal de montants reçus par XXXXXXXXXX (« Contribuable ») à la suite de la disposition de biens, le « XXXXXXXXXX » (« Bien 1 ») et le « XXXXXXXXXX » (« Bien 2 »), au cours des années d’imposition XXXXXXXXXX et XXXXXXXXXX. Tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l’impôt sur le revenu (« Loi »). ... Dans le jugement Avis immobilien GMBH (footnote 1) qui a été confirmé par la Cour d’appel fédérale, la Cour canadienne de l’impôt (« CCI ») a déterminé que l’expression « en vue de » aux fins du sous-alinéa 40(1)a)(i) signifie dans le but immédiat ou initial et non pas dans le but éventuel ou ultime qu’un contribuable pourrait avoir à l’esprit. ...

You describe the following hypothetical situation:      A beneficiary ("B") has a potential capital interest in a trust created by will.  ... The only other beneficiary of the estate is the mother ("M") of B, and the spouse of the deceased.       ... He has not received any amounts from the estate, and does not suggest to the executor in his disclaimer who should accept his share.       ...

18 July 1990 Internal T.I. 74667 F- Taxation of Non-resident Indians Unedited CRA Tags n/a   July 18, 1990 Keith Hillier Rulings Directorate Director G. ... We note that subsection 90(1) of the Indian Act provides as follows:      "For the purposes of sections 87 and 89, personal property that was      (a)  purchased by Her Majesty with Indian moneys or moneys appropriated by Parliament for the use of benefit of Indians or bands, or...       ... "      Subsection 2(1) of the Indian Act provides that:      "Indian moneys" means all moneys collected, received or  held by Her Majesty for the use and benefit of Indians or bands". ...