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You may also continue to count on our cooperation in sharing our expertise by responding to east bloc requests for assistance by-      arranging short term programs for visiting delegations to familiarize them with our operations in general or specific aspects of our programs-      accepting officials for long term (i.e. 6 mo to 1 yr) attachment for training purposes-      providing training courses-      assisting in locating outside consultants (e.g. ...

26 November 1990 Internal T.I. 9031497 F- Depreciable and Non-depreciable Property Unedited CRA Tags 70(6.2), 110.6(3), 70(5), 70(6)   TO: FROM: Halifax District Office Head Office   Rulings Directorate   D.S. ... Subsection 70(6) reads as follows:      "any property... that is a property to which paragraphs (5)(a) and (c), or paragraphs (5)(b) and (d) as the case may be, would otherwise apply...".        Restructured, it is our view that this quote can be read as follows:      "any property... that is a property to which paragraphs (5)(a) and (c) apply, or a property to which paragraphs (5)(b) and (d)... apply". ...

Le terme " indirect " est défini comme suit dans " Canada Tax Words and Phrases " de Jolin: " Not taking the straight or nearest course to the end aimed at "; " Roundabout "; " Devious ". Le terme " indirect " est défini dans le dictionnaire comme suit: " Qui fait un ou plusieurs détours " ou " Qui comporte un ou plusieurs intermédiaires ". ... On pourrait donc attribuer un sens très large aux termes " indirect " et " indirectement " dans le cas d'un transfert de biens entre conjoints puisqu'un transfert en lui-même comprend déjà le concept " indirect ". ...

29 June 1989 Internal T.I. 73949 F- Annuities Purchased from Charitable Organizations Unedited CRA Tags 56(1)(d), 60(a), 118.1, 149.1(1) charitable organization   June 29, 1989   General Division   J.D. ... Tax Treatment   Capital Contribution $10,000 Expected Annuity Payments to be Received ($1,000 x 10)   10,000 Charitable Donation Receipt that may be Issued to Taxpayer     NIL      In our view, the individual in this example has not made a "gift" for the purpose of section 118.1 of the Act as the amount of the capital contributed is equal to the amount expected to be received as annuity payments under a guaranteed term annuity of ten years.  ... RoyADM, Policy and Systems Branch c.c.      Charities Division ...

XXXXXXXXXX 2009-034574 Pierre-Luc Meunier Le 2 février 2010 Monsieur, Objet: Programme d'aide financière d'urgence (ci-après " PAFU ") La présente est en réponse à votre lettre du 21 octobre 2009 et concerne les implications fiscales découlant du versement des sommes par le ministère de l'Emploi et de la Solidarité sociale (ci-après " MESS ") dans le cadre du PAFU. ... La version française de l'alinéa 56(1)u) utilise l'expression " après examen des ressources, des besoins et du revenu ", alors que la version anglaise utilise l'expression " on the basis of a means, needs or income test ". ... Selon le paragraphe 233(1) du Règlement de l'impôt sur le revenu (ci-après le " Règlement "), " Toute personne qui verse une prestation visée à l'alinéa 56(1)u) de la Loi doit remplir, selon le formulaire prescrit, une déclaration de renseignements à l'égard du versement ". ...

Each Unit' is issued for $5,000. $ 400 of the Unit price is attributable to the Class "A" common shares, or 20G per share. 54,600 of the total Unit price is attributable to the 46 Class "B" common shares, or $ 100 per share.  ... However, we do offer the following general comments which may be of assistance to you. 1.      ... This would be so, for example, in a situation where (i)     the fair market:value of the shares received on conversion exceeds the fair market value of the flow-through shares given up in return there for (the "payment or benefit"), and (ii)     at the time of the issuing the flow-through shares the conversion feature was in place and it was reasonable to consider the payment or benefit would be a repayment or return by the corporation of all or part of the consideration.for which the flow-through share was issued (refer to paragraph 6202.1(1)(b) of the Regulations).       ...

Each was a resident of Canada at the time of the divorce. 2.     The final order of the Canadian court, when pronouncing the divorce, includes provision for maintenance by the husband for both the spouse and the children of the marriage (so long as they are minors), such maintenance to be paid by the husband to the wife. 3.      ... Our Views A.        Whether or not the United States imposes withholding tax on the wife in respect of the maintenance payment (such as a tax comparable to the tax imposed by Canada on maintenance paid by a resident of Canada to a non-resident under paragraph 212(1)(f) of the Canadian Income Tax Act) is a matter of the Laxation laws of the United States and thus we are unable to comment thereon. ... B.        In our opinion, for purposes of the application by Canada of paragraph 6 of Article XVIII of the Convention in respect of the determination of tax payable under the Canadian Income Tax Act, maintenance paid by the husband while he is a resident of the United States as described in paragraph 3 above will generally be considered to arise in the United States by virtue of the payor being resident there. ...

Proposed paragraph 13(29)(d) reads:       "the aggregate of all amounts each of which is the capital cost to the taxpayer of a depreciable property, other than the particular portion of the property, that is part of the project to the extent that the property is considered, by reason of this subsection, to have become available for use before the end of the inclusion year. ... That one number is the capital cost of depreciable property which meets three tests, i.e: 1)        it is not a rental building: 2)        it was acquired after 1989 and before the end of the taxation year ending more than 357 days before the commencement of the "inclusion year" (assuming "normal" taxation  years, those taxation years ending two or more years prior to the inclusion year);and 3)        it has not become available for use at or before the end of the inclusion year, other than under the "rolling start" rule in proposed paragraph 13(27)(b) or 13(28)(c) or under paragraph subsection 13(29). 19(1) has provided an example of how his redraft of the proposed law produces the correct result.  ... DirectorBilingual Services & ResourceIndustries DivisionRulings Directorate ...

(b)     the location is subject to a unit operation, or (c)     the Minister waives the requirement to commence drilling operations. 25.      ... Hiltz of Corporate Rulings wrote regarding delay rentals-      "Delay rentals are payments made under certain petroleum and natural gas leases in order to      (a)  extend the time in which drilling must begin, or      (b)  keep the lease in existence       (i) after drilling has begun but has been halted, or      (ii)  after drilling has ended and a well capable of production has been brought into existence but is not producing. ... " 3.     Delay Rental Payments Under Petroleum & Natural Gas Leases, M. ...

3 January 1992 Internal T.I. 9133397 F- Capital Dividend Account Unedited CRA Tags 39(1)(c), 50(1), 89(1) capital dividend account   913339   Glen Thornley   (613) 957-2101 January 3, 1992 T2 and T3 Programs DivisionBusiness and GeneralW.A. Mizuik      Division ChiefT3 Programs Section      Computation of Capital Dividend Account This is in reply to your memorandum of December 2, 1991 requesting our opinion on the interpretation of paragraph 89(1)(b) of the Income Tax Act with respect to allowable business investment losses. ...