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Situation 2 1.     A common share is legally' issued in the name of the employee and is held by the employee.  ... Situation 3 1.     Restricted shares are issued to employee and are held by the company. 2.     The shares may not be sold, signed, transferred, pledged or disposed of during the restricted period. 3.      ...

14 August 1990 Ministerial Correspondence 59544 F- Supplemental Pension Arrangement Unedited CRA Tags 6(1)(a), 12(1)(n.3), 20(1)(r), 56(2) 248(1) retirement compensation arrangement, 248(1) salary deferral arrangement 24(1) 5-9544   W.C. Harding   (613) 957-8953 Attention: 19(1) August 14, 1990 Dear Sirs: This is in reply to your letter dated February 6, 1990 in which you requested a technical interpretation with respect to the following situation. ... In our opinion, the following additional tax consequences will result in the described circumstances: 1.      ...

23 March 1990 Ministerial Correspondence 74734 F- Revision of Interpretation Bulletin IT-463 Unedited CRA Tags n/a   March 23, 1990 TO- Publications Division FROM- Specialty Rulings R.C. Shultis, Director Directorate   A.A. Cameron J.A. McFarlane 957-2115   File No. 7-4734 SUBJECT: Revision of Interpretation Bulletin IT-463 Project Number P-1469 We are writing in response to your memorandum of February 15, 1990 concerning the above project. ...

22 August 1989 Ministerial Correspondence 58174 F- Subsection 50(1) and Subparagraph 40(2)(g)(ii) of the Act Unedited CRA Tags 50(1), 40(2)(g)(ii) 19(1) File No. 5-8174   S. Short   (613) 957-2134 August 22, 1989 Dear Sirs: Re:  Subsection 50(1) and subparagraph 40(2)(g)(ii)  of the Income Tax Act (the "Act") This is in reply to your correspondence dated may 30, 1989 wherein you have requested an interpretation of the application of the above mentioned sections of the Act, with particular regard to paragraph 6(c) of interpretation bulletin IT-239R2. Our understanding of your situation is as follows: 24(1) You have expressed concern that the provisions of subparagraph 40(2)(g)(ii) of the Act will deem the loss arising from the inability of the corporation to repay any part of the shareholders advances to be nil for two reasons: 1)     The shareholders' advances were non-interest bearing, hence it is not generally accepted that the loan was made for the purpose of gaining or producing income, and 2)     Revenue Canada Taxation's administrative practice is to not apply the provisions of subparagraph 40(2)(g)(ii) of the Act if all of the conditions outlined in interpretation bulletin IT-239R paragraph 6 are satisfied, and these conditions cannot be met in 1988 as the corporation did not cease operations until 1989.  ...

8 August 1989 Ministerial Correspondence 58284 F- Participating Loan Arrangements Unedited CRA Tags 212(1)(b) 19(1) File No. 5-8284   Blair P. Dwyer   (613) 957-2744 August 8, 1989 19(1) Re:  Participating Loan Arrangements Thank you for your letter dated June 21, 1989, in which you expressed comments about a talk on the above-noted topic given by Mr. ...

Pour les fins de l'application de la définition de " actionnaire rattaché " à une société coopérative, chaque part du capital d'une coopérative déterminée et chacune des autres parts de son capital ayant les mêmes caractéristiques que cette part est réputée être des actions d'une catégorie de son capital-actions. Pour l'application du test de 10 pour 100 et du plafond de 25 000 $, le rentier d'un REER est réputé posséder les parts détenues par son REER et celles appartenant à une personne ayant un lien de dépendance avec lui. ... Afin d'établir les personnes qui ont un lien de dépendance avec le rentier ou si le rentier a un lien de dépendance avec une société, le bulletin d'interprétation IT-419R, Définition de l'expression " sans lien de dépendance ", peut être consulté sur notre site Internet à l'adresse suivante: www.ccra-adrc.gc.ca/menu/FmenuKLA.html. ...

The fact that a loan is received by an officer or employee or his spouse or by an individual who is to become an officer or employee or his spouse, from a party other than his employer is not necessarily indicative that such loan has not been received by virtue of an office or employment, the Department will take into consideration any involvement or assistance by his employer in obtaining the loan, including (a)     involvement in negotiation of the loan. (b)     guaranteeing repayment of the loan principal or interest, (c)     recommending in writing to the lender that the loan be made, (d)     agreement in writing before the loan is made, to assist   with the cost of the interest  either by direct reimbursement tot he borrower for all or part of it or by paying such interest directly to the third party lender, or (e)     providing the individual with a letter of introduction  to a mortgage lender explaining the amount and terms of   the mortgage interest subsidy which the employer will be  making to the employee. ...

22 September 1989 Ministerial Correspondence 74264 F- B Corp Instalment Receipts Held in RRSP Unedited CRA Tags 4900(1)(e), 206.1   September 22, 1989 VANCOUVER DISTRICT OFFICE HEAD OFFICE   Financial Industries Division Attention:  Warren Campbell A.B. Adler Section 169-12 (613) 957-8962    File No. 7-4264 Subject: B Corp Instalment Receipts This is in reply to your round trip memorandum of August 17, 1989 in which you requested our views concerning two questions raised by 19(1) on behalf of the several of his clients who apparently hold B Corp instalment receipts in their respective RRSPs. ...

Le rapport de ce comité, déposé en juin 2010, a recommandé au gouvernement fédéral d'examiner la Loi pour tenir compte des réalités du marché du travail moderne, afin d'assurer l'équité fiscale pour les propriétaires de petites entreprises, surtout dans le secteur de la technologie de l'information, qui ont été désignés « employés constitués en société » d'« entreprises de prestation de services personnels ». ... Je note votre commentaire concernant les particuliers qui fournissent des services par l'entremise d'une entreprise de prestation de services personnels (les « employés constitués en société ») qui ne peuvent ni participer au Régime de pensions du Canada (RPC) ni à l'assurance-emploi. ... Gail Shea, C.P., députée François Bordeleau – 613-957-8972 ...

15 January 1990 Ministerial Correspondence 59274 F- Transfer of Property Prior to Butterfly Transaction Unedited CRA Tags 55 19(1) File No. 5-9274   S. Shinerock   (613) 957-2108 January 15,1990 Dear Sirs: Re:  Section 55 of the Income Tax Act (the "Act") We are writing in response to your letter of December 19, 1989, in which you requested confirmation of your current understanding of the Department's position on a particular aspect of section 55 of the Act, as set out by Mr. ... The particular aspect of the paper with which you are concerned, and which is described on page 18:22 of the 1988 Conference Report, pertains to the transfer of a property by a (parent) corporation to a wholly-owned subsidiary (the "controlled corporation ") in consideration for shares of the controlled corporation.  ...