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3 July 1990 Ministerial Correspondence EACC9474 F- 1990 T4RSP and T4RIF Guides Unedited CRA Tags n/a   July 3, 1990 Enquiries and Taxpayer Technical Publications Assistance Division Division P. McNally Technical Review Section Director Mary Evans   (613) 957-9229 Attention: R. ...

8 June 2004 Ministerial Correspondence 2004-0071601M4 F- Délai de production des feuillets T3 Principales Questions: Remise en question du bien-fondé de la règle de 90 jours pour produire les feuillets T3 / Calling into question of the 90 day rule to file the T3 slips Position Adoptée: Le délai actuel est raisonnable / The current deadline is reasonable Raisons: La règle s'insère dans un ensemble de règles de production de déclarations / The rule is part of the whole declaration scheme. ...

You ask that we provide answers to the two following questions from 19(1) 1.      ... 2.     What kind of an operation would have to be set up on a reserve in order that payments it makes will qualify for the tax advantage in 1.? ... With respect to   19(1)  specific questions, our answers are as follows: 1.      ...

27 August 1991 Ministerial Correspondence 911904 F- Barter Transaction- Receipt of Free or Rent-Reduced Accommodation in Exchange for an Interest Free Loan Unedited CRA Tags n/a   Winnipeg Distract Office           Business and General Mr. ... Mc Dougall           (613) 957-2101   Subject:        24(1) This is in reply to your Round Trip Memorandum of July 12, l991 with enclosed letter from: 24(1) Our stated opinion with regard to similar programs is that rent reductions received as a result of interest-free loans by tenants are generally subject to taxation.  ... In essence the tenant gives up interest income from his loan in return for a reduction in his rent.               24(1)                the rent reduction would be subject to tax in the tenant's hands.   ...

In the case of the child tax credit, however, the definition of "supporting person" contained in subparagraph 122.2(2)(b)(i) and (ii) respectively refer to an "....individual (who) was married and resided with his spouse at the end of the year " and "...the individual and another person who resided together at the end of the year... " Consistent with comments in paragraph 2 of Interpretation Bulletin IT-221R2 entitled "Determination of an Individual's Residence Status", it is our view that two individuals can be considered to reside together where they, in the settled routine of their lives, regularly, normally or customarily live at the same place.  ...

As indicated therein, it is Rulings view that the absence of a specific reference to prepaid rent in subsection to amounts paid in respect of prepaid rent where such amounts are included in income under (i)     paragraph 12(1)(a) of the Act for a taxation year and no reserve in respect thereof has been claimed under subparagraph 20(1)(m)(iii) therefor, or (ii)     paragraph 12(1)(e) of the Act for a taxation year by reason of a claim for a reserve under subparagraph 20(1)(m)(iii) thereof in the preceding year. 21(1)(b) Yours sincerely, B.J. ...

The Canada Revenue Agency (CRA) has published its technical interpretations and positions about the types of property that constitute a qualified investment for an RRSP, as well as the tax consequences of acquiring, holding, and disposing of a non-qualified investment, in Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs. ... Additional information regarding holding a mortgage or hypothecary investment in an RRSP is provided in paragraphs 1.32 – 1.36 of Income Tax Folio S3-F10-C1. ... The obligations of the trustee of an RRSP under the Act are discussed in paragraphs 1.92 – 1.99 of Income Tax Folio S3-F10-C1. ...

Income Tax Convention (the "Convention") to the following hypothetical situation: 1)     a U.S. citizen comes to Canada for temporary employment and is physically present in Canada for more than 183 days during a particular calendar year, thereby being deemed resident in Canada throughout that year under paragraph 250(1)(a) of the Income Tax Act (the "Act"); 2)     in this period, the individual still maintains a home in the U.S. and may or may not have a permanent home available in Canada; and 3)     the individual does not establish any other ties to Canada that could constitute residency. ...

Flaherty a annoncé dans le dernier budget fédéral déposé le 27 janvier 2009, que ces biens acquis après le 27 janvier 2009 et avant le 1er février 2011 donneraient droit à une DPA à taux temporaire de 100 %. ... Selon les modifications annoncées dans le budget 2009, les biens décrits ci-dessus et inclus dans la catégorie 50 (biens admissibles), acquis après le 27 janvier 2009 et avant 1er février 2011, donnent maintenant droit à un taux de la DPA de 100 % et doivent dorénavant être inclus dans la nouvelle catégorie 52. ... Le taux de la DPA de 100 % s'applique également aux biens qui font déjà partie de la catégorie 29 qui seraient par ailleurs décrits à la catégorie 50 et qui remplissent les conditions indiquées ci-dessus. ...

Hypothetical Situation 1.     Company A is a subcontractor involved in construction activities with a December 31 fiscal year-end. 2.     Company A has a number of fixed-total-price contracts, most of which may reasonably be expected to be completed within two years from the date of their commencement and some of which may reasonably be expected to be completed more than two years from the date of their commencement. 3.      ... For those contracts that may reasonably be completed more than two years from the date of their commencement, Company A follows the "progress method" of revenue recognition. 4.      ...