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") et le capital versé de l'action est de 10 $.  La juste valeur marchande ("J.V.M") de l'action est de 100 $.  ... Le gain en capital sur la vente de l'action ordinaire sera le montant qui constitue son produit de disposition aux fins de l'alinéa 54h), soit sa J.V.M. (100 $) moins le montant de tout dividende réputé en vertu du sous-alinéa 54h)(x) (10 $), moins son P.B.R. de 10 $ pour un gain en capital de 80 $. ... Une perte en capital de 80 $ sur la disposition de l'action privilégiée sera réalisée, le produit de disposition étant 20 $ en vertu du sous-alinéa 54(h)x) (100 $ moins 80 $) et le P.B.R. de l'action étant de 100 $, en vertu de l'alinéa 54a) de la Loi. ...

Corporation A owns a majority of the voting shares of Corporation B. 2.     Corporation B owns all of the voting shares of Corporation C. 3.     Corporation C owns all of the voting shares of Corporation D and E. 4.     Corporation C, D, and E amalgamate to form "Amalco". 5.      ...

31 October 1989 Ministerial Correspondence 58344 F- Income Earned in Jamaica Unedited CRA Tags 126, 122.3 19(1) File No. 5-8344   J.E. ... Paragraph 2 provides two exceptions to the rule in paragraph 1, namely: (a)     where the remuneration earned in the other Contracting State does not exceed a specified amount; and (b)     where the taxpayer is present in the other State for not more than 183 days in the year, his remuneration is paid by an employer who is not resident in that other State and such remuneration is not borne by a permanent establishment of the employer in that other State.       ... Clark for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c.:      F. ...

The amount deductible would be the lesser of: a)        the amount the taxpayer would have deducted under paragraph 111(1)(b) if paragraph 127.52(1)(d) had been applicable in calculating that amount, and b)        the amount that would have been deductible if paragraph 127.52(1)(d) had been applicable for any taxation year commencing after 1985 in calculating the  amount in paragraph 111(8)(a). ...

23 February 1990 Ministerial Correspondence 59614 F- Housing Loans Unedited CRA Tags 15(2) 19(1) File No. 5-9614   R.B. Day   (613) 957-2136 February 23, 1990 Dear 19(1) Re:  Subsection 15(2) of the Income Tax Act (the "Act") This is further to our telephone conversation of February 20, 1990, wherein you request our confirmation of your understanding that the housing loan conditions set out in subparagraph 15(2)(a)(ii) of the Act need be met only at the time the loan is made and that the loan continues to be exempt from the provisions of subsection 15(2) of the Act regardless of whether A Ltd. continues to hold it or whether the loan is transferred to the subsidiary in the following situation: 1.     24(1) 2.     24(1) 3.     24(1) 4.     24(1) Our Comments In order to remain exempt from the application of subsection 15(2) of the Act, the borrower must establish that bona fide arrangements were made at the time the housing loan was made, for repayment thereof within a reasonable time.  ...

20 September 1990 Ministerial Correspondence 900904 F- Deductibility of Bad Debts Unedited CRA Tags 20(1)(p), 50(1)   900904   T. Murphy   (613) 957-2747     EAC 9641 September 20, 1990 Dear Sirs: Re:  Advance income tax ruling request As advised in our telephone conversation of June 28, 1990, we are unable to provide the ruling requested in your letter of May 15, 1990, as we do not provide advance rulings on completed transactions or on the question of whether a gain or loss is on income or capital account.  ... In the case of a debt which arose from a loan made by a taxpayer, subparagraph 20(1)(p)(ii) of the Income Tax Act (the "Act")authorizes a deduction of:      all amounts each of which is that part of the amortized cost to the taxpayer at the end of the year of a loan... made... in the ordinary course of business by a taxpayer... whose ordinary business included the lending of money established by him to have become uncollectable in the year Interpretation Bulletin IT-442 discusses the tax treatment of bad debts and reserves for doubtful debts.  ...

Nous désirons toutefois formuler certains commentaires relativement à la partie de votre correspondance du 3 juillet 2003 qui traite des régimes enregistrés d'épargne-retraite (" REÉR "). ... En effet, les droits de cotisation au titre des REÉR d'un particulier sont fondés sur le " revenu gagné " de ce particulier, telle que cette expression est définie au paragraphe 146(1) de la Loi de l'impôt sur le revenu (la " Loi "). Un revenu qui est exonéré d'impôt en vertu de l'alinéa 81(1)a) de la Loi et de l'article 87 de la Loi sur les Indiens ne génère pas de " revenu gagné " aux fins de la Loi. ...

We will respond to your questions in the same order that they were posed: 1.      ... You enquire as to whether the period may be changed to suit the needs of the employees.       ... Funds under the Plan cannot be transferred to a registered retirement savings plan. 5.      ...

16 February 1990 Ministerial Correspondence 90M02164 F- IT-148R2 "Recreational Properties and Club Dues" Unedited CRA Tags 18(1)(1)(i)   February 16, 1990 R.C. ... Parnanzone   Tel. (613) 957-9232   File No. 90M02164 Subject: IT-148R2 "Recreational Properties and Club Dues" For your information enclosed is a copy of the Addendum to Adverse Decision Report of December 8, 1989, including relevant attachments, prepared by Appeals Branch on the unreported adverse court decision in Ontario Store Fixtures Inc. ... Bernhard BuetowA/DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch SP/hm(21) COR "A" c.c.        ...

Questions and Answers Unedited CRA Tags n/a   February 12, 1990 To: P. ... Parnanzone   Tel. (613) 957-9232 Attention:  Monica Jones-Kisil     File No. 7-4604 Subject:  S.O.S. ...