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. * Husband dies in XXX. * The husband's will provided for a spousal trust, that was resident in Canada. ... XXX * It is your view that, "provided a valid election is made under subsection 70(9.1), the land shall be deemed to have been disposed of for proceeds not greater than the fair market value of the land immediately before the death of the spouse and not less than the adjusted cost base of the trust immediately before the death of the spouse. ...

Les cas pour lesquels s'adresse cette décision, sont relatifs à des allocations variant entre 500 $ et 800 $, ce qui semble être raisonnable à première vue. ... Directeur intérimaire Division des services bilingues et des industries d'exploitation des ressources Direction des décisions p.j. 000352 DECISION No: 90-2R3 Issued by: Appeals & Referrals Division J. ... Tremblay Director Appeals & Referrals Division 000353 ...

Vous décrivez le fontionnement de ce nouveau véhicule de la façon suivante: 1- l'investisseur investit dans des actions de la société à capital de risque R & D, 2- la société à capital de risque R & D investit dans des actions de corporations qui font de la R & D (les "corporations admissibles"), 3- l'investisseur a droit à une déduction de base de 100% de son investissement, 4- l'investisseur a également droit à une déduction additionnelle correspondant à 50% ou 100% des dépenses admissibles de R & D effectuées par les corporations admissibles dans lesquelles la société à capital de risque a investi, pourvu que ces corporations renoncent aux crédits d'impôt provinciaux auxquels leurs travaux de R & D leur donneraient droit autrement, 5- cette renonciation se fait après coup (i) dans les trente jours après la fin de l'année civile si l'exercice financier de la corporation coïncide avec l'année civile ou (ii) à la fois dans les trente jours après la fin de l'année civile et dans les trente jours après la fin de l'exercice financier lorsque l'exercice financier de la corporation ne coïncide pas avec l'année civile. ... Nos commentaires À la revue des dispositions de la Loi sur les impôts du Québec introduites suite au budget du 16 mai 1989 relativement aux sociétés à capital de risque R & D auxquelles vos questions se réfèrent, nous pouvons émettre les opinions suivantes. ... Finalement, nous sommes aussi d'opinion que les alinéas 53(2)k) ou 53(2)s) de la Loi ou le paragraphe 53(2.1) de la Loi ne sont pas applicables aux actions de la corporation de R & D détenues par la société de capital de risque R & D puisqu'aucun montant n'est reçu ou à recevoir par cette dernière. ...

These revisions, highlighted by a red “X” in the left-hand margin, are explained briefly as follows: • The word “Specialty” has been deleted from the second paragraph of the page preceding the contents. • The word “of” has been deleted from the phrase “outside of Canada” in the second paragraph on page 3. • the example on page 6 has been amended. • The words “at least” have been added to, and the words “or more” have been deleted from, the third paragraph on page 7. ...

These revisions, highlighted by a red "X" in the left-hand margin, are explained briefly as follows: • The word "Specialty" has been deleted from the second paragraph of the page preceding the contents. • The word "of" has been deleted from the phrase "outside of Canada" in the second paragraph on page 3. • The example on page 6 has been amended. • The words "at least" have been added to, and the words "or more" have been deleted from, the third paragraph on page 7. ...

This letter further states that people would not use the bed if they: • require overhead bars to be fixed to the bed, • approach the bed in the wheelchair and a footrest must go under the bed, or • must adjust the height of the bed. ...

Specifically, you ask that the Department confirm, by providing an advance ruling, that the proposed project meets the criteria for SR & ED under section 2900 of the Income Tax Regulations. ... Accordingly, we regret that we are unable to comment on whether your activities constitute SR & ED. However, the Department's interpretation of SR & ED for purposes of Regulation 2900 and section 37 of the Income Tax Act is described in Information Circular 86-4R2. ...

The relevant foreign exchange rates are: • at the commencement of the year Cdn:$1.00- 1 FCU • average over the course of the year Cdn:$1.00- 10 FCU • at the end of the year Cdn:$1.00- 100 FCU In your view the FAPI of the foreign affiliate calculated in accordance with section 1650 of the CICA Handbook would be Cdn $100,000 (i.e. the 10,000,000 FCU of interest income converted at the average exchange rate for the year less the accrued foreign exchange loss at the end of the year of Cdn $900,000 on the 10,000,000 FCU placed on deposit by the foreign affiliate to earn additional interest income). ...

Richardson Estate & Trust Audit HEAD OFFICE Specialized Audit Division Estate & Trust Group T. ...

" The words in bold faced type were added by way of the amendment and the words "to assist him in breathing" (which previously appeared after the word "ailment" and before the word "but") were deleted. ... The release referred to: • water filtration devices required to permit consumption tolerance; • fixed or portable air intake purifiers, but not including air conditioners or heat pumps; and • electric furnace to replace an existing non-electric furnace if the purchase was solely because of the ailment. ...