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Ainsi, si un immeuble vaut 200 000 $ et que l'usufruit sur cet immeuble vaut 60 000 $, la valeur de la propriété pour le nu-propriétaire n'est que de 140 000 $. ...

17 October 1989 Income Tax Severed Letter 73781A F- Capital Gain Unedited CRA Tags n/a   October 17, 1989 Ottawa Taxation Centre Specialty Rulings   Directorate D.J. ...

Le paragraphe 15(9) du Projet de loi C-9 se lit comme suit: «matériel à vocations multiples de première période- Bien amortissable d'un contribuable, sauf un bien amortissable visé par règlement, qu'il utilise, pendant le temps d'exploitation du bien et au cours de la période (appelée « première période » au présent paragraphe et au paragraphe (11.1)) commençant au moment de l'acquisition du bien par lui et se terminant à la fin de sa première année d'imposition qui prend fin au moins 12 mois après ce moment, principalement dans le cadre d'activités de recherche scientifique et de développement expérimental au Canada. ... En effet, les notes explicatives du Projet de loi C-9 relativement à l'expression «matériel à vocations multiples de première période» se lisent comme suit: «L'expression matériel à vocations multiples de première période s'entend des biens amortissables appartenant à un contribuable (sauf un bien amortissable visé par règlement) et qu'il utilise, au cours de la période commençant au moment de l'acquisition des biens par lui et se terminant à la fin de sa première année d'imposition qui prend fin au moins douze mois après ce moment, principalement (plus de 50 %) dans le cadre d'activités de RS&DE au Canada. ...

PRINCIPAL ISSUES: Changes to the facts and the proposed transactions described in the advance income tax ruling no. 2007-022609 [] and in the supplemental ruling 2007-024291 []. ... E2007-022609 [], hereinafter referred to as the “Ruling”), as amended by the Supplemental advance income tax ruling we issued on XXXXXXXXXX. 2007 (our file No. E2007-024291 [], hereinafter referred to as the “First Supplemental Ruling”), would not affect the rulings and the opinion given therein, as amended by the Supplemental advance income tax ruling. ...

You have requested our views on the treatment of an assignment of tax payable under Part VI.1 (all statutory references in this letter are to the Act) to a related corporation, and the accompanying deduction from taxable income under paragraph 110(1)(k), on the calculation of income earned or realized by any corporation for purposes of subsection 55(2) ("safe income") in the following situation: • The parent company ("Parent Co. ... Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information • The Part VI.1 tax relating to the $500 dividend is $200. • A subsidiary of Parent Co. ("Subco") has income for tax purposes of $1,000. • Parent Co. assigns its Part VI.1 liability and corresponding paragraph 110(1)(k) deduction to Subco, using the provisions of subsection 191.3(1). ...

Black & Decker Manufacturing Company, Limited ((1975) 1S.C.R. 411), that an amalgamated company continues the business of its predecessors. ... This position has been reviewed with the Audit Applications and Industry Studies Sections of Policy & Systems Branch. Chief Mines, Oil & Forest Industries Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch c.c. ...

A reorganization is proposed as follows: • Two new companies will be incorporated and will be owned 50/50 by A and B • Opco will sell the rental properties to Newco I and the building and land used in the business to Newco II pursuant to subsection 85(1) of the Act. The consideration will consist of preferred shares. • A and B will transfer shares of Holdco to Newco I and Newco II, which represent the proportion of the fair market value of Opco that the fair market value of the real properties is of all the fair market value of properties of Opco. Elections will be filed pursuant to subsection 85(1) of the Act. • Newco I and Newco II will redeem the shares issued to Opco. • Opco will utilize the funds received from Newco I and Newco II to pay a dividend to Holdco. • Holdco will utilize the receipt of the dividends to redeem the shares that are held by Newco I and Newco II It is your opinion that 55(2) of the Act will not apply to the proposed reorganization because of the exemption found in subparagraph 55(3)(a)(i) of the Act; the disposition of property by Opco to Newco I and Newco II will be dispositions to non-arm's length persons. ...

Yours truly, for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch cc Collections & Accounting Dir. Assessing & Enquiries Dir. ...

XXXXXXXXXX) This is in reply to your emails dated XXXXXXXXXX in which you requested amendments to the Advance Income Tax Ruling letter issued to the above-referenced taxpayer on XXXXXXXXXX, 2006 (document # 2006-020105 [], the “Ruling”). ...

Some examples include: • Gathering systems to collect the oil or natural gas in the filed. • The oil or natural gas sales line connecting to the main transmission line, • In tertiary recovery projects, the injectant lines from the gas or steam plants to the well sites, • Water source lines to the gas or steam plant. ...