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A 53 shares @ $1. $53.00 Mrs. A 50 shares @ $1. 50.00_____ $103.00 2. ...

In examining the benefit deemed to have been received by the employee as computed in subsection 80.4(1) of the Act, you have arrived at a benefit of 2.25%, rather than 2%, of the principal amount: Paragraph 80.4(1)(a): 9% 80.4(1)(b): 2% 80.4(1)(c): 8.75% 50.4(1)(d): Nil Then (a) + (b)- (c)- (d) gives 11%- 8.75% = 2.25% In other words, this suggests a taxable benefit to the employee based on 2.25%, notwithstanding that the employer subsidy results in the employee paying an effective interest rate which is only 2Z less than the market rate charged by the lender. ...

Pour les années d'imposition commençant après 1988, la déduction permise est de 2 500 $, plus la moitié des 12 500 $ suivants de pertes agricoles au cours de l'année. ...

Yours truly, ORIGINAL SIGNED BY for Director Small Business & General Division Specialty Rulings Directorate Legislative & Intergovernmental Affairs Branch ...

As regards to the draft report itself may we suggest that you consider the following: Under heading "Legislation" • adding a reference to Classes 1 and 3. Under heading "Issue" • restating the issue so as to put the main point at the beginning. ... Under heading "Department's Policy" • simply stating that a greenhouse is a building for all purposes of the Act, including ITC, but noting, however, that for purposes of paragraph 37(7)(f) a building must further qualify as a "prescribed special-purpose building". • in view of paragraph 6 of IT-322R, mentioning that it is a question of fact whether the operations of market gardens, nurseries and greenhouses qualify as "farming" in particular circumstances and relating this point to the definition of "qualified property in paragraph 127(9). ...

X Co. rachète l'action pour 1 $. 5. A vend X Co. pour 2 M $, ce qui correspond au P.B.R. des actions de X Co. ... Ces actions ont un P.B.R. de 1 $, une juste valeur marchande de 1 000 000 $ et 500 000 $ de revenu gagné leur est attribuable pour les fins du paragraphe 55(2) de la loi. ... Quel est le coût d'acquisition de l'actif pour B inc. 100 $ ou 1 000 $? ...

Depuis le 15 mai 1992, les personnes âgées de 65 ans ou plus qui bénéficient du programme de médicaments gratuits devront maintenant payer 2,00 $ pour chaque médicament prescrit ou pour chaque renouvellement d'un médicament prescrit, et ce, jusqu'à ce que le maximum de 100,00 $ de contribution par année civile ait été atteint. ... Vous considérez les contributions de 2,00 $ comme étant des frais médicaux admissibles en vertu de l'alinéa 118.2(2)n) de la Loi de l'impôt sur le revenu (ci-après la «Loi») tandis que l'alinéa 118.2(3)b) doit s'appliquer aux remboursements effectués par la Régie. ... De même les autres usagers, ceux ne recevant pas le montant maximum du supplément de revenu garanti, ne pourront réclamer à titre de frais médicaux que les premiers 100,00 $ de contributions payées puisque les montants de 2,00 $ additionnels donneront droit à un remboursement. ...

15 February 1990 Income Tax Severed Letter 59557A F- Tuition/Education Tax Credit Form T2202A Unedited CRA Tags n/a   February 15, 1990 Returns Processing Division Specialty Rulings J.M. Legault, Director Directorate   J.A. Szeszycki Mr. R. Ouimet (613) 957-2103 Chief Individual Assessing Section File No. 5-9557A Subject: Tuition/Education Tax Credit Form T2202A We are forwarding the attached correspondence dated January 31, 1990, from the  24(1) After consultation with your division (Szeszycki/Kelly) it was determined that the queries were administrative in nature and should appropriately be dealt with by your staff. ...

HEAD OFFICE Source Deductions Division Research & Enquiries Section c.c. ... Roy ADM, Policy & Systems Branch ...

Part I.3 • Part I.3 levies a 0.175% annual tax on a corporation's capital employed in Canada in excess of $10 million. ... Part IV.1 • Part IV.1 imposes a special tax on dividends paid by a corporation (after 1987) on taxable preferred shares. Part XII.1 • Part XII.1 imposes a tax on carved-out income from carved-out Canadian resource properties. ...