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Le jugement rendu par le tribunal du travail a obligé l'employeur à reprendre le contribuable à son emploi et à lui verser l'équivalent de 48 semaines de salaire soit 18 544,77 $, soit le montant qu'il aurait gagné pendant la période de congédiement, en plus d'un montant de 1 000 $ pour les dépenses encourues afin de chercher un nouveau travail et les frais de déplacement pour se rendre à son nouveau travail à 150 milles de son domicile. Le contribuable a encouru des frais d'arbitre de 1 517,63 $ et des frais d'avocats de 3 562,11 $. ... Ce montant incluerait le montant de dédommagement pour perte de salaire en plus du 1000 $ pour des dépenses encourues afin de chercher un nouveau travail et les frais de déplacement. ...

Il semble faire référence à 10 % d'un nombre d'actions et non à 10 % des votes. ... L'allocation du coût en capital réputée réclamée est de 80 000 $. ... Le gain en capital de Gesco calculé en vertu de l'alinéa 40(1)a) de la Loi serait de 100 000 $ (120 000 $ moins le coût de 20 000 $ déterminé en vertu de l'alinéa 85(1)a)). ...

Our review of the provisions of the Plan indicates that there are a number of deficiencies which should be amended to ensure that the Plan complies with the Regulations, including: 1.      ... The Plan must provide that if the employee does not take his leave of absence in the designated period, the deferred amount must be paid to him in the first year that commences after the end of the deferral period. 4.      ... For example, if the required CPP contributions for a year by an employee were $ 600 and the employee contributed $ 400 before going on leave, the trustee would be required to deduct and remit CPP contributions for that year of $ 200 on behalf of the employee, plus the employer's portion. ...

Re: "Summary" Inserting a) "factually resident in Canada or they may be " after "may be" (line 3); b) a period after "Canada" (line 3);and c) "Both factual and deemed residents of Canada are" after "and thus" (line 3) and deleting "and thus" (line 3) may provide greater clarity. 2. Re: "Discussion and Interpretation" Paragraph 3: a) Add "factually" before "resident in Canada or" (line 7) b) Add ", if not factually resident in Canada," after "250(1)(c) is" (line 11) c) Add ", if they are not factually resident in Canada", after "officer or servant are also" (line 15) Paragraph 4: a) Add ", and is not otherwise deemed by subsection 250(1) to be resident in Canada and is not factually resident in Canada" after "described" (line 6) b) Add "and do not become factually resident in Canada and are not deemed resident in Canada pursuant to subsection 250(1)" before the period (page 3, line 4) c) Delete the period on line 3 and the sentence following it. ...

Paid up capital of shares $ 1,000 Fair market value of shares on December 31, 1971 $ 300,000 Value of assets to be distributed $1,000,000 Mrs. 'A' has elected pursuant to subsection 26(7) of the Income Tax Application Rules with respect to the capital cost to her of capital properties owned on December 31, 1971. ... A would be deemed to have received a taxable dividend equal to the amount or value of the funds or property distributed minus the paid-up capital of her shares ($1,000,000- 1,000 = $999,000). ...

Thus page 2 of your example should read: Tax applied at 15% on $300- $ 45 Less tax paid 144 Refund for beneficiary $ 99 Foreign source trust income $300 Non-business tax (treated as paid at the time of distribution) for purposes of S.S. 126(1) of the Income Tax Act $ 45 We trust the foregoing is the information you require. ...

Yuen 19(1) (613) 957-2111 Mar. 8, 1990 Dear Sirs: Re: Subsection 249(4) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of February 19, 1990 wherein you requested our opinion on the applicability of subsection 249(4) of the Act in the following situation: • A U.K. company has a wholly-owned Canadian Subsidiary and a branch operation. • the income earned from the branch operation is subject to tax under Part I of the Act. • During the year, control of the U.K. company was acquired. ...

. • Original request from T1 Processing Division (dated June 3, 1988) including XXX educational assessment and a brochure of the private school. • Our response to the June 3, 1988 memorandum (dated August 19, 1988). • Round Trip Memorandum from the Mississauga District Office to Rulings (dated December 27, 1990) including XXX medical certificate. ...

In particular, we would appreciate being advised of the following matters: • Are the facts as presented by XXX in her letter substantially correct? • What word did XXX engage in to support herself during her stay out of the country? • Comments on XXX overall compliance record, credibility and other personal data which may be considered in her favour to support remission. ...

(iii) PBC pays $ 500 “tax loss” damages to the shareholder (assumes shareholder is in a 50% tax bracket and would have to pay an additional $ 500 in taxes due to PBC not renouncing the $ 1,000). (iv) PBC returns $ 1,000 investment to the shareholder as a return of capital and an equal amount is recorded as a paid-up capital reduction. ... > [i.e. 66.3(3) deems FTS to have an ACB of 0 and 53(2)(a)(ii) adjustment thereto reduces the ACB to <$ 1,000>.] ...