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SUBJECT: APPLICATION OF THE 50% TEST AND "LIABLE TO PAY TAX" (4232) SECTION: 110(1)(f)(i)] May 1,1992 Assessment & Accounting K.B. ... Old Age Security, Canada or Quebec Pension Plan benefits and alimony paid to a U.S. resident) would be included in the phrase "... liable to pay tax under Part XIII... ... ". Non-residents are liable to pay tax under Part XIII on every amount that a person resident in Canada pays or credits etc. to him. ...

Nelson Resource Industry Section 957-8984 SUBJECT: FILE Proposed Part 1.3 of the Income Tax Act Tax on Large Corporations Resource Industry Issues Overview New Part 1.3 of the Act, as passed by the House of Commons on December 20, 1989, proposes to levy a 0.175% annual tax on a corporation's capital employed in Canada in excess of $ 1O million. ... Section 181.5 of the Act provides that the canital deduction of a corporation for a taxation year is $ 10 million. It also provides for a sharing of the $ l0 million amount between related corporations. ...

July 5, 1995 Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... You can scroll through the board or go directly to a topic by sub-searching on a keyword (eg DOCP) in the following index: DOCA 95/7/3 Indians- RRSP'S & Investment Income DOCB 95/7/3 Tax Convention- Resident of a Contracting State DOCC 95/6/30 Incestuous share purchases DOCD 95/6/28 Payments to foster homes DOCE 95/6/28 Medical expenses Directorate Information DOCM Mandate DOCN Mailing Address & General Phone Numbers DOCP Work Section Phone Numbers DOCA Indians- RRSP's & Investment Income Principal Issues: Taxation of status Indians with respect to RRSP withdrawals and investment income. ... Bouffard) LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Vacant 957-8979 Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 F. ...

Example 1: Parent: Active business assets $ 51000 51% Shares of subsidiary 38000 38 Investments 11000 11 $100000 100% Subsidiary: Investments $ 380000 100% In your view the parent would meet the test in paragraph 110.6(1)(c) of the Act because more than 50% of its assets are active business assets. ... Example 2: Parent: Active business assets $ 45000 45% Shares of subsidiary 44000 44 Investments 11000 11 $100000 100% Subsidiary: Active business assets $ 3100 59% Shares of subsidiary 2 14000 29 Investments 6000 12% $ 51000 100% In your view, the parent company would meet the test in paragraph 110.6(1)(c)(iii) of the Act because more than 50% of the fair market value of the assets are used in combination of active business assets and shares of a subsidiary (meet the holding period test and the 50% test). ...

The summary paragraph could also refer to R & D outside Canada which may be deductible under subsection 37(2) of the Act. 3. ... Regarding R & D work outside Canada, their ineligibility is due to the fact that they were not for R & D in Canada, not that they are not R & D expenditures. 10. ... The last sentence of paragraph 6 does not appear to be necessary since an entity that does not itself engage in R & D would not be granted approved status. ...

In particular these notes explain that: * "paragraph (21)(c) provides that for the purposes of this rule separate lots that result from the subdivision of a parcel of land are to be regarded as "a property" rather than separate properties. ... " * A disposition of undivided interests for income tax purposes will not occur "... when a property is subdivided and distributed (in whole or in part) between its owners in the course of a partition in such a way that each owner preserves a share of the fair market value of the property- a share that bears the same proportion to the fair market value of all the shares in the property, as the fair market value of that owner's undivided interest in the property bears to the fair market value of all the undivided interests in the property immediately before the partition." * "When this exception applies, the rules in subsection (20) are not applicable and the new interest that each owner has pursuant to the partition is deemed to be a continuation of that owner's undivided interest such that the tax values and characteristics (cost, undepreciated capital cost, status as inventory or capital property, etc.) of the previous interest flow to the new interest. ...

Providing the subcontractor meets the other conditions of section 125.1 of the Act and Part Lll of the Income Tax Regulations we feel it would be difficult to deny him the M & P deduction under section 125.1 of the Act with respect to his M & P profits (which would in our view exclude income from repair services). ...

Le contribuable réclame XXXX comme dépenses d'entretien et réparations et ajoute XXXX $ au coût en capital de l'immeuble. ... La remise pour un logement occupé par un propriétaire-occupant peut atteindre 5000 $ et dépend du revenu du ménage. Cette remise ne peut excéder 5000 $ par logement locatif rendu accessible et peut atteindre 2500 $ pour chaque chambre d'une maison de chambres. ...

The Queen (88 DTC 6173) VANCOUVER DISTRICT OFFICE Rulings Directorate Enquiries & Office Examination G. ... McGuire Chief, Enquiries & Office Examination Merali v. The Queen (88 DTC 6173) This is in reply to your Memorandum that was received by us on February 28, 1990. ...

Les faits Notre compréhension des faits est la suivante: 1) XXXX 2) La mesure 14 de ce programme permettait le versement d'une allocation de replacement au secteur privé selon les possibilités suivantes: 1- Si l'enseignant devenait son propre employeur, une allocation égale à 100 % de son traitement annuel était payée à son entreprise. 2- S'il devenait employé d'une entreprise du secteur privé, l'allocation était répartie selon son choix, soit: a) Prime de séparation égale à 50 % de son traitement annuel plus 50 % additionnel versé à son employeur. b) Allocation complète payée à son employeur. 3- Le 25 septembre 1985, notre Division a émis une opinion sur le traitement fiscal de cette allocation de replacement. ... La prime de séparation que touchait un enseignant permanent ou en disponibilité, après avoir quitté définitivement le réseau scolaire, était une prime maximale de 50 % de son traitement annuel conformément à la convention collective. ... Lorsque l'allocation de replacement est versée à l'entreprise individuelle de l'enseignant, nous sommes d'avis que 50 % du montant conserve sa nature d'allocation de retraite telle que définie au paragraphe 248(1) de la Loi. ...