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Treatment Section 7(1) Months in Canada Salary Benefit Total 1989      1      $ 4,500      $ 1,000      $ 5,500 1990      12      54,000      9,000      63,000 1991      12      54,000      20,000      74,000 1992      3      13,500      15,000      28,500 Totals      28      126,000      45,000      171,000 Mr. ...

22 November 1989 Income Tax Severed Letter ACC8963 F- Order in Council- Remission of Tax Unedited CRA Tags n/a                                         RCT-0457 Mr. ...

Remise totale: 12 000 $ moins Remise minimale: 2 000 Remise excedentaire imposable 10 000 $ Excedent de 10 000 $ imposable at 10% soit: 1 000 $ d'impôt repartit sur les 12 versements (1 000 $ + 12 = 83,33$) Versement mensuel: 1 000 $- 83,33 $ = 916,67 $ 2. 12 000 $- 2 000 $ = 10 000 $ excédentaire Impot de 5% sur le premier 5 000 $ 250 $ 10% sur 1es 5 000 $ suivants: 500 Total d'impôt a retenir 750 $ Répartit sur les 12 versements 750 $ + 12 = 62,50$ Versement mensuel: 1 000 $- 62,50 = 937,50 $ 3. Remise annuelle: 12 000 $ (1 000 $ mensuel) Remise minimale: 2 000 Remise excedentaire 10 000 $ 1er versement: 1 000 $ net remise minima1e 2e " " " 1 000 $ net 3e au 12e versements 10 versements de 1 000 $ imposes a 5 pour une retenue d'impôt totale de 500 $ Question 2 Une fois les remises mensuel1es etablies selon l'une des trois options elaborees a la quetion 1, le client desire une remise additionnelle de 5 000 $ (1 versement forfétaire) Devons nous, a. ... Ainsi le montant forfétaire serait de 5 000 $- (10 x 5 000 $ = 4 500 $ net b. ...

Structure I Son A Son B Son C Son D | | | | | | | | CorpA CorpB CorpC CorpD | | | | | | | | 20% 20% 20% 20% | Mom Dad | | | | | | 10% 10% |------------------------------------------------- Corporation XYZ------------------------------------------------- Is there a controlling group, and which corporations would be associated? Structure II Son A Son B Son C Son D | | | CorpA--50%-- CorpB CorpC CorpD | | | | 20% 20% 20% 20% | Mom Dad | | | | 10% 10% |------------------------------------------------ Corporation XYZ------------------------------------------------- Is there a controlling group, and which corporations would be associated? ...

6 December 1989 Income Tax Severed Letter ACC8865 F- Authority to Charge Interest Unedited CRA Tags n/a                          89M12542 December 6, 1989 Mr. ...

Example 1 X Co | FMV- $2,100 | ACB- 600 |-------------|------------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 600 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |----|--------------|------| | A Co | | | FMV- $1,500 | | FMV- $600 ACB- 100 | | ACB 500 |---------------------|--| |----|-----------------| | Property: FMV- $1,500| | Property: FMV- $600| | ACB- 600| | ACB- 600| | | | | | IE or R- 500| | IE or R- 100| | Share capital- 100| | Share capital- 500| |------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ... Example 2 X Co | FMV- $1,500 | ACB- 600 |------------|-----------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 0 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |------|----------|------| | A Co | | | FMV- $1,500 | | FMV- 0 ACB- 100 | | ACB- $500 |----------------------|---| |---|------------------| | Property: FMV- $1,500 | |Property: nil | | ACB- 600 | | | | | | IE or R- ($500)| | IE or R- 500 | |Share capital- 500 | | Share capital- 100 | | | |--------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ... Example 5 X Co | FMV- $1,500 | ACB- 600 |------------|------------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 0 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |------|----------|-------| | A Co | | | FMV- $1,500 | | FMV- 0 ACB- 100 | | ACB- $500 |----------------------|-| |--|-------------------| |Property: FMV- $1,500| |Property: Nil| | ACB- 600| | | | | |Exempt surplus-($500)| | IE or R- 500| |Share capital- 500 | | Share capital- 100| | | |------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ...

SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF—10 février 1993 Question # 29 SUJET: RACHAT D'ACTIONS—PARAGRAPHE 55(2)—ROULEMENT FISCAL Faits: 10 actionnaires non liés | | | | | |----------------- | HOLDCO |----------------- | |-------------- 100% | | 100% | |----------------------- | OPCO A | | OPCO B |------------------------ Opco A détient un immeuble réalisant des revenus de location.- Opco B a des pertes autres qu'en capital à reporter.- Opco A transfère à Opco B, par voie de roulement fiscal, l'immeuble et reçoit en contrepartie des actions d'Opco B.- Les actions de roulement sont rachetées. ...

Foreign government exchanges are normally governed by the following conditions: (1)       Each side pays all salary, travel and removal costs for its own participants. (2)       The Canadian participants, in addition to their salary, will have available to them the benefits provided for under the Foreign Services Directives. (3)       Each government or organization guarantees re-employment of its participant on termination of the assignment and undertakes not to offer continuing employment to its guest participant. (4)       The agreements are prepared by the Public Service Commission and are signed by the Deputy Minister of the Canadian government department, his counter-part in the foreign government or organization, the participant and the Executive Director of Staffing Programs, Public Service Commission. (5)       Where a reciprocal exchange is not appropriate, the host employer can reimburse the home employer. (6)       The non-Canadian must obtain an employment authorization from a Canadian Immigration Office outside of Canada before entering Canada. ... (b)       The assignment period is normally one year. (c)       One of the conditions for consideration for an assignment is that the employee has demonstrated a potential for advancement to senior positions. (d)       The status and working place of the assigned employee will depend on the assignment or the duties to be performed. ...

In example:-     a Canadian (Manitoba) trust has a sole non-resident beneficiary-     the net income of the trust as calculated for non-tax purposes is "payable" to the beneficiary after expenses but before taxes and defines dividends as being income for this purpose.-     the beneficiary has a right to demand payment of all income annually.-     the trust receives net taxable dividends of.... $300-00-     gross-up available ...        $75-00-     tax credit available............................       $50-00-     trust expenses ...             $100-00 Therefore:(ignoring other taxes) CASE 1 NO DESIGNATION-trust net income:     dividends received............................................... $300.00   gross-up................................................................ 75.00   (expenses)............................................................ (100.00)   sub-total.............................................................. $275.00   less allocation to beneficiary (amount payable).. (200.00)-Trust Net Income.......................................................... $75.00-Trust Flat Tax Payable. (2%)........................................ $1.50-Tax Credit..................................................................... (50.00)-Part XIII tax Payable [212(1)(c)] 25%  *200.00.......... $50.00 DIVIDEND TAX CREDIT IS RETAINED BY TRUST AND CAN BE APPLIED TO REDUCE FEDERAL TAX PAYABLE CASE 2 FULL DESIGNATION-trust net income:   dividends received $300.00   less designated maximum = amount payable (200.00)   Deemed dividends received $100.00   gross-up 25.00   (expenses) (100.00)   sub-total $25.00   less allocation to beneficiary. ...

" (thereafter computed in accordance with paragraphs 115(1)(a) to (f)). ... Jan. 1 to June 30 Employment Income      20,000 (114(a) period) Taxable Capital Gain      10,000   Alimony Paid in 114(a) period 5,000       July 1 to Dec. 31 *Taxable Capital Gains 2,000 (114(b) period) Alimony Paid in 114(b) period 5,000 *Disposition of Taxable Canadian Property Section 114 Computation of Taxable Income 114(a) 3(a) 20,000   3(b) 10,000   3(c) 25,000 (20,000+10,000-5,000)   3(d)            0   Section 3          25,000 plus     114(b) 3(a)        0   3(b) 2,000   3(c)        0 (2,000-5,000) "amount, if any,..."   3(d)        0   Section 3 & T.I.E.C.     0 Section 114 Taxable Income  =   25,000 (ignoring deductions to arrive at taxable income) ...