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8 September 1989 Income Tax Severed Letter 59615 F- Deemed Dividend of Contributed Surplus Unedited CRA Tags 84(1)(c.3)                                                     93236/805     5-9615                                                     A.A. Cameron                                                        (613) 957-2115 Dear Sirs: Re:  Advance Income Tax Ruling 3-261; dated September 8, 1989 concerning 24(1) as amended     by our letter of December 22, 1989 (the "Ruling") We are writing in response to our various telephone conversations concerning the appropriate interpretation to be given to the term contributed surplus, as found in paragraph 84(1)(c.3) of the Income Tax Act, for purposes of the Ruling. ...

1 June 1990 Income Tax Severed Letter 74483 F- Société- Sens de "associé déterminé" Unedited CRA Tags 37, 96(1)(g), 96(2.2)(d), 96(2.4), 248(1) associé déterminé To: From: Direction des programmes                Direction des décisions de vérification                        Division des services   bilingues et des industries   d'exploitation des ressources Claude Lamarche                             Chef intérimaire                            Section des applications                      de la vérification de                       Charles Thériault la recherche scientifique                   957-8978     7-4483OBJET:    Fonds de Recherche en Diagnostic Médical Informatisé (le "Fonds") La présente note de service est en réponse à la vôtre du 2 novembre 1989 dans laquelle vous nous demandez d'étudier un prospectus qui vous a été soumis par Monsieur Frédéric Spatz du ministère des Finances concernant 24(1) En résume, selon les informations fournies dans le prospectus, notre compréhension des faits est la suivante: 1.      2.      24(1) 3.      4.      24(1) 5.      ...

12 September 1989 Income Tax Severed Letter AC 9086A F- Reporting Requirements for Workers' Compensation Payments Unedited CRA Tags 56(1)(v)     September 12, 1989 19(1) HBW 9086-3   B. Fioravanti   (613) 957-2073 We are writing in reply to your letter of July 21, concerning the reporting requirement of certain compensation received from the Commission. It is our opinion that payments from the Commission for: (a)      Dependency Benefits paid to a surviving spouse; (b)      Death Benefits; (c)      Permanent Functional Impairment Award; (d)      Extended Earnings Loss Benefits; and (e)      Permanent Partial Disability Payment; are to be reported pursuant to paragraph 56(1)(v) of the Income Tax Act as compensation received in respect of an injury, disability or death. ...

It is our view that paragraph 5907(2)(b) should be applied as demonstrated by the following example: Inventory January 1, 1979     nil Purchases 1979     $ 6,000,000      6,000,000 Cost of goods sold 1979     4,000,000 Inventory December 31, 1979     2,000,000 Purchases 1980     12,000,000      14,000,000 Cost of goods sold 1980     13,000,000 Inventory December 31, 1980     1,000,000 Relevant Income 1979     $1,000,000 1979 stock relief deduction $2,000,000- (15% x 1,000,000) = $1,850,000 Recovery of relief 1980-     $1,000,000 11. Factoring these amounts into paragraph 5907(2)(b) we get: 1979 Cost of goods sold 1979     $ 4,000,000 Stock relief deduction 1979     1,850,000 Amount deducted 1979     5,850,000 Purchases 1979- 5907(2)(b)(i)     $ 6,000,000 Previous years- 5907(2)(b)(ii)      nil      6,000,000 Excess     nil 1980 Cost of goods sold 1980     $13,000,000 Recovery of relief 1980     (1,000,000) Amount deducted     $12,000,000 Purchases of 1979 and 1980-     $18,000,000 Previous years- 5907(2)(b)(ii)      5,850,000      12,150,000 Excess     nil 12. ...

Our comments on version 11 of the Project are as follows: 1.             ... We suggest that the phrase be modified as marked on the enclosed edited Project. 3.             ... In our view these exceptions warrant some mention. 6.            We question why the subject matter contained in paragraph 8 of IT-450 has been left out of the Project.      21(1)(b) 8.             ...

For the purposes of calculating post 1971 income as of September 1, 1981, you propose the following: Post 1971 Income      Mr. X     Mr. Y A. Income 1973 to June 1978     $34,000     $34,000 Deemed dividend June 1978     (55,000)     -      (21,000)     34,000 Income July 1978 to September 1, 1981     -     36,000 Post 1971 Income as to September 1, 1981     -     $70,000 B. ... X in June 1978 and only a balance of $49,000 ($13,000 & $36,000) was available to Mr. ...

Gauthier, directeur               (613) 957-8982                                                                                                        7-4800Objet: 24(1)   paragraphe 245(2) la LoiFaisant suite à votre rencontre du 27 juin dernier-avec Maurice Bisson de notre division (Bisson\Gauthier\Biscaro), veuillez trouver ci-joint, pour votre information, les documents suivants 7-4800Objet: 24(1)   paragraphe 245(2) la LoiFaisant suite à votre rencontre du 27 juin dernier-avec Maurice Bisson de notre division (Bisson\Gauthier\Biscaro), veuillez trouver ci-joint, pour votre information, les documents suivants   1.       une note de service du 6 mars 1990 gui nous fut adressée par le bureau de district de Montréal (annexe I); 2.       notre réponse à la note de service susmentionnée (annexe II); 3.        ...

Mandeville              24(1)                                 (613) 957-8982   FACC9407   A  l'attention  de          19(1)   Le 23 juillet 1990Mesdames,Messieurs,Objet:   Fin d'année d'imposition réputée en cas d'acquisition de contrôle La présente est en réponse à votre lettre du 13 juin dernier dans laquelle vous nous demandez notre interprétation quant à l'application du paragraphe 249(4) de la Loi de l'impôt sur le revenu (la "Loi") dans une situation de faits précise.FAITSLes faits tels que nous les comprenons sont les suivants 1.         ... Les déclarations de revenu ont toujours été produites en date du 31 mars de chaque année, accompagnées d'états financiers vérifiés. 2.         ... La corporation "A" a produit des déclarations de revenu pour son exercice financier se terminant le 30 septembre 1989. 4.         ...

. • Agricultural Products Cooperative Marketing Act, • Farm Support and Adjustment Measures, • Agriculture Stabilization Act, Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information • Agricultural Products Board Act, • National Tripartite Stabilization Programs, • Waterfowl Crop Damage Compensation Program, • Crop Insurance Program, • Gross Revenue Insurance Plan, • Nisa Fund No. 2 • Western Grain Stabilization Act • Farm Debt Review Fund • Farm Support and Adjustment Measures- including: Fur, Maple Syrup, Honey, Ontario & British Columbia Oil Seeds Component, Prairie Grains & Oil Seeds Component, Atlantic Grains & Oilseeds Component and Horticulture Component • Direct Payments to Milk Producers and Support Prices for Butter & Skim Milk Powder by the Canadian Dairy Commission. • Canadian Rural Transition Plan • Specialized Counselling Assistance Grant Program • Canadian Agri-Food Development Initiative • Economic and Regional Development Agreements • Atlantic Livestock Feed Development • National Soil Conservation Program • Ontario Wine Grape Price Support Program • Wine Market Development Program • Grape Quality & Productivity Enhancement Program • Ontario Grape Surplus Purchase Program • Land Management Assistance Program • Green Plan- Agriculture Component • Plant Quarantine • Rabies Program Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information • Compensation for Animals Slaughtered • Anthrax Program • Permanent Cover Program • Rural Water Development Program • Partnership Agreement on Water-Based Economic Development • Partnership Agreement on Rural Development • Feed Freight Assistance Please call us if you require any further information. ...

      ` A' would purchase a prescribed annuity contract from 24(1)                24(1) 2.      `A' would be the owner and annuitant under the contract. 3.      ... The result of this is that the contract cannot be altered without `B's' permission. 5.      ...