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1 April 1980 Income Tax Severed Letter April 1, 1980 Department of National Revenue Technical Interpretations Division 875 Heron Road OTTAWA, ONTARIO K1A OL8 XXXX April 1, 1980 Department of National Revenue Technical Interpretations Division---------------------------------- Dear Sirs: We would be grateful for your technical interpretation regarding the calculation of foreign accrual property income (FAPI) in the following situation: Beneficiary (resident in Canada) | | | 100% | S94(1)(d) Trust (resident Bahamas) | | | 100% | | Investment Holding Co. ...

The equivalent values were as follows:      Dutch     U.S.     Canadian At the time the loan was made     1995     1000     1050 At the tire the loan was repaid     2000     1000     1095      (95)     nil     45 One half of the capital gain of $45 would be FAPI but 1/2 of the capital loss of 95 Guilders would be deducted in computing the exempt surplus and the other 1/2 would reduce the taxable surplus. ...

The following is a tentative schedule proposed for his visit: Monday, October 23 9:30-      Meets with C. Savage, A/Director Provincial & International Relations Division 10:30-     Meets with B. ... Middlestead)      Free Time Wednesday and Thursday, October 25 and 26      Meets with Mr. ...

12 December 1989 Income Tax Severed Letter AC8823 F- Employment Status of Families of Diplomats Unedited CRA Tags n/a   89M12280   December 12, 1989 Ms. Cheryl Charette Provincial and International Non-resident Taxation Division Relations Division   Legislative and   Intergovernmental   Affairs Branch      E.E. Campbell     (613) 957-2067 Employment status of families of diplomats and related matters Attached are more notices which External Affairs has sent out to the Embassies and individuals dealing with the employment of family members of diplomats, and other matters related to the mission in Canada. ...

LossCo is owned by three arm's length individuals (1/3 share each): Individuals     (A)     (B)     (C)      33 1/3%     33 1/3%     33 1/3% Corporation LossCo 2.      ... Individuals     (A)     (B)     (C)      100%      100%      100% Holding Corp.      A-Co      B-Co      C-Co      33 1/3%     33 1/3%     33 1/3% Loss Corporation LossCo 4.      ...

1 November 1991 Income Tax Severed Letter 91M11252 F- Earnings of a Joint Venture Unedited CRA Tags 181(3) QUESTION 12.      ... ANSWER 12.       It is not the joint venture but rather the joint venturers which own the property of the joint venture and are liable for the debts of the joint venture.  If a venturer corporation is liable for any indebtedness related to a joint venture, the full amount of that indebtedness would be included in the calculation of the venturer corporation's taxable capital.         ...

7 December 1989 Income Tax Severed Letter ACC8831 F- Partition of Real Property by Tenants-in-Common Unedited CRA Tags 9(1), 39(1), 54 disposition     89M12329   December 7, 1989 Review Committee Specialty Rulings   Directorate   M. ... Our present position, however, is as follows: a)     Where on property is involved: i)     We will rule favourably in all cases where unimproved land only is involved. ... (See TR-76) iii)     We will refuse to rule in all other cases. b)     Where separate properties are involved: i)     We will rule negatively where the properties are in any of the common law provinces. ii)     Because of the operation of the Civil Code in the province of Quebec our position is in doubt; consequently, we will refuse to rule where the properties involved are in that province.       ...

DEPARTMENT'S POSITION In his speech of December 16, 1987, to the House of Commons on Tabling the Notice of Ways and Means Motion relating to the implementation of Tax Reform, the Minister of Finance made the following comments:      "The vast majority of families with children will pay substantially less personal income tax as a result of the White Paper proposals.       ... " Among the improvements announced was the following:      "To target additional assistance to larger families, the child credit for the third and each subsequent child in the family is being doubled to $130." He went on to say:      "These measures incorporate a number of suggestions from the House Committee on Finance and Economic Affairs.        ...

Son traitement en 1992 a été de 100 000 $ en sa qualité d'avocat et de 15 000 $ en sa qualité de juge. ... Le montant "maximum déductible au titre des REER" par ce particulier pour chacune des années 1992 à 1994 sera le suivant en estimant qu'il n'y a aucune déduction inutilisée au titre des REER à la fin des années d'imposition 1991 à 1993. 1992 1993 1994 Moins eleve de: a) plafond REER pour 12 500 $ 12 500 $ 13 500 $ l'annee et b) 18% du revenu gagne l'annee precedente moins: le total des montants representant le facteur d'equivalence pour l'annee precedente ou le montant prescrit pour l'annee nil 1 700 $* 12 500 $ Montant maximum deductible au titre des REER 12 500 $ 10 800 $ 1 000 $ * Moins eleve de: a) 12 500 $ b) 18% de 15 000 $ Moins 1 000 $ ANNEXE II Un particulier travaille comme juge en 1991 et en 1992. ... Le montant "maximum déductible au titre des REER" par ce particulier pour chacune des années 1992 à 1994 sera le suivant en estimant qu'il n'y a aucune déduction inutilisée au titre des REER à la fin des années d'imposition 1991 à 1993. 1992 1993 1994 Moins eleve de: a) plafond REER pour 12 500 $ 12 500 $ 13 500 $ l'annee et b) 18% du revenu gagne l'annee precedente moins: le total des montants representant le facteur d'equivalence pour l'annee precedente ou le montant prescrit pour l'annee 11 500 $* 11 500 $ 12 500 $ Montant maximum deductible au titre des REER 1 000 $ 1 000 $ 1 000 $ * Moins eleve de: a) 12 500 $ b) 18% de 150 000 $ Moins 1 000 $ ...

11 December 1989 Income Tax Severed Letter ACC8825 F- CIAT General Assembly in Mexico Unedited CRA Tags n/a   89M12306   December 11, 1989 Mr. ... LeBlond Provincial and International Director General Relations Division Corporate Affairs Legislative and   Intergovernmental   Affairs Branch      E.E. ... One of these papers is topic 4.      "Factors to be considered for promoting and measuring effectiveness" We believe that your directorate would be the most appropriate one to prepare a paper on this subject and we attach the background material for you which indicates what is required. ...