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24 October 1989 Income Tax Severed Letter ACC8523 F- Tax Deduction Tables Unedited CRA Tags n/a     October 24, 1989 Mr. ... Fioravanti   957-2073 Attention:  Maurice Corbin File HBW 1046-2 to 13 Tax Deduction Tables to be Issued for all Provinces and Territories Effective January 1, 1990 Further to your memorandum of October 3, our comments are as follows: 1.      ... The provincial tax reduction for Ontario should be computed as, the lesser of (i)     the provincial tax otherwise payable, and (ii)      $500 minus twice the amount in item (i). ...

A et M.C = 75% M. B et M.C = 75% M.A, M.B et M.C = 100% 3. Dans une première situation, à une date donnée, M. ... La structure de détention d'actions devient donc la suivante: M.A M.B M.C 35% 25% 40% | | | |____ Z Co.___| 4. ... Par contre, la structure de détention d'actions est la suivante: M.A M.B M.C 30% 30% 40% | | | |____ Z Co.___| QUESTION 5. ...

(b)     RESPs will be subject to a 1% per month penalty on excess contributions. ... (d)     Contributions to RESPs must be held by a licensed or authorized trustee, and (e)     The sheltering of income in an RESP must cease after it has been in existence for 26 years. In (c) above, a "post-secondary educational institution" will generally include:      a university, college or other educational institution in Canada:      an institution in Canada, certified by the Minister of Employment and Immigration, which provides courses other than university credit courses, that furnish a person with skills for, or improve a persons skills in an occupation;      or a University outside of Canada if the RESP beneficiary is enrolled in a degree program of at least 13 weeks duration. ...

30 October 1990 Income Tax Severed Letter 7902268A- Réalisation de perte finale par corporation qui cesse d'être une coporation exonérée Unedited CRA Tags 149(10)(b), 149(1)(d) 24(1) NOTES AU DOSSIER (7-902268) L'alinéa 149(10)b) prévoit qu'il y a une disposition des biens du contribuable avant la fin de l'année d'imposition où il cesse d'être exempté de l'impôt de la partie I.      "La corporation est réputée avoir disposé, (...) de chaque bien (...) qui lui appartenait (...)"" À     notre avis, on ne peut pas appliquer la Loi comme si la corporation possédait les biens à la fin de l'exercice puisque l'alinéa 149(10)b) indique clairement qu'il y a disposition réputée des biens avant la fin de l'exercice et acquisition de nouveau au début du nouvel exercice. ...

.- Legislative Affairs Directorate / 5 / 1051 / 957-2061- Mr. McDonald has retired. ... (Division des modifications courantes et des règlements) MCCOLM, W.R.- should be 957-2068 / MCCOLM, W.R. / Current Amendments and Regulations Division Room 1051, MacDonald Bldg. (Division des modifications courantes et des règlements) WEIL, R.D.- should be 957-2066 / WEIL, R.D. / Current Amendments and Regulations Division Room 1051, MacDonald Bldg. ...

.- Legislative Affairs Directorate / 5 / 1051 / 957-2061 Mr. McDonald has retired. ... (Division des modifications courantes et des reglements) MCCOLM, W.R.- should be 957- 2068 / MCCOLM, W.R. / Current Amndments and Regulations Division RooM 1051, MacDonald Bldg. (Division des modifications courantes et des reglements) WEIL, R.D.- should be 957- 2066 / WEIL, R.D. / Current Amendments and Regulations Division Room 1051, MacDonald Bldg. ...

Upon the death of B the following beneficiaries are entitled to the capital of the trust: Taxpayer C- son of taxpayer A- 23% " D- " " " A- 23% " E- " " " A- 23% " F- daughter of taxpayer A- 23% " G- daughter of taxpayer B- 4% " H- son of taxpayer B- 4% 5. ...

Bulletin Issued Paragraphs IT-52R4 Oct. 20/83 14(b) IT-124R5 Mar. 7/86. 13(d) IT-148R2 June 2/81 4 IT-149R3 July 22/85 1 & 2 IT-151R3 June 24/88 5, 10* (see also 14 & 15), 21* (see also 22* & 23) IT-171R Feb. 19/88 5* (see also 17, 22, 23 & 25) IT-188R May 22/84 1* IT-191R2 May 29/87 7 IT-193 S.R. Sept. 30/85 33* (see also 34, 35, 37, 39, 41 & 42) IT-268R3 Feb. 13/87 26, 27 & 29* IT-349R2 July 17/87 33, 34 & 35* IT-480 Oct. 13/81 8(b), 18* & 19(c) IT-486R Dec. 31/87 4, 5* IT-497R Aug. 30/85 4(b)* IT-507 May 8/87 8(b)*, 15(b)*, 18(b), 26(b)*, 27(b)* & 34* IT-513 Feb. 3/89 6 In the following bulletin, the paragraph marked with an asterisk indicates that while the words "substantially all" cannot be rigidly specified, they will normally be viewed as meaning "in excess of 90%". ... Bulletin files: 1T-52, IT-124, IT-148, IT-149, IT-151, IT-171, IT-191, IT-193, IT-268, IT-349, IT-480, IT-483, IT-486, IT-507, IT-513 Research files: 6(2)(d); 13(2)(a); 15.1(2)(d)- 15.1(3)(a) & (b) 15.2(2)(b); 15.2(3)(a); 18(3.3) 20(16.1)(a); 22(1); 37(6.1)(b); 37(7)(c) & (e); 37.i(7)(c); 54.2; 59(3.4)(a); 66(15)(h); 66.6(1) & (2) 66.7(7)(a) & (b); 66.7(8)(a) & (b); 66.7(11)(b) 66.7(12)(13), (14) & (15); 70(9.3)(b); 70(10)(b) & (c); 80.1(1)(a); 83(2.2) & (2.4); 85.1(4); 87(8.1)(a), (b) & (c); 88(1)(e.3); 88(1.1)(e); 88(2); 95(1)(a.1); 104(2)(a); 110.6(1) definitions of "Interest in a family farm corporation", "Qualified small business corporation share" & "Share of the capital stock of a family farm corporation"; 110.6(14)(e) & (f) 111(5)(a) & (b); 115(1)(f); 118.94; 122.3(1)(b); 127(9.1)(d); 127(9.2)(d); 137(6)(b); 137.1(5.1); 138(4.6); 138(11.5)(a)(b) & (c); 138(11.92)(a), (b) & (e); 138(11.94)(a), (b) & (c); 149(1)(n); 149.1(1)(j); 149(6.1) & (6.2); 187.3(2)(c) & (d); 209(1) definition of "carved-out property"; 219(5.1); 219(5.2)(a); 218(1) definitions of "Grandfathered share", "Income bond", Small business corporation" & "Term preferred share" ...

14 June 1989 Income Tax Severed Letter 89M06083 F- Business Meeting Expenses Unedited CRA Tags n/a   June 14, 1989 CGA ASSOCIATION ROUND TABLE QUESTION A recent article in the CGA Magazine discussed the contentious issue of business meeting expenses and highlighted a case relating to the deductibility of in-country and out-of-country expenses.  ... DEPARTMENT'S POSITION A distinction must be made between: (1)      expenses of attending business meetings and (2)      expenses incurred in attending conventions. ...

Bulletin Issued Paragraphs IT-52R4 Oct. 20/83 14(b) IT-124R5 Mar. 7/86 13(d) IT-148R2 June 2/81 4 IT-149R3 July 22/85 1 & 2 IT-151R3 June 24/88 5, 10* (see also 14 & 15), 21* (see also 22* & 23) IT-171R Feb. 19/88 5* (see also 17, 22, 23 & 25) IT-188R May 22/84 1* IT-191R2 May 29/87 7 IT-193 S.R. Sept. 30/85 33* (see also 34, 35, 37, 39, 41 & 42) IT-268R3 Feb. 13/87 26, 27 & 29* IT-349R2 July 17/87 33, 34 & 35* IT-480, Oct. 13/81 8(b), 18* & 19(c) IT-486R Dec. 31/87 4, 5* IT-497R Aug. 30/85 4(b)* IT-507 May 8/87 8(b)*, 15(b)*, 18(b), 26(b)*, 27(b)* & 34* IT-513 Feb. 3/89 6 In the following bulletin, the paragraph marked with an asterisk indicates that while the words "substantially all" cannot be rigidly specified, they will normally be viewed as meaning "in excess of 90%". ... Research files: 6(2)(d); 13(2)(a); 15.1(2)(d); 15.1(3)(a) & (b); 15.2(2)(b); 15.2(3)(a); 18(3.3); 20(16.1)(a); 22(1); 37(6.1)(b); 37(7)(c) & (e); 31.1(7)(c); 54.2; 59(3.4)(a); 66(15)(h); 66.6(1) & (2); 66.7(7)(a) & (b); 66.7(8)(a) & (b); 66.7(11)(b); 66.7(12), (13), (14) & (15); 70(9.3)(b); 70(10)(b) & (c); 80.1(1)(a); 83(2.2) & (2.4); 85.1(4); 87(8.1)(a), (b) & (c); 88(1)(e.3); 88(1.1)(e); 88(2); 95(1)(a.1); 104(2)(a); 110.6(1) definitions of "Interest in a family farm corporation", "qualified small business corporation share" & "Share of the capital stock of a family form corporation"; 110.6(14)(e) & (f); 111(5)(a) & (b); 115(1)(f); 118.94; 122.3(1)(b); 127(9.1)(d); 127(9.2)(d); 137(6)(b); 137.1(5.1); 138(4.6); 138(11.5)(a) (b) & (c); 138(11.92)(a), (b) & (e); 138(11.94)(a), (b) & (c); 149(1)(n); 149.1(1)(j); 149(6.1) & (6.2); 187.3(2)(c) & (d); 209(1) definition of "carved-out property"; 219(5.1); 219(5.2)(a); 218(1) definitions of "Grandfathered share", "Income bond", "Small business corporation" & "Term preferred share" ...