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5 December 1989 Income Tax Severed Letter ACC8951 F- Availability of Information Unedited CRA Tags n/a   19(1) 89M12402   E.E. Campbell   (613) 957-2067 December 5, 1989 Dear 19(1) Re:  19(1) On April 13, 1989, we wrote to the Deputy Minister of Finance asking for information on the above noted.  ... Special Investigations (A & Q) EEC/sg19(1)File copySequence file Author's copyChrono file (2)Reading file ...

The following comments may be of some assistance. 1.     Locally-engaged staff aboard are generally considered non-residents of Canada.  ... The fact that these salaries are paid in Canadian dollars and are deposited to Canadian Bank accounts is irrelevant.       ... The emphasis is clearly on where the duties are performed and not where and how the salaries are paid. 3.      ...

The administrative staff at the XXXX are covered by a life insurance package including: XXXX Using the example of a XXXX earning an annual salary of $40,000 your method of calculating the amount of taxable benefit to him under subsection 6(4) of the Act is as follows: Amount of life insurance would be: basic Life, (2/3 salary rounded up to next $1,000) $ 27,000 AD & D (2/3 salary rounded up to next $1,000) 27,000 Supplementary Life (3 X salary) 120,000 $174,000 Life insurance premiums would be: Total Employer's Share Premiums of Premiums Basic Life $ 87.48 (xl) $ 87.48 AD & D 12.64 (xl) 12.64 Supplementary Life 432.00 (x1/2) 216.00 $532.12 $316.12 Amount of life insurance $174,000 Amount of life insurance deductible from income tax-25,000 Amount of life insurance taxable $149,000 Taxable Benefit to employee: Employer share of premium X Amount of life insurance taxable Divided by Total amount of life insurance $316.12 X $149,000 divided by $174,000 = $270.70 Therefore, the taxable benefit for this hypothetical employee would be $270.70 We agree with the method used in calculating the benefit to the employee under subsection 6(4) of the Act. ...

Z avance 225 000 $ à la corporation B contrôlée par M. T, le frère de M. 1. 2) La corporation A a hypothéqué ses biens afin de pouvoir prêter sans intérêt à la corporation B. 3) L'année suivant l'avance, la corporation B a fait faillite et la corporation A a réclamé une perte en capital de 225 000 $ et elle réclame toujours les intérêts sur l'hypothèque. ... Lemelin Chef Section des applications de la vérification CD 1640-20(l)(c) & 39(1)(b) & (c) & 40(2)(g)(ii) ...

Senécal   (613) 957-2074   HBW 8800-2   HBW 1046-6 October 23, 1989 Gentlemen: This is in reply to your letter of September 26, 1989, requesting our opinion as to whether the "Order Respecting the Remission of Income Tax in Respect of Certain Income of Individuals Earned in the Province of Quebec (1988)" (the "Remission Order") would apply to a non-resident trust. ...

Le sous-ministre du Revenu du Québec (la cause «Hall »), (motifs déposés le 12 février 1998(, la Cour suprême du Canada devait déterminer si des intérêts et des dividendes non versés à une légataire universelle étaient « payables » à cette légataire au sens de l'article 652 de la Loi sur les impôts (la « LI ») et par conséquent, imposables entre les mains de celle-ci dès la première année de la succession. ... Ainsi, ces montants n'étaient pas imposables au niveau de la légataire universelle puisque ces montants n'étaient pas sur le plan fiscal « payables » à la légataire universelle. L'analyse du jugement se lit, en partie, comme suit: « (27((...) ...

Cette perte finale est, pour fins d'exemple, de 50 000 $. 3. Dans l'année de la vente, les revenus et dépenses relatifs à la location de l'immeuble se présentent ainsi: Revenus de location 100 000 $ Moins: Dépenses diverses (avant perte finale) 90 000-------- Revenu net de location 10 000 $ ========= Vous désirez savoir si la perte finale de 50 000 $ peut être déduite entièrement du revenu net de location ou si elle est limitée à 10 000 $ à cause de l'application possible du paragraphe 1100(11) du Règlement. ...

1 November 1991 Income Tax Severed Letter 91M11265 F- Canadian Exploration Expenses Unedited CRA Tags 66.1(6)(a) QUESTION 4.      ... ANSWER 4.        The Department's long-standing position is that net operating expenses would be eligible for inclusion in CEE provided that they are incurred for the purpose specified in subparagraph 66.1(6)(a)(iii.1) and before the commencement of commercial production of the new mine. ...

3 June 1991 Income Tax Severed Letter 91M06316 F- 1991 CPTS Round Table- Eligibility of Net Operating Expenses for Inclusion in CEE Unedited CRA Tags 66.1(6)(a), 66.1(6)(a)(iii.1), 10(1) 1991 CPTS Round Table Question 29.      ... Answer 29.       The Department's long-standing position is that net operating expenses would be eligible for inclusion in CEE provided that they are incurred for the purpose specified in subparagraph 66.1(6)(a)(iii.1) and before the commencement of commercial production of the new mine. ...

The District Office believes that the election is not available for the following reasons:      (a)   24(1)      (b)      (c)   Both subsection 13(7.4) and 53(2.1) incorporate the phrase  "...where a taxpayer has... received an amount that would....be included in income under paragraph 12(1)(x) in respect of the cost of a property (or a depreciable property) acquired by him.... ...