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HYPOTHETICAL SITUATIONS: Case #1:-     A Canadian resident company wants to solve a specific engineering problem in Canada.-     Since the Canadian company does not have the required expertise to solve the said problem, it retains the services of a non-resident engineer having the required expertise.-     The services of the engineer are rendered outside of Canada.-     The engineer comes up with a solution.-     The fees charged for the engineering work are at an hourly rate of $125.00 (the $125 can be split as follows: engineer's salary $75; mark-up $50). Case #2-     A Canadian company entered into a service contract with a non-resident engineering company.-     The contract provides for technical assistance which will be rendered outside Canada.-     The information derived from the technical assistance is used in Canada.-     A portion of the costs is allocated to technical assistance services. Case #3-     A non-resident engineering company has an extensive research program.-     The conclusion of its research are put together in a training course offered to engineers resident in Canada.-     The training course is given outside Canada.-     The registration fees are of a specific amount.-     The technical information derived from the training courses will be used in Canada. ...

DONNÉES 1987: Gain en capital imposable 25 000,00 $ Exemption du gain en capital réclamée) NÉANT 1988: Gain en capital imposable 75 000,00 $ Perte nette cumulative sur placement 15 000,00 $ OPINION La notion de PNCP a été introduite avec le Bill C-139 sanctionné le 13 septembre 1988, aux fins de limiter le montant qu'un particulier peut réclamer comme déduction pour gains en capital, en vertu des paragraphes 110.6(2), (2.1) et (3) de la Loi de l'impôt sur le revenu (la "Loi"). ... L'application pratique de cette nouvelle notion de la PNCP et son effet sur la déduction des paragraphes 110.6(2), (2.1) et (3) de la Loi, peut être illustrée de la manière suivante, en reprenant les données que vous nous avez soumises: EXEMPLE Calcul du plafond annuel des gains pour 1988 Total des gains en capital pour 1988 150 000 $ Gains en capital imposables nets (2/3 x 150 000 $) 100 000 $ Plafond annuel des gains 100 000 $ Calcul du plafond des gains cumulatifs pour 1988 Gains en capital imposables nets déclarés après 1984 et avant 1988 25 000 $ plus: gains en capital imposables nets déclarés pour 1988 100 000 125 000 moins: Perte nette cumulative sur placement 15 000 $ Total des déductions pour gains en capital demandées pour les années après 1984 et avant 1988 0 15 000 Plafond des gains cumulatifs pour 1988 110 000 $ Calcul de la déduction pour gains en capital-Autres biens en immobilisation Déduction maximale pour gains en capital pour 1988 66 667 $ Moins: Déductions pour gains en capital demandées pour les années après 1984 et avant 1988- Autres biens en immobilisation seulement 0 66 667 $(K) Plafond annuel des gains 100 000 $ (L) Plafond des gains cumulatifs 110 000 $ (M) Déduction pour gains en capital sur autres biens en immobilisation, (Le moindre de (K), (L) et (M)) 66 667 $ Dans cet exemple, le contribuable a droit au maximum de la déduction pour gains en capital pour 1988. ...

The ETP of the basic policy will be increased to $113,400 (105,000 + (8% X 105,000) = 113,400) on the next anniversary date and the ETP of the spouse's rider will be $11,600. On any anniversary date the sum of these ETP benefits on death ($113,400 + 11,600 = $125,000) is always equal to all the benefits payable on death under the actual policy. ...

Ainsi, si le montant annuel des acomptes provisionnels calculé selon chacune de ces méthodes était de 240 000 $, 270 000 $, et 270 000 $ respectivement, la corporation serait réputé avoir été tenue de payer un acompte provisionnel calculé selon la première méthode (soit 20 000 $ par mois), celle-ci donnant le montant annuel le plus bas, et ce même si le contribuable avait choisit de verser ses acomptes provisionnels selon une des autres méthodes mentionnées à l'alinéa b) ou c) du paragraphe 161(4.1) de la Loi. ...

", not "... subject is...". 5) The statement is made on page 15 that a specified area of a building can be considered as being wholly attributable to R & D if dedicated to R & D for a "... lengthly indefinite period". It would appear to us that the determination of a building's status as being wholly attributable to R & D can only be made based on the facts of each particular case. Factors such as the length of the proposed R & D program, plans for future projects, convertibility of the premises for other uses, etc. must all be taken into account. 6) Additional commentary should be added to the section referred to in 5) above for capital assets acquired after May 23, 1985 to reflect the modified requirement that "all or substantially all" of a capital asset be used for R & D in order to qualify. ...

24 October 1989 Income Tax Severed Letter AC75445 F- Ontario Student Assistance Program Unedited CRA Tags n/a 19(1) HBW 7544-5   B. Fioravanti   957-2073 October 24, 1989 19(1) Re:  Ontario Student Assistance Program 19(1) We acknowledge receipt of your letter dated October 16 requesting copies of tax returns of the above-referenced individuals. ...

10 April 1990 Income Tax Severed Letter HBW941223B F- Sovereign Immunity Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 9412-2-3 April 10, 1990 Dear 19(1) Re:  Sovereign Immunity 24(1) We are writing in reply to your letter dated February 21, 1990, concerning tax exemption for  24(1) Article XXI of the Canada-United States Income Tax Convention does not apply as the 24(1) is not a resident of either contracting state. 24(1) may be eligible for exemption from Canadian withholding tax under the Doctrine of Sovereign Immunity.  ... Before we can made a determination as to the status of  24(1) we will require the following information: 1)     A copy of the investment management agreement between 24(1) 2)     A statement form 24(1) confirming that an annual list of Canadian investments to which this exemption applies will be forwarded to this division.  ...

PRINCIPAL ISSUES: time extension to ruling # 2008-029214 [] on Foreign resource property XXXXXXXXXX 2010-037109 XXXXXXXXXX, 2010 Dear. XXXXXXXXXX: Re: XXXXXXXXXX (the “Corporation”) Advance Income Tax Ruling dated XXXXXXXXXX, 2009 (the “Ruling”) This is in reply to your request for an extension of the deadline for commencement of the proposed transactions referred to in the Ruling (our file number 2008-029214 [] and XXXXXXXXXX as stated in paragraph 17 of the Ruling. ...

McNally, Director                    Technical Interpretation Enquiries and Taxpayer Assistance        Division   Division                              S. Parnanzone                                        957-9232   ATTN:  Rick Owen In accordance with your request of November 20, 1989 we have reviewed the above-noted Guide. ...

17 August 1987 Income Tax Severed Letter 57971 F- Fonds enregistré de revenu de retraite ("FERR") retenue Unedited CRA Tags n/a   August 17, 1987   Division des retenues à la source      Direction des décisions                                        Section des services B. ...