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Millet Appeals Division Interpretation Bulletin IT-435R (" IT-435R ") This is in reply to your memorandum of February 7, 1990 regarding an inventory allowance on a taxpayer's "inventory" of rental equipment, you have asked us whether an opinion given in a January 11, 1982 memorandum to the Appeals Branch still reflects our current position even though it is not reflected in IT-435R, dated June 23, 1982. ...

Revenu Canada, Impôt exprime sa position sur les méthodes de calcul du revenu des entrepreneurs en construction dans le bulletin d'interprétation IT-92R2 daté du 29 septembre 1983 (le " IT-92R2 "). ...

Interpretation Bulletin IT-352 (" IT-352 ") at paragraph 4, states that a commission sales employee entitled to claim expenses under paragraph 8(1)(f) of the Income Tax Act (the "Act") may claim in addition to such expenses, an appropriate portion of taxes and insurance paid on his home, but not mortgage interest and capital cost allowance in respect of that home. ...

Pelletier (613) 957-8953 Le 10 mai 1990 Monsieur, La présente est en réponse à votre lettre.du 24 janvier 1990 dans laquelle Vous nous demandez une interprétation concernant les paragraphes 153(4) et (5) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

" X ", a Canadian resident, died leaving cattle to his non-resident beneficiaries. ...

Example Plant sales revenue $100,000 (processed gas) Plant expenses, excluding notional cost of raw gas 30,000 Return on investment in the plant ("ROI") 12,500 Production costs 20,000 Using these figures the estimated value of raw gas is: Sales $100,000 less Plant expenses $30,000 ROI- plant 12,500 42,500 Estimated value of all produced raw gas 57,500 Production revenue would be: Value of produced raw gas $ 57,500 less Production costs 20,000 Production revenue 37,500 A separate accounting for produced raw gas which is consumed in processing would result in the same production revenue figure, as shown below: Estimated value of raw gas Sales $100,000 less Plant expenses $30,000 ROI- plant 12,500 Value of raw gas consumed X 42,500 + X Value of produced raw gas sold $ 57,500- X The value of all produced raw gas would be the total of the value of produced raw gas sold (i.e., $57,500- X) plus the value of produced raw gas consumed (i.e., X). The sum of these amounts is (57,500- X) + X = $57,500. Production revenue under this approach is therefore $57,500- 20,000 = $37,500, the same figure as was determined using the first method above. ... Yours truly, Chief Mines, Oil & Forest Industries Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch ...

La question que vous soulevez est soumise aux dispositions actuelles de la Loi concernant une caisse ou un régime de retraite et à celles de l'avant-projet de modification de la Loi (" Loi modifiée ") et du Règlement concernant l'épargne-retraite, présenté par l'honorable, Michael H. ... Entre autres changements proposés, mentionnons que la définition de " caisse ou régime enregistré de pensions " sera abrogée et remplacée par la nouvelle définition de " régime de pension agréé " du paragraphe 147.1(1) de la Loi modifiée, comme étant un: " Régime de pension agréé que le ministre a accepté d'agréer pour l'application de la présente Loi et dont l'agrément n'a pas été révoqué. " Sommairement, pour un régime existant, les prestations acquises au titre de dispositions à prestations déterminées avant 1991 ne seront généralement pas assujetties aux nouvelles règles de la Loi modifiée et du Règlement. ...

Ref:- August 17, 1988 letter to XXX (file # 5-6101).- May 27, 1988 letter to XXX (file # 5-5667).- October 20, 1987 letter XXX (file # 5-3691). ... (file # 902789).- April 6, 1989 letter by O. Laurikainen to XXX (file # 5-6376). ... Arsenault in a memo dated March 6, 1991 to Head Office Tax Avoidance (file # 902789). ...

In addition, as paragraph (h) of the definition of "qualified activities" in section 5202 of the Income Tax Act Regulations (the Regulations) states that M & P does not include data processing, the computer cannot be included in the cost of manufacturing capital when calculating deduction related to M & P profits in section 125.1 of the Act. This opinion is supported by the following: a) Paragraph 30 of Interpretation Bulletin IT-145R and paragraph 6 of Interpretation Bulletin IT-147R2 identify three possible uses of a computer by a taxpayer who is involved in M & P, the uses are as follows: 1) Direct Uses:- computer control of M & P equipment- computer direction of M & P equipment- other direct M & P applications 2) Indirect Use:- compilation of cost records- maintenance of inventory records- production scheduling and control,- engineering design 3) Non-M & P uses:- payroll record keeping,- accounts receivable and payable records- customer lists- sales invoices and analysis The definition of "data processing" contained in paragraph 30 of IT-145R states that the only computer activities which will not be considered to be "data processing" are direct uses of the computer in M & P activities. b) The taxpayer's representation 24(1) c) The Interpretation Bulletin which covers ITC's is IT-331R, paragraph 14 of the IT confirms that paragraph 127(11)(b) of the Act provides for greater certainty that manufacturing and processing does not include data processing for the purposes of determining the ITC. ...

In addition, as paragraph (h) of the definition of "qualified activities" in section 5202 of the Income Tax Regulations (the "Regulations") states that M & P does not include data processing, the computer cannot be included in the cost of manufacturing capital when calculating deduction related to M & P profits in section 125.1 of the Act. This opinion is supported by the following: a) Paragraph 30 of Interpretation Bulletin IT-145R and paragraph 6 of Interpretation Bulletin IT-147R2 identify three possible uses of a computer by a taxpayer who is involved in M & P, the uses are as follows: 1) Direct uses:- computer control of M & P equipment.- computer direction of M & P equipment,- other direct M & P applications. 2) Indirect uses;- compilation of cost records,- maintenance of inventory records,- production scheduling and control,- engineering design. 3) Non-M & P uses:- payroll record keeping,- accounts receivable and payable records,- customer lists,- sales invoices and analysis. The definition of "data processing" contained in paragraph 30 of IT-145R states that the only computer activities which will not be considered to be "data processing" are direct uses of the computer in M & P activities. b) The taxpayer's representations XXX c) The Interpretation Bulletin which covers ITC's is IT-331R, paragraph 14 of the IT confirms that paragraph 127(11)(b) of the Act provides for greater certainty that manufacturing and processing does not include data processing for purposes of determining the ITC. ...