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Page 22 • That part of the comments on line 235 that relate to recovery of 0.1. benefits. ... Specific comments that we felt to be important from a technical perspective are • Page 14, line 130,- "Other income"- See Appendix. • Page 16- Calculation of "earned income". ... See Appendix. • Page 29, fourth bullet under "How to claim". ...

. $ 100 Capital versé $ 100 J.V.M. $ 3 000 000 VOTRE DEMANDE Vous nous demandez notre opinion quant à l'application possible du paragraphe 85(4) de la Loi qui réputerait nulle la perte découlant du rachat des actions privilégiées détenues par la fiducie. ... X fut présumé avoir disposé de ses actions privilégiées de Holco, ce qui se traduit par un gain en capital de $ 2 999 900. ... Ce rachat entraîne donc pour la fiducie une perte en capital de $ 2 999 900. ...

The Day & Ross case was relied upon in the TNT decision which the 24(1) claims is identical to its situation. 3. ... Alex Von Glehn & Co. Ltd., 12 T.C. 232. In Day & Ross, Dube, J. seemed to take a more liberal view of the deductibility of fines under paragraph 18(1)(a) of the Act. " and at p.101 "... we have seen a more liberal approach to the subject in Day & Ross and more likely will follow. ...

10 October 1989 Income Tax Severed Letter 58640A F- Treasury Bills Sold Prior to Maturity Unedited CRA Tags n/a   October 10, 1989 OTTAWA DISTRICT OFFICE Head Office   Specialty Rulings R. ... Day and Collections 957-2136   File No. 5-8640A Subject: Treasury Bills Sold Prior to Maturity We are enclosing copies of our recent correspondence with 19(1) of Ottawa, the content of which is self explanatory.  21(1)(6) for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch ...

Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... UNFUNDED PENSION LIABILITIES & UNFUNDED HEALTH & WELFARE PLANS We refer to document 951517 for a discussion on this issue. ... Bouffard) LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Vacant 957-8979 Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 F. ...

Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... UNFUNDED PENSION LIABILITIES & UNFUNDED HEALTH & WELFARE PLANS We refer to document 951517 for a discussion on this issue. ... Bouffard) LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Vacant 957-8979 Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 F. ...

Martineau (613)957-8953 Le 4 decembre 1987 Monsieur, La presente est en reponse … votre lettre du 19 octobre 1987 concernat l'application de l'alinea 12(1)x) de la Loi de l'impot sur le revenu (la Loi) relativement au credit pour la recherche scientifique et le developpement experimental octroye sur les salaires verses au Quebec selon l'article 1029.7 de la Loi sur les impots du Quebec (Loi du Quebec). Nous sommes d'avis que ce credit d'impot doit XXXX inclus dans le revenu du beneficiaire dans l'annee d'imposition ou il est XXXX en vertu du sous-alinea 12(1)(x)(iii) de la Loi et que l'alinea 12(l)x) de la Loi s'applique … tout montant XXXX le 22 mai 1985, XXXX si ce montant se rapporte … une periode anterieure … cette date. ... En consequence, le montant du credit sera considere avoir ete XXXX jusqu … concurrence de la reduction des versements d'impot qui en resulte au moment ou cette reduction a lieu (mensuellement). ...

With respect to the funding of the HCEA, you have asked whether the following funding methods are acceptable: * formal trust fund, * other holding account, or * unfunded contingency reserve. ...

Example of Zero Coupon Bond Coupon Rate- 0 Term- 10 years Principal- 100 Issue Price- 18 (Principal Amount per 248(1) definition) Discount- 82 Yield- 18%- compounded semi-annually Straight-Line- 8.2 per year- 45% of Principal Amount Simple Interest- 3.24 per year- l8% of Principal Amount Compound Interest Method % of % of Principal Principal Amount Amount- year 1- 3.4- 20% 6- 8.0- 45% 2- 4.0 7- 9.5 3- 4.8 8- 11.2 4- 5.7 9- 13.4 5- 6.7 10- 15.8- 88% ...

2 March 1990 Income Tax Severed Letter 59558 F- Capital Gains Exemption for Small Business Corporation Share Unedited CRA Tags 110.6(1), 248(l), 110.6(14)(f)   5-9558   Firoz Ahmed (613) 957-2092 19(1) Dear Sirs:   Re: Subsection 110.6(1) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter of February 1, 1990 in which you requested our views as to the interpretation of clause (c)(ii)(A) of the definition of "qualified small business corporation share" ("QSBC Share") contained in subsection 110.6(1) of the Act in the context of the hypothetical fact situation outlined herein. ...