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Specifically, you asked the Department to confirm that subparagraph 40(2)(g)(ii) of the Act would not be applied to deny a capital loss in the following circumstances: * the taxpayer received inadequate consideration in return for guaranteeing a debt of the corporation. * the loss on the guarantee occurred once the taxpayer was no longer a shareholder. * the taxpayer was a shareholder at the time the debt of the corporation was guaranteed. * all the other conditions outlined in paragraph 6 of IT-239R2 are met. ...

Specifically, you asked the Department to confirm that subparagraph 40(2)(g)(ii) of the Act would not be applied to deny a capital loss in the following circumstances: * the taxpayer received inadequate consideration in return for guaranteeing a debt of the corporation. * the loss on the guarantee occurred once the taxpayer was no longer a shareholder. * the taxpayer was a shareholder at the time the debt of the corporation was guaranteed. * all the other conditions outlined in paragraph 6 of IT-239R2 are met. ...

" Facts The facts which relate to that particular opinion are as follows: XXX The Law Subsection 125.1(1) of the act which is the subsection authorizing the M & P deduction requires the calculation of a corporation's Canadian manufacturing deduction and processing profits ("M & P profit") in order to determine its M & P deduction. Paragraph 125.1(3)(a) of the Act defines M & P profit by reference to rules prescribed by regulation i.e. section 5200 and following of the Income Tax Regulations ("Regulations"), Furthermore, each of the components of the definition are further defined at section 5202 of the Regulation. ... Only "qualified activities" may be considered in the calculation of a corporation's M & P profit and section 5202 of the Regulations provides an exhaustive definition thereof which may be paraphrased as follows: "qualified activities" means (a) any of the following activities... in connection with manufacturing or processing... ...

11 October 1989 Income Tax Severed Letter 80227A- Remise d'impôt Unedited CRA Tags 23   Le 11 octobre 1989 Division des appels Section des services et renvois bilingues   Charles Thériault E. Noël de Tilly 957-8978 Directeur   File No. 8-0227A Objet: Demande de remise d'impôt en vertu de la Loi sur la gestion des finances publiques 19(1) La présente note de service est en réponse b la vôtre du 22 septembre 1988 adressée à la Division des interprétations techniques dans laquelle vous avez soumis "ne demande de remise d'impôt concernant l'année d `imposition 1986 du contribuable mentionné en titre. ... C.T.  811705) le 11 septembre 1989 (copie iointe), sur un avis conforme du ministre du Revenu national et du Conseil du Trésor et en vertu de l'article 23 de la Loi sur la gestion des finances publiques, son Excellence le Gouverneur général en conseil, a jugé ou'il était de l'intérét public, de faire remise du montant de 19(1)  payable par 19(1) au titre de l'impôt sur de revenu pour l'année d'imposition 1986 ainsi que des intéréts y afférents, à la condition qu'il dépose auprès du ministre une renonciation, que celui-ci juge acceptable, selon laquelle: a)     il s'engage à ne pas demander, dans quelque année que ce soit, le montant d'étalement accumulé de 19(1) et, b)     il renonce à toute procédure connexe entamée ou pouvant l'étre sous le régime de la loi de l'impôt sur le revenu. ...

. $1.50----- Translate into Canadian funds @ $1.10 Cdn $1.65 ===== 11. ... With respect to Situation II, the benefit described in paragraph 7(1)(a) is to be computed as follows: Value per share at time of acquisition U.S. $2.50----- Translate to Canadian funds @ $1.10 Cdn $2.75 Amount per share paid by employee U.S. $1.00----- Translate to Canadian funds @ $1.10 Cdn $1.10----- Stock option benefit per share Cdn $1.65 ===== The requirement stipulated in subparagraph 110(1)(d)(iii) of the Act is not met because the amount payable (Cdn $1.10 per share) at the time the shares are acquired is lees than the fair market value (Cdn $1.20 per share) at the time the agreement was made. ...

Claude Lemelin FROM: Corporate Rulings Directorate Bilingual Services & Finance Division B. ... Chief Finance & Leasing Section Bilingual Services & Finance Division Corporate Rulings Directorate Legislation Branch ...

Partnership1 was formed in XXXXXXXXXX to XXXXXXXXXX; • a XXXXXXXXXX% limited partnership interest in Partnership2, the FMV of which is estimated at approximately $XXXXXXXXXX as at XXXXXXXXXX. ... As at XXXXXXXXXX, Partnership2 had about XXXXXXXXXX employees; • a XXXXXXXXXX% limited partnership interest in Partnership3, the FMV of which is estimated at approximately $XXXXXXXXXX as at XXXXXXXXXX. ... The federal business number of the parties referred to herein, the location of the tax services office and taxation centre where their returns are filed, and the address of their head office are as follows: XXXXXXXXXX • Business Number: XXXXXXXXXX • Tax Services Office: XXXXXXXXXX • Taxation Centre: XXXXXXXXXX • Address: XXXXXXXXXX XXXXXXXXXX • Business Number: XXXXXXXXXX • Tax Services Office: XXXXXXXXXX • Taxation Centre: XXXXXXXXXX • Address: XXXXXXXXXX PURPOSES OF THE PROPOSED TRANSACTIONS 45. ...

Farmco owns two quarter sections of farm land ("Quarters 1 & 2"). At all relevant times, both of Quarters 1 & 2 are fully utilized in the business of farming. ... Quarters 1 & 2 were purchased at different times for different cost amounts. ...

Farmco owns two quarter sections of farm land ("Quarters 1 & 2"). At all relevant times, both of Quarters 1 & 2 are fully utilized in the business of farming. ... Quarters 1 & 2 were purchased at different times for different cost amounts. ...

It is our view that, in these circumstances, the truck could qualify as a SR & ED capital expenditure, notwithstanding that the nature of the asset and its direct use do not necessarily impart the typical image of SR & ED activities. ... Secondly, to qualify, the truck must be an expenditure that is intended to be used for or in the prosecution of SR & ED. ... It is our view that the truck allows the taxpayer to carry on or engage in SR & ED. ...