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You provided us with the following example: Maintenance fee invoiced by a non-resident $1,000 for services rendered in Canada (+) GST charged by the non-resident 70 Total amount invoiced by non-resident 1,070 (-) Canadian tax withheld by the Bank $1,000 X15% = (150) Net amount paid to the non-resident $920 Our comments The GST is a tax imposed on the recipient of a taxable supply, which is generally collected and paid to the Canadian government by the person making the supply. ...

Since Paul spent more than 183 days in Canada he will be deemed to be a resident of Canada and will be subject to tax in Canada on his world income ($18,000 + $15,000 + $1,000- $34,000). ...

In our opinion, the portions of the inherent gains in the two classes of shares that are then attributable to safe income of Aco and to the capital appreciation of Aco's fixed assets would be as follows: Common Preferred Total Portion attributable to Aco's safe income: $ 66,667 $ 33,333 $100,000 Portion attributable to capital appreciation in Aco's fixed assets 133,333 66 667 200 000 Total inherent capital gain $200,000 $100,000 $300,000 These portions would not change as a result of the subsection 85(1) transfer of the Aco preferred shares from Mr. ...

La position du Ministère concernant la liquidation d'une organisation sans but lucratif est exprimée dans le bulletin d'interprétation IT-409 du 27 février 1978 (le " IT-409 "). ...

24 August 1989 Income Tax Severed Letter 58352A F- Inter-spousal Transactions Unedited CRA Tags 245, 73(1), 74.5, 248(5), 74, 74.1, 74.2, 75.1(1), 75.1(2) 19(1) File No. 5-8352   A. Humenuk   (613) 957-2135 August 24, 1989 Dear Sirs: Re:  Inter-Spousal Transactions We are responding to your letter of July 5, 1989, concerning the transfer of property between spouses.  ...

27 June 1990 Income Tax Severed Letter 59096 F- Capital Gains Exemption for QSBCS Unedited CRA Tags 110.6(1), 248(1) small business corporation 24(1)                                   5-9096                                  M. Eisner                                       (613) 957-2138 Attention:  19(1) Dear Sirs: This is in reply to your letter of November 15, 1989 in which you requested our opinion on whether certain assets can be considered to have been "used in an active business" for the purposes of the definition of "qualified small business corporation share" (qsbcs) in subsection 110.6(1) and the definition of "small business corporation" (sbc) in subsection 248(1). ...

JURIDIQUE: n/a OPINION DE FINANCE: n/a JURISPRUDENCE: n/a PUBLICATIONS DE REVENU CANADA IMPÔT: n/a DOSSIER SUJET: HAA 1250 — 4 (Congrès APFF) HAA 5638 — 3 (Partie I.3) Table Ronde de l'APFF — Colloque "la taxe sur le capital" le 16 novembre 1993 Question 15. ...

Shea-DesRosiers (613)957-8953 Le 16 septembre 1987 Madame, La présente fait suite à votre lettre du 16 juillet 1987 dans laquelle vous nous décrivez la situation suivante:- Une religieuse quitte définitivement la ccmmunauté dans laquelle elle oeuvrait jusqu'à ce jour;- La communauté verse alors à la religieuse une somme d'argent; cette somme a pour but d'aider la religieuse concernée à s'établir à l'extérieur de la communauté;- La somme versée est fonction des possibilités qu'a la religieuse à travailler après son départ et tient compte du nombre d'années passées dans la coumunauté;- La somme versée peut être de l'ordre de 0 $ à 12 000 $;- La communauté est un organisme de charité enregistré et est exempte d'impôt sur le revenu. ...

To illustrate your understanding, you presented the following hypothetical example: Taxable income $ X Less non-deductible items: Crown royalties- S.18(1)(m) $ X Mineral Taxes- S.18(1)(m) X Crown lease rentals- S.18(1)(m) X Phantom income- S.69(6) tax and (7) X Petroleum and gas revenue tax X Incremental oil revenue disallowed X Interest and penalties X Political donations-S.18(1)(l) X Other non-deductible expenses X X---- X Less current income taxes: Federal (net of investment tax credit) X Provincial (after provincial credits and rebates, including Alberta royalty tax deduction and Alberta royalty tax credit) X X---- X Less dividends paid X-- X Add: Half of capital gains (net of capital losses) X Dividends received X Taxable incremental oil revenue-S.81(1)(r) X Resource allowance-S.20(1)(v.l) X Depletion Allowance-S.65 X X---- Post-1971 income earned or realized $ X reasonably attributable to capital gain === The Department's views on the principles employed in the calculation of income earned or realized after 1971 ("safe income") were stated at the 1981 Canadian Tax Foundation and are published in the 1981 Conference Report. ...

21 September 1988 Income Tax Severed Letter 4-0587- [Definition of extended meaning of a child] MEMORANDUM SEP 21 1988 TO Assessing & Enquiries Directorate P. McNally Director Enquiries & Taxpayer Assistance FROM Specialty Rulings Directorate R.B. Day 957-2136 SUBJECT: XXXX YS # 8207018 We are writing in reply to your memorandum of September 8, 1988, wherein you requested our views as to whether or not a cousin of the taxpayer's wife could meet the "extended meaning of child" definition under paragraph 252(1)(b) for purposes of paragraph 109(1)(d) and subsection 109(6) and which would enable the taxpayer to claim the disability deduction under paragraph 110(1)(e.1) As we understand it, XXXX and the taxpayer's wife are cousins who grew up together in the same household. ...