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While not defined in the Act, the term "health and welfare trust" is used in Interpretation Bulletin IT-85R2 "Health and Welfare Trusts" (copy attached) to describe a trust which has been set up exclusively to provide employees with one or more of the following benefits:-     group sickness or accident insurance plan,-     a private health services plan and-     a group term life insurance policy. ...

JOZWIAK Non-Resident Tax Section Source Deductions Division RE: YOUR REFERENCE: 166-4-4 / 166-1-9-08 / 166-8-13 Disposition by Non-Resident of Income Interest in Trust and XXXX Dear Sirs, Further to our earlier representations in connection with the above matter, our contention remains that the disposition by XXXX of her income interest in the trust involves the realization of a capital asset the proceeds of which are not taxable in Canada pursuant to Article 12(3) of the Canada-United Kingdom Tax Agreement. We would bring your attention to the following statement made at page 506 of Simon's Income Tax (London, 1948); Volume I: "... the principle underlying the decision in Paget v. ... Wales, 1943, 1 All E.R. 280 at page 282: "... I should myself take the view that a lump sum paid to commute pension is in the nature of a cap- ital payment which is substituted for a series of recurrent and periodic sums which partake of the nature of income". ...

Veuillez nous communiquer les renseignements suivant: • le nom et l'adresse de l'employeur • la période de protection pendant la durée de l'emploi au Canada. ...

4 February 1983 Income Tax Severed Letter February 4, 1983 Policy & Systems Branch Non-Corporate Rulings Division Accounting & Collections Division E. ...

Francis (613) 957-3498 July 5, 1988 Dear Sirs: This is in reply to your letter of May 18, 1988, wherein you requested our views with respect to the calculation of withholding tax on payments under a registered retirement savings plan ("RRSP") in the following situation: Balance in RRSP $10,000 Fees upon closing $ (50) RRSP Net payment to annuitant $ 9,950 We concur with your position that, pursuant to paragraph 153(1)(j) of the Income Tax Act (the "Act"), tax would be withheld on the net payment of $9,950. ...

Par exemple, un particulier détient des actions ordinaires ayant une plus-value de 2 000 000 $ dont 500 000 $ est attribuable au fait que des dividendes n'ont pas été versés sur des actions autres que des actions prescrites. Désirant réaliser son exonération pour gains en capital de 500 000 $, pourrait-il procéder comme suit? Dans un premier temps, le contribuable roulerait un certain nombre d'actions à une compagnie de gestion en choisissant une somme convenue lui permettant de réaliser un gain en capital de 500 000 $ et par la suite, le contribuable roulerait le solde des actions à la compagnie de gestion à une somme convenue égale à leur PBR. ...

We understand you are a Canadian citizen resident in the United States and in receipt of the following XXX of pensions and annuity income from Canadian payors: • Old Age Security- Canada Pension- Non-contributory company pension- Crown Life annuity purchased by a government savings plan- Canadian Government Annuity You request our advice as to which, if any, of the above listed payments will, starting in January 1986, be affected by the Canada-United States Income Tax Convention (1980) (the "Convention") to require withholding tax at source even though you pay U.S. income tax on all of the aforementioned amounts. ... However, paragraph 212(1)(h) of the Canadian Income Tax Act exempts from withholding tax in Canada the following pension payments: • pension benefit payments attributable to services rendered in years throughout which the recipient was not resident or employed in Canada; • a pension or supplement under the Old Age Security Act; • a benefit payment under the Canada (or Quebec) Pension Plan; • pension benefits transferred to a registered pension fund or registered retirement savings plan for the non-resident person; and • certain employees' or workman's compensation payments and social assistance payments made by a registered charity or under certain government programs in Canada made a means or needs basis. ...

Principal Issues: Minor change to facts and a change in the date set out for the completion of the transactions ("XXXXXXXXXX " has been changed to "XXXXXXXXXX ") Position: Other than the date change set out above, we have confirmed our previous ruling. ...

It is noted that in applying paragraph 181.2(3)(g) to determine the capital of a corporate partner, relevant amounts, for example, include under paragraph 181.2(3): (c) "... loans and advances to the partnership..."; (d) "... indebtedness of the partnership..."; and (f) "... all other indebtedness of the partnership... ...

Faits XXXXXXXXXX Question Vous nous demandez si les montants reçus par la Société, conformément aux ententes de commandite, peuvent être considérés comme étant un « montant d’aide » relatif au coût de la production tel que défini au paragraphe 125.4(1) de la Loi de l’impôt sur le revenu (ci-après la Loi). ... Il faut, tel que le stipule le libellé de l’alinéa 12(1)x) de la Loi, déterminer « s’il est raisonnable de considérer le montant comme reçu » à titre d’un de ceux visés aux sous-alinéas 12(1)x)(iii) ou (iv) de la Loi. ... Par contre, XXXXXXXXXX exerce une entreprise et il serait plausible de conclure que XXXXXXXXXX a payé la somme de XXXXXXXXXX $ pour la publicité dans le cadre normal de l’exploitation de son entreprise en autant que cette somme ne dépasse pas la juste valeur marchande de ce qui est obtenu par cette entente de commandite. ...