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24 June 1993 Ministerial Letter 9315278 F- Small Business Investment Tax Credit Unedited CRA Tags 127(5), 127(9) qualified small-business property   MINISTER/DM'S OFFICE Y.S. 93-3046T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... Yours sincerely, Pierre Gravelle, Q.C. c.c.      Mr. David A. Dodge      Deputy Minister      Department of Finance June 15, 1993 ...

(a)     A building is acquired in 1977 for $200,000(class 6).   The building has underground base support. ... (The additions to class 6 were 1985-$40,000 + 1987-$50,000 + 1989-$10,000) ... Scenario (c) Revised 1989 Cost of Addition An addition in 1989 costing $30,000 instead of $150,000 should be treated as follows:      Cost of Addition   $30,000   Less- amount included in  Class 6 $10,000   (to top $100,000 limit in (k) of  Class 6)  - amount included in  Class 3 $20,000   (less than 25%  x $300,000)       $30,000   1990 Addition Only $55,000 of the $80,000 cost of addition for 1990 should be included in class 3 because of the $75,000 limit described under paragraph (k) thereof.  ...

Corporations Unedited CRA Tags 110(1)(d)(iii), 7(1)   September 8, 1989 TO- REVIEW COMMITTEE FROM- RESOURCE   INDUSTRIES SECTION   Allan B. Nelson   957-8984 SUBJECT: Stock Options in U.S. Corporations Subparagraph 110(1)(d)(iii) of the Income Tax Act (the "Act") Background 1.      ... Therefore, the actual amount payable for the shares was only determined when the options were exercised and not at the time the options were granted.       ...

8 March 1990 Ministerial Letter 59638 F- Deemed Year End Where Change of Control Unedited CRA Tags 249(4) 19(1) File No. 5-9638   D. Yuen   (613) 957-2111 March 8, 1990 Dear Sirs: Re: Subsection 249(4) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of February 19, 1990 wherein you requested our opinion on the applicability of subsection 249(4) of the Act in the following situation:-      A U.K. company has a wholly-owned Canadian Subsidiary and a branch operation.-      the income earned from the branch operation is subject to tax under Part I of the Act.-      During the year, control of the U.K. company was acquired. ...

Son traitement en 1995 a été de 100 000 $ en sa qualité d'avocat et de 15 000 $ en sa qualité de juge. ... Le montant "maximum déductible au titre des REER" par ce particulier pour chacune des années 1995 à 1997 sera le suivant en estimant qu'il n'y a aucune déduction inutilisée au titre des REER à la fin des années d'imposistion 1994 à 1996. 1995 1996 1997 Moins élevé de: a)plafond REER pour l'année et 14 500 $ 13 500 $ 13 500 $ b)18% de revenu gagné l'année précédente 18,000 $ 20 700 $ 27 000 $ moins: Le montant prescrit pour l'année nil 1 700* 12 500 $ Montant maximum déductible au titre des REER 14 500 $ 11 800 $ 1 000 $ * Moins élevé de: a)15 500 $ b)18 % de 15 000 $ Moins 1 000 $ ANNEXE II L'exemple suivant est basé sur l'avant-projet de loi de juillet 1995. ... Le montant "maximum déductible au titre des REER" par ce particulier pour chacune des années 1995 à 1997 sera le suivant en estimant qu'il n'y aucune déduction inutilisée au titre des REER à la fin des années d'imposition 1994 à 1996. 1995 1996 1997 Moins élevé de: a)plafond REER pour l'année et 14 500 $ 13 500 $ 13 500 $ b)18% du revenu gagné l'année précédente 27 000 $ 27 000 $ 27 000 $ moins: Le montant prescrit pour l'année 13 500 $* 14 500 $ 12 500 $ Montant maximum déductible au titre des REER 1 000 $ nil 1 000 $ * Moins élevé de: a) 14 500 $ b)18% de 150 000 $ Moins 1 000 $ ...

You have asked whether it would be possible for the individuals in question to continue to receive their disability benefits tax-free.       ... Alternatively, you have asked whether the Department would accept a lump sum payment from the Employer in lieu of future payments to be received from the employees on account of their tax for the year(s) of receipt of the annuity payments.       ... As a third alternative, you ask whether it would be possible for the Employer to increase the disabled employee's benefit by 15% in order that the employee receive the same net benefit from the pension fund as received previously under the LTD Plan.       ...

Vous nous avez soumis les faits et transactions envisagées suivants: 1.       ... TRANSACTIONS ENVISAGÉES 2.1     Cie A verse à Monsieur A un dividende en actions de 500 000 $ sur les actions ordinaires, sous forme d'actions privilégiées ayant un capital versé total de 100 $ et une valeur de rachat de 500 000 $. 2.2     Monsieur A forme une nouvelle corporation ("NEWCO") dont il est l'actionnaire unique. 2.3     Monsieur A vend à NEWCO toutes les actions privilégiées de la Cie A.  ... Le revenu protégé attribuable aux actions privilégiées sera-t-il de 100 $ ou de 500 000 $? ...

Our understanding of the facts given to illustrate the issues is as follows: 1.      2.     24(1) 3.                                                             4.     24(1) 5.      ... Consequently, the amount to be included in a person's income pursuant to paragraph 96(1)(f) of the Act can not include a portion of WIP excluded in computing the partnership's income.         ... This agreement can not be unilaterally amended without the consent of both parties. 4.      ...

30 October 1989 Ministerial Letter 58818 F- Whether Cash is Capital Property Unedited CRA Tags 13(21) depreciable property, 54 capital property, 80(1), 248(1) property 19(1) File No. 5-8818   S. ... Capital property of a taxpayer is defined under paragraph 54(b) of the Act to mean (i)     any depreciable property of the taxpayer, and (ii)      any property (other than depreciable property), any gain or loss from the disposition of which would, if the property were disposed of, be a capital gain or a capital loss, as the case may be, of the taxpayer. ... Therefore, a capital property (other than a depreciable property) must be (a)      a property, and (b)      capable of giving rise to a capital gain or capital loss on its disposition. ...

Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate   Appendix   Form T2033   Mary Evans   957-9229 Part I 1.      ... DEFINITIONS-     "Individual Plan No." and "Individual Fund No. ... This includes a duly appointed agent of such a person.-      "RRIF carrier" means a person described in paragraph 146.3(1)(b). ...