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If you feel that there are significant differences between the facts pertaining to the Jack River School and those involving the schools in your division or if you have any additional information that should be considered in your particular case, I would suggest you write to the Winnipeg District Taxation Office at the following address: 325 Broadway Avenue Winnipeg, Manitoba R3C 4T4 We would also like to point out that following the decision in the case of Glenn Williams v The Queen (92 DTC 6320) and as a result of a letter issued by the Department on December 29, 1992, which was followed up with considerable input from the Indian community, the Department has developed " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" which were released on December 15, 1993. ...

Principal Issues: taxation of payments out of a multi-employer disability plan where coverage is provided to "self-employed" individuals who pay their own premiums by reason of the collective agreement Position TAKEN: a H&W trust, as understood by the Dept, cannot provide coverage for non-employees, such as partners or independant contractors, regardless of whether such individuals pay for coverage themselves Reasons FOR POSITION TAKEN: employer plans & more particularly the H&W trusts which administer such plans are restricted to providing benefits for employees: see para 7 of it-85r2 A. ...

Principal Issues: Whether the (continued) existence of a surplus in a health and welfare trust jeopardizes the status of the trust as a H & W trust and, if so, what steps are normally taken to reduce the surplus. ...

Position TAKEN:-Yes-Yes Reasons FOR POSITION TAKEN:-Previous Departmental positions (file # 921935)-question 58-1993 Round Table-question 14-1991 Round Table 940155 XXXXXXXXXX B. ...

Principal Issues: what is an eligible tuition fee Position TAKEN: reiterate what is in para 27 & 28 of it-516 Reasons FOR POSITION TAKEN: enquirer was looking for confirmation of specific fees as he thought the bulletin was unclear A. ...

When the safety footwear is purchased it is required to be inspected by the employee's supervisor in order to ensure the footwear purchased is in compliance with the Canada Occupational Health & Safety Regulations (C.S.A. approved). ...

Fisher concluded that because the appellant and his wife's domicile continued to be in the State of California, they continued to be governed by the laws in force in the State of California and at page 491 he stated: "... ...

Accordingly, the employee could, in your example, transfer $17,250 ($10,500 + $6,750) to his RRSP if he so chooses. ...

Le passage du paragraphe 110.6(3) de la Loi «Le particulier... qui a disposé de biens auxquels les paragraphes (2) et (2.1) ne s'appliquent pas...» est remplacé par ce qui suit: « Le particulier... qui a disposé de biens autres que des biens dont la disposition donne lieu à un gain en capital ou à une perte en capital qui est inclus dans le calcul d'un montant en application des alinéas (2)d) ou (2.1)d)...» ...

Un actionnaire déterminé d'une société comprend une personne qui est, ou est liée à, une personne qui individuellement ou avec d'autres personnes liées détient directement ou indirectement (y compris par l'intermédiaire d'un REER) 10% ou plus des actions d'une catégorie quelconque du capital-actions de la société, à moins que le coût de ces actions soit inférieur à 25 000 $. ...