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XXXXXXXXXX of the Plan provides for an indefinite postponement of a period of leave while the Agreement provides that "the leave period must commence no later than 6 years after (the) Salary Deferral Commencement date with a duration of at least 6 months as stated in the Income Tax Act ". ...

Yours truly, for Section Chief Financial Institutions Section Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Vous désirez savoir si les sommes en argent, variant de XXXXXXXXXX $ par année, qu'un organisme de bienfaisance verse à des personnes dans le besoin sont imposables et par conséquent s'il faut que cet organisme émettre un feuillet à cet effet. ...

Yours truly, for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

You question that if there is a sale of this elected land to their farm corporation, whether they are required to meet the 24 month holding period as the farm property must have been held or substituted for a property for 24 months prior to the sale date to the corporation in order to be classified as " qualified farm property" Our Response: If an individual farmer has filed a capital gains election for qualified farm property, the property is considered to have been sold and have been immediately reacquired. ...

Principal Issues: reason for year end forfeiture of balance in a health spending account & ATR-23 in particular Position: A health spending account may have limited carryforward capability but a c/f in excess of 12 months would not contain sufficient risk to be a plan of insurance Reasons: a health spending account that is not a plan of insurance is not a phsp A. ...

However, we offer the following general comments: Subsection 248(1) of the Act defines "retiring allowance" as follows: " `retiring allowance' means an amount (other than a superannuation or pension benefit, an amount received as a consequence of the death of an employee or a benefit described in subparagraph 6(1)(a)(iv)) received (a)on or after retirement of a taxpayer from an office or employment in recognition of the taxpayer's long service, or (b)in respect of a loss of an office or employment of a taxpayer, whether or not received as, on account or in lieu of payment of, damages or pursuant to an order or judgment of a competent tribunal, by the taxpayer or, after the taxpayer's death, by a dependant or a relation of the taxpayer or by the legal representative of the taxpayer;" Therefore, where employment is terminated, an amount paid in respect of the loss of employment is a "retiring allowance" within the definition in subsection 248(1) of the Act. ...

& 3. Paragraph 143(1)(g) provides that the congregation and all of its business agencies are deemed to act and have always acted as agents for the trust in all matters relating to their business and other activities. 5-961715 XXXXXXXXXX M. ...

The interest in the non-resident trust does not appear to be a specified foreign property since the interest is acquired by birthright Reasons: all amounts (other than capital distributions & proceeds of disposition) received out of a non-resident trust are taxable under 104(13)(c) 233.6 and not 233.3 is likely the correct reporting regime for a interest in a non-resident trust that was acquired by birthright if the settlor has never been resident in Canada for 5 years A. ...

The amendment adds after the words "determined by the commission": "For the purposes of determining the pension adjustment limits under the Income Tax Act, salary shall mean salary actually paid to the teacher plus any prescribed compensation determined under the Income Tax Act ". ...