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Aucune charge n'est réclamée par Société A de Société B pour le travail qui y est effectué par Monsieur X. 5-Holding et Monsieur X détiennent respectivement 50 % des actions ordinaires de Société B. 6-Société B n'a versé aucun dividende sur les actions privilégiées qu'elle a émises. ...

A cet égard, la position du Ministère fut énoncée en juin 1991 dans un exposé à la Corporate Management Tax Conference de l'Association canadienne d'études fiscales («ACEF»), où en réponse à la question # 13, les commentaires suivants ont été émis:... ...

Also there is some doubt as to requirement, "... activities carried on exclusively for the benefit of indians who for the most part live on reserve. ...

Dans la situation que vous nous avez décrite, si l'espérance de vie selon la table de 1971 est de 11.9, nous sommes d'avis que le montant qui peut être déduit en vertu de l'alinéa 60a) de la Loi et déterminé selon le Règlement ne peut excéder 8 403 $. ...

If the employer provides the benefits from a non-qualifying plan by way of a contribution to a trust or fund held by a third party (such as an insurer) for the payment of claims under the plan, the tax treatment will depend on whether the trust or fund is considered an " employee benefit plan" or an "employee trust". ...

For example, if during a year a status Indian works on reserve 94 days, works off reserve 141 days (for a total of 235 days worked), and takes 25 days off for vacation, sick leave and statutory holidays, the Indian's exempt employment income for the year is calculated as follows: 94/235 X employment income = exempt employment income. ...

In your letter, you state that you care for mentally and / or physically disabled children and adults in your home. ...

". If a payment is not an "income or profits tax", it is not eligible for a tax credit pursuant to subsection 126(2) of the Act, but it is deductible from the income of the business pursuant to paragraph 18(1)(a) of the Act if it is incurred for the purpose of gaining or producing income from the business. ...

& 3. In the event the competent authorities of Canada and the U.S. agree that a particular trust is considered to be a resident of the U.S. and not a resident of Canada for the purpose of the Treaty, subsection 250(5) would apply to deem that trust not to be resident in Canada for any purpose of the Act. ...

You state in your letter that you have spoken to the Canada Custom & Revenue Agency (the "CCRA") XXXXXXXXXX Tax Services Office (TSO) (XXXXXXXXXX) regarding the matter. ...