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The CRA's general views related to the capital gains matters are largely discussed in Chapter 7 of Guide T4003 – Farming Income, Chapter 1 of the Guide T4037- Capital Gains, and paragraphs 20 to 24 of Interpretation Bulletin IT-120R6, Principal Residence. ...

Reasons: (i) The 1989 Conference Report and document # 9309585 did not state a PAC would negate the specified amount. ...

The CRA’s website has more information on what examination fees are eligible under “Tuition Amount – Examinations”. ...

& 3. In this case, no. Reasons: 1. It is a question of fact whether an employee would be considered a long haul truck driver. ...

Document 2000-002453 states that "... the guidelines apply to bonuses in the same way they apply to salary and wages. ...

Pakistanco withholds a 15 % Pakistani tax on payments for the services rendered by Canco during the given year. ...

Yours truly, Sandy Parnanzone Manager for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Yours truly, Sandy Parnanzone For Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Such grants are included in income under paragraph 12(1)(x) when none of the exceptions described in ¶ 8 applies. ...

Specifically, you refer to the comments in paragraph 6 of Interpretation Bulletin IT-268R4, Inter Vivos Transfer of Farm Property to Child which states in part: "... subsection 73(3) applies only to property owned by the parent immediately before the transfer to a child and thus is not applicable to property owned at that time by a partnership or corporation. ...