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Yours truly, Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Justice Tardif J. stated at paragraph 28 that: "... the appellant was not an employee, since she was completely independent in the way she did her work, worked in her own environment with her own tools and was not in any way part of a third party's business. ...

For Director International & Trusts Division Income Tax Rulings Directorate Legislative and Regulatory Affairs Branch ENDNOTES 1 It is our understanding that an individual will be considered an Israeli resident if the individual's center of life is in Israel. ...

For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Subsection 214(7.1) will apply if the obligation was transferred from a person resident in Canada to a non-resident person, and back again. ...

. $500,000- (275,000) = $775,000]. In other words, it is your interpretation that the "negative ACB" of the partnership interest would increase the available "bump" room. ...

Depends on facts-- but generally yes Reasons: 2. as long as all the requirements are met & taxpayer claims CCA on cost net of grant per 13(7.1) XXXXXXXXXX 2008-030133 Lena Holloway January 15, 2009 Dear XXXXXXXXXX: This is in response to your electronic mail of November 21, 2008, wherein you requested our comments in respect of class 43.2 of Schedule II of the Income Tax Regulations (the "Regulations"). ...

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

If the employee only incurred $100 in actual transportation costs but received a $540 allowance (i.e. 20 days * $27 per day) it could be argued that the amount paid by the Employer is in excess of a reasonable amount. ...

In your submission you have indicated that the Reverend will be applying his experience as a pastor to nurture and grow a congregation which you refer as "XXXXXXXXXX ". ...

Subsection 73(3) states, in part, that "... the property was, before the transfer, used principally in the business of farming... ...