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(It should be noted that these questions were submitted for the 1993 CPTS Conference but were not answered at that time; the response to the first question is identical to that prepared at that time- see memo dated December 7, 1993, file # 931692.) ...

Subsection 118.6(2) of the Act reads, in part, as follows: "For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A x $60 x B (...)" ...

XXXXXXXXXX included a long term disability insurance plan which provided for the payment of benefits (66 2/3 % of certain income of the disabled individual at the time of the disability) in respect of a disability extending beyond 6 months. ...

& 5. If it is determined that the disposition of the Property by the trust to the beneficiaries occurs before 1991, the Property will not meet the definition of principal residence since it was not held in a spousal trust. ...

VOTRE QUESTION Vous nous demandez si "dans l'éventualité où une fiducie discrétionnaire réalisait un gain en capital, (...) les bénéficiaires du revenu seulement (et non les bénéficiaires du capital) devraient être inclus dans le dénominateur prévu au paragraphe 2800(3)f) du Règlement de l'impôt sur le revenu," dans certaines circonstances particulières. ...

The Queen, 84 DTC 6525, where it was stated: ".... it is a rule of construction that, where in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered intentional and indicative of the change in meaning or a different meaning. ...

Tout gain sur la fraction relative à l'usage personnel entraînerait un gain en capital, dont 75 % serait inclus dans le revenu de la société. ...

Szeszycki (613) 957-2135 Attention: Fali J Dubash 931280 XXXXXXXXXX Minimum Tax 1987 & 1988 Objections This is in reply to your memorandum of April 30, 1993 in which you requested our views on the technical accuracy of reassessments made of the 1987 and 1988 returns of the above noted taxpayer. ...

MNR 91 DTC 213 RCT PUBLICATIONS: 1) T1 Ontario General Tax Guide—pg. 2 (Federal Tax Credits and You) reference to "pensions from a foreign country" 2) T1 General 1992, lines 234 through 256 indicating Part 1.2 tax calculated on an amount before 110(1)(f)(i) & (iii) amounts 3) IT-212R3 (Income of deceased Persons—Rights or Things) 4) IT-326R2 (Returns of Deceased Persons as "Another Person") 5) 1992 Guide for Preparing T1 Returns for Deceased Persons HAA NUMBER: 932293 XXXXXXXXXX November 26, 1993 Dear Sirs: Re: Taxation of U.S. ...

December 3, 1993 Assessment & Enquiries Personal and General Programs Section International Tax Programs D. ...