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18 June 1993 T.I. (Tax Window, No. 32, p. 3, ¶2593) -- summary under Capital Loss v. Loss

18 June 1993 T.I. (Tax Window, No. 32, p. 3, ¶2593)-- summary under Capital Loss v. ...

1 April 1993 T.I. (Tax Window, No. 29, p. 20, ¶2461) -- summary under Subsection 107(2.1)

1 April 1993 T.I. (Tax Window, No. 29, p. 20, ¶2461)-- summary under Subsection 107(2.1) Summary Under Tax Topics- Income Tax Act- 101-110- Section 107- Subsection 107(2.1) Where a member of an agency co-operative receives her proportionate share of machinery of the co-op on withdrawal therefrom, the rules in s. 107(2.1) rather than s. 107(2) will apply. ...

19 March 1992, T.I. 920085 (April 1993 Access Letter, p. 150, ¶C144-206) -- summary under Disposition

19 March 1992, T.I. 920085 (April 1993 Access Letter, p. 150, ¶C144-206)-- summary under Disposition Summary Under Tax Topics- Income Tax Act- Section 148- Subsection 148(9)- Disposition The furnishing of outstanding instructions or the making of an election by a policyholder with respect to future withdrawals would not normally constitute a disposition. ...

10 June 1993 T.I. (Tax Window, No. 31, p. 24, ¶2550) -- summary under Income-Producing Purpose

10 June 1993 T.I. (Tax Window, No. 31, p. 24, ¶2550)-- summary under Income-Producing Purpose Summary Under Tax Topics- Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose The costs to a corporation of a clothing consultant hired for the benefit of certain executives who need to improve their image would be deductible to the corporation. ...

10 June 1993 T.I. (Tax Window, No. 31, p. 24, ¶2550) -- summary under Paragraph 6(1)(a)

10 June 1993 T.I. (Tax Window, No. 31, p. 24, ¶2550)-- summary under Paragraph 6(1)(a) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) The amounts paid by a corporation to hire a clothing consultant in order to help certain executives to improve their image would be included in their income under s. 6(1)(a) or s. 15(1). ...

24 March 1992 T.I. (March 1993 Access Letter, p. 76, ¶C109-126; Tax Window, No. 18, p. 24, ¶1827) -- summary under Total Charitable Gifts

(March 1993 Access Letter, p. 76, ¶C109-126; Tax Window, No. 18, p. 24, ¶1827)-- summary under Total Charitable Gifts Summary Under Tax Topics- Income Tax Act- Section 118.1- Subsection 118.1(1)- Total Charitable Gifts The irrevocable gift of a covenant which runs with land and is binding on the landowner and his successors in title can qualify as a gift. ...

25 November 1992 T.I. 921512 (September 1993 Access Letter, p. 415, ¶C76-073) -- summary under Section 79

25 November 1992 T.I. 921512 (September 1993 Access Letter, p. 415, ¶C76-073)-- summary under Section 79 Summary Under Tax Topics- Income Tax Act- Section 79 S.79(c) deals only with the principal amount of debt. ...

24 February 1993 T.I. (Tax Window, No. 29, p. 14, ¶2439) -- summary under Subsection 104(2)

24 February 1993 T.I. (Tax Window, No. 29, p. 14, ¶2439)-- summary under Subsection 104(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 104- Subsection 104(2) The Crown can be constituted a trustee only by the express provisions of an Act of Parliament. ...

4 June 1993 External T.I. 5-931384 -- summary under Subsection 39(2)

4 June 1993 External T.I. 5-931384-- summary under Subsection 39(2) Summary Under Tax Topics- Income Tax Act- Section 39- Subsection 39(2) s. 39(2) loss realized on USD debt repayment by partnership A partnership realized capital losses under s. 39(2) on the repayment of U.S. ...

22 June 1993 T.I. (Tax Window, No. 32, p. 20, ¶2622) -- summary under Subsection 10(1)

22 June 1993 T.I. (Tax Window, No. 32, p. 20, ¶2622)-- summary under Subsection 10(1) Summary Under Tax Topics- Income Tax Act- Section 10- Subsection 10(1) Revenue Canada's concurrence will be required for a change in the method of determining cost, eg., a switch from the average cost method to the FIFO method. ...

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