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Question # 1 Pourquoi le Ministère n'a-t-il pas réitéré lors de la table ronde de 1996 de l'ACEF, la position énoncée lors de la table ronde de 1993 de l'APFF? ... Question # 2 Quels sont les facteurs à considérer pour identifier «the relevant disposition» et la signification de l'expression «at the time of...». ... Question # 3 Est-ce que les modifications à l'alinéa 55(3)a) adoptées en 1995 (L.C. 1995, ch. 3) et les modifications proposées à l'alinéa 55(3)a) prévues dans l'avis de motion des voies et moyens du 20 juin 1996 ont ou auront un impact concernant l'application du paragraphe 55(2) de la Loi à la situation décrite ci-dessus? ...

À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (la « Loi »). ... La société XXXXXXXXXX est une société légalement constituée en vertu de la partie III de la Loi sur les compagnies du Québec (C-38) (« LcQ »). ... QUESTIONS – SITUATION A Dans le contexte de la liquidation de la société XXXXXXXXXX, vous nous demandez: 1. ...

La nature de chaque somme reçue est une question de fait. / General comments. ... À moins d’indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l’impôt sur le revenu (footnote 1) (« Loi »). ... À titre d’exemples de biens qui pourraient se qualifier en tant qu’immobilisations, on y énumère un chalet, un terrain ou un bâtiment utilisé dans le cadre d’une entreprise ou d’une activité de location. 3 AGENCE DU REVENU DU CANADA, Bulletin d’interprétation IT-459 ARCHIVÉE, « Projet comportant un risque ou une affaire de caractère commercial », 8 septembre 1980. 4 AGENCE DU REVENU DU CANADA, Bulletin d’interprétation IT-218R ARCHIVÉE, « Bénéfices, gains en capital et pertes provenant de la vente de biens immeubles, y compris les terres agricoles et les terres transmises par décès et la conversion de biens immeubles qui sont des biens en immobilisation en biens figurant dans un inventaire et vice versa », 16 septembre 1986. 5 AGENCE DU REVENU DU CANADA, Folio de l’impôt sur le revenu S3-F4-C1, « Exposé général sur la déduction pour amortissement », 27 février 2019. 6 À l’exception d’une fiducie. 7 AGENCE DU REVENU DU CANADA, Folio de l’impôt sur le revenu S1-F3-C2, « Résidence principale », 25 juillet 2019. 8 Précité, note 4. 9 AGENCE DU REVENU DU CANADA, Folio de l’impôt sur le revenu S3-F3-C1, « Bien de remplacement », 8 avril 2019. 10 Précité, note 5. ...

Case #3 The facts are identical to those in Case # 2 except that the two shareholders are dealing with each other at non-arm's length. ... Case # 2 A clear nexus between Mr. E, a minority shareholder who has a 40% interest in Opco2, and potential dividend income from Opco2 can be demonstrated. ... Case # 3 Our response remains the same as that for Case # 2 above. The fact that Mr. ...

The term “restrictive covenant” is defined in subsection 56.4(1) of the Act as “… an agreement entered into, an undertaking made, or a waiver of an advantage or right by the taxpayer, whether legally enforceable or not, that affects, or is intended to affect, in any way whatever, the acquisition or provision of property or services by the taxpayer or by another taxpayer that does not deal at arm’s length with the taxpayer ….”. ... After considering the issue, XXXXXXXXXX, we concluded the following: “… the fact that a non-competition agreement may include both a non-competition and a confidentiality clause would not in and of itself disqualify the entire non-competition agreement for the purposes of the exceptions in subsection 56.4(3) or 56.4(7).” ... XXXXXXXXXX Issue 2 – Subsection 56.4(7) Given the result of our analysis for Issue 1, we will focus our discussion in this part on whether the exception in subsection 56.4(7) applies to the single RC that is comprised of the NCC and NSC. ...

Guglich Business Enquiries (613) 957-2102 Attention: Henry Zerbin 983180 Tax Treatment of Flood Assistance Payments This is in response to your request of December 2, 1998, for our views regarding the tax treatment of flood assistance payments received in the following situations: Situation # 1 A shareholder leases a portion of his land to his corporation which operates a lodge business thereon. ... Situation # 2 A client inquires whether the adjusted cost base of the property can be reduced, instead of including the amount of the assistance in income, where flood assistance is received in the form of loan payments regarding the purchase of real property. ...

Olympia Floor & Wall Tile [70 DTC 6085] The Taxpayer is of the view that in Olympia Floor & Wall Tile, the Exchequer Court of Canada held that the fact that an amount may be deductible under one provision of the Act does not mean that it may not also be deductible under another provision of the Act. ... Where the provision at issue is clear and unambiguous, its terms must simply be applied: Although, section 67.1 of the Act may have had its genesis in the 1963 Budget speech, which discussed the perceived abuse of "expense account living", subsection 67.1(1) uses the words "... an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment... ... Olympia Floor & Wall Tile [70 DTC 6085] The Taxpayer is of the view that even though an expense may fall under one provision of the Act, it does not render the expenses inadmissible for a different purpose under another provision of the Act. ...

Further, the Letter states that their situation is comparable to the one discussed in Alemu et al v The Queen (" Alemu "), 99 DTC 714. ... Criterion # 3- Full time and Long-term Service The commitment of the members should be full-time and of a long-term nature. ... At the time of baptism, candidates must present publically to other members their personal testimony of conversion and take a vow and enter into "XXXXXXXXXX ". ...

Our Comments Items a) & b)- Wage Subsidies & Incentives It is our understanding that, in most cases, wage subsidies are paid directly to the employer. ... In particular, subparagraphs 12(1)(x)(ii) through (iv) would bring into income amounts received by a taxpayer from a government that “... can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A) an amount included in, or deducted as, the cost of property, or (B) an outlay or expense”. ...

August 29, 2014 Individual Returns and Payments HEADQUARTERS Processing Directorate Income Tax Rulings Assessment and Benefit Services Branch Directorate Room 816, Tower C Lori Merrigan Vanier Towers (613) 957-9229 Ottawa ON K1A 0L5 Attention: Sheila Barnard 2014-053425 Indian Taxation – Specific Claim Payments This is in response to your correspondence of June 2, 2014, asking for our comments with respect to the tax treatment of monies paid by the XXXXXXXXXX ("First Nation") as a per-capita distribution ("PCD") to its members, from monies received as Specific Claim payments to the First Nation. ... Trusts – General Taxation In some cases, these initial PCDs, or additional distributions may be paid from a trust. ...