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Subsection 15(2) of the Act states, in part, that: " Where a person (...) is a shareholder of a particular corporation, is connected with a shareholder of a particular corporation...and the person...has in a taxation year received a loan from or has become indebted to the particular corporation, to any other corporation related thereto..., the amount of the loan or indebtedness shall be included in computing the income for the year of the person..., unless (...)" ...

Reasons FOR POSITION TAKEN: The particular registered charities would not considered associated employers as defined in subsections 126.1(2) & (3). ... For purposes of section 126.1 of the Act Employer is defined in subsection 126.1(1) to mean: "...... any person...... that has a qualifying employee in 1992 or 1993". ... Paragraph 126.1(3)(a) of the Act provides that: ".... in determining for purposes of this section whether 2 or more employers are associated with each other at any time,.... where an employer at any time is an individual, the employer shall be deemed at that time to be a corporation all the issued shares of the capital stock of which, having full voting rights under all circumstances, are owned by the individual". ...

Les faits 1.Un contribuable a déménagé de son ancienne résidence sise dans la localité de XXXXXXXXXX pour occuper une autre résidence sise dans la ville de XXXXXXXXXX Ce déménagement lui a permis d'exploiter une nouvelle entreprise à son nouveau lieu de travail 2.Les frais de déménagement qu'il a alors payés sont les suivants: Frais de vente de l'ancienne résidence Commission à l'agent immobilierXXXXXXXXXX $ Honoraires de notaire XXXXXXXXXX Frais d'achat de la nouvelle résidence Honoraires d'avocat ou notaire XXXXXXXXXX Taxes (perçues à l'enregistrement ou au transfert de la propriété) XXXXXXXXXX XXXXXXXXXX $ 3.Seule la conjointe du contribuable possédait le titre de propriété légal de l'ancienne résidence, de même que celui de la nouvelle résidence. 4.Le contribuable demande que le Ministère lui accorde une déduction pour «frais de déménagement» en vertu du paragraphe 62(1) de la Loi de l'impôt sur le revenu (ci-après la «Loi») pour le montant de XXXXXXXXXX $. 5.Vous avez relevé les faits suivants sur les factures et autres documents qui vous ont été soumis: i)La facture relative à la commission versée à l'agent immobilier est faite au nom de Monsieur et Madame. ii)Les factures relatives aux honoraires de notaire concernant la vente de l'ancienne et de la nouvelle résidence sont faites au nom de Madame. iii)L'avis pour le droit de mutation est au nom de Madame. iv)Les frais énumérés au paragraphe 2 de la présente ont été payés par chèques tirés du compte conjoint. ...

Pursuant to the letter from XXXXXXXXXX (the "College"), we have been asked to submit our views on three situations which are set out below: (a)     Students apply the College with respect to an educational program and pay $50 towards their tuition fee in circumstances where the balance must be paid by July 15. ... (b)     Students actually register and pay the full fees with respect to a program but withdraw within a certain refund period. ... (c)     A student has registered and paid the full amount with respect to a program and is either automatically registered or actively registers and then withdraws after a certain refund period has expired. ...

1993 Internal T.I. 9310617 F- Damage Awards Unedited CRA Tags 56(1)(a)(ii)   June 10, 1993 XXXXXXXXXX District Office Business and General DivisionXXXXXXXXXX, Unit Head Source Deductions Damage Award XXXXXXXXXX This is in reply to your enquiry of April 1, 1993, sent to Mr. ... Fuoco for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

However, the social benefits repayment calculation under section 180.2 of the Act, which was based on the amount of $2,151.87 ($1,789.50 + $362.37), resulted in the full amount of $2,151.87 being repayable. ... In relation to this wording, subsection 70(2) of the Act, in connection with the election described therein concerning rights or things, states that "the legal representative shall file a separate return of income under this Part as if (a)     the taxpayer were another person; (b)     that other person's only income for the year were the value of the rights or things;... ...

We are also making the following additional comments concerning the tax consequences of an EBP: (a)     With respect to the tax consequences of benefits received from an educational trust that is regarded as being an EBP, all amounts received out of or under such a plan represent income from an office or employment pursuant to paragraph 6(1)(g) of the Act. ... (b)     The tax consequences to employers who contribute to the EBP involve paragraph 18(1)(o), subsection 18(10) and section 32.1 of the Act. ... (c)     With respect to the income earned by an EBP that is a trust, reference can be made to paragraph 26 to 31 of IT-502. ...

During 1993, the Department met with many interested parties concerning the taxation of Indians and with input from the Indian community has developed " INDIAN ACT EXEMPTION DETAILED GUIDELINES". ... However, in our view the employees of the XXXXXXXXXX that perform all of their employment duties on the reserve would fall under guideline # 1, employees who live on the reserve would fall under guideline #2, those that do not live on the reserve would either fall under guideline # 3 if they principally perform their duties on the reserve, would be subject to the proration rules if they perform less than 50% of their duties on the reserve, or would be covered by the Remission Order which will be extended to the end of 1994. ...

Situation factuelle Un contribuable a subi une perte d'entreprise de 200 000 $ en 1992 et un gain en capital imposable de 200 000 $ au cours de la même année. ... Dans une des trois années qui suivent l'année d'imposition 1992 le contribuable subit une perte en capital de 200 000 $. ...

Darling Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch MINISTER/DM'S OFFICE YS # ADM'S OFFICE PENDING RETURN TO 15TH FLOOR, ALBION TOWER XXXXXXXXXX Dear XXXXXXXXXX: I am replying to your letter of September 24, 1995, on behalf of your constituents, XXXXXXXXXX concerning the deductibility of the fees paid in respect of a legal action they undertook to recover certain investment losses. ... These are complex issues, however, and I would suggest the XXXXXXXXXX may wish to discuss them with Mr < name > of the tax services office. ...