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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 (ci-après " Loi ") Vous décrivez une situation où la contribuable a subi une intervention chirurgicale pour des implants dentaires. ...

27 September 2011 Internal T.I. 2010-0385281I7- Providing a Statement of Account to a Bankrupt Unedited CRA Tags s. 39(9); s. 110.6; s. 128(2)(f),(g), & (i); s. 241(2),(4), (5),(6), & (10). ...

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 (" LIR "). ...

8 February 2011 Internal T.I. 2011-0392891I7- Foreign Share for Foreign Share Exchanges Unedited CRA Tags 85.1(5) & 85.1(6) Principal Issues: Whether our administrative position in paragraph 6 of IT-450R will apply to fractional shares received pursuant to a foreign share for foreign share exchange Position: Yes. ... If you wish to discuss any of the above, please contact the writer. for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Fisc. for Acting Director Ontario Corporate Tax Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch Cc: Steve Goggin, Team Leader- ECA, Revenue Collection Division, Edmonton TSO Shirley Greening, Communications Resource Officer, Individuals & Benefit Services, Winnipeg TSO Janine Grace, Technical Advisor, Individual Returns & Compliance Division, Winnipeg TSO ...

Reasons: Subsection 248(1) defines property broadly to mean property of any kind whatever whether personal or incorporeal August 9, 2010 Kitchener / Waterloo TSO HEADQUARTERS Appeals Division Income Tax Rulings Directorate Attention: Ms Carolyn Kropf Richard Aronoff Team Leader (613) 941-7239 2010-036682 Application of 160(1) to the Assumption of a Contract This is further to John Stuber's email of April 15, 2010, wherein he requested an interpretation as to whether subsection 160(1) of the Income Tax Act applies where a successor corporation assumes, for no consideration, a contract held by a predecessor corporation while the latter was indebted for tax. ... John Stuber Appeals Officer Kitchener / Waterloo TSO ...

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 (ci-après " Loi ") Nos commentaires Comme vous le savez sans doute, afin qu'un particulier puisse réclamer ce crédit à l'égard d'une personne à charge, le particulier doit habiter un établissement domestique autonome où il subvient aux besoins de la personne à charge. ...

1 October 2009 Internal T.I. 2009-0332721I7- Revocation Tax Unedited CRA Tags s. 188(1.1) ITA s. 189(7) & (8) ITA s. 161(1) & (11) ITA s. 225.1(1.1) ITA Principal Issues: 1. ...

The rationale for allowing the cost of electricity and water to operate a dialysis machine is that paragraph 118.2(2)(i) permits expenses "for or in respect of "..." ... The interpretation that the cost of electricity used to operate a dialysis machine qualifies as a medical expense is based on the fact that "in respect of " includes more than just the purchase cost of the dialysis machine. ...

Reasons: Paragraph 56(1)(n) of the Income Tax Act (the "Act") provides that "there shall be included in computing the income of a taxpayer " the total of all amounts... received by the taxpayer... as or on account of a scholarship, fellowship or bursary" which exceeds the taxpayer's scholarship exemption computed under subsection 56(3) of the Act. ... Our Comments Paragraph 56(1)(n) of the Income Tax Act (the "Act") provides that "there shall be included in computing the income of a taxpayer " the total of all amounts... received by the taxpayer... as or on account of a scholarship, fellowship or bursary" which exceeds the taxpayer's scholarship exemption computed under subsection 56(3) of the Act. ...