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Either & 3. In non-cash transactions, proceeds of disposition and ACB generally equal to fair market value of property given up. ... We also acknowledge our conversation of October 21 (Gibson / Young). In the scenario you presented, an individual (the "Shareholder") is the sole shareholder and a director of ACo. ...

La position générale indiquée au paragraphe 1 du Bulletin est à l'effet qu'une " corporation est reconnue comme exerçant une profession libérale à moins qu'une loi provinciale ou que l'organisme de réglementation de la profession en question ne statue que seuls des particuliers peuvent exercer cette profession. " Le paragraphe 2 du Bulletin d'interprétation IT-189R2 précise, de la façon suivante, le traitement fiscal si la société n'est pas reconnue: Si une loi provinciale ou l'organisme de réglementation de la profession interdit la pratique de la profession par une corporation, le revenu provenant de l'exercice de la profession sera normalement considéré comme ayant été gagné par le particulier qui a rendu ces services professionnels et non par une corporation. ...

Raisons POUR POSITION ADOPTÉE: Le libellé du paragraphe 6(21) n'apporte aucune précision quant à l'expression " moment donné ". ...

You have further indicated that, as reported, the components of the ultimate cash amount received are as follows: Value of assets in segregated fund at death $XXXXXXXXXX Add: Additional amount to make minimum payout $ XXXXXXXXXX Reported on final T1 $XXXXXXXXXX Reported on T3 $ XXXXXXXXXX Total cash received (fully reported) $XXXXXXXXXX Our Comments In our opinion, the components of the actual cash amount ultimately paid out of the deceased taxpayer's RRSP have been properly reported (assuming paragraph 146(8.8)(b) and subsection 146(8.9) of the Act were not applicable). ...

" XXXXXXXXXX has referred you to a document from this Directorate (# 9210255) where, in the specific circumstances under consideration, we were of the view that the particular ex gratia payment was not taxable in the hands of the employee and, on the basis of that particular document, has requested that we refund to XXXXXXXXXX the $XXXXXXXXXX income tax withheld with interest. ... As you have noted, by reference to another document (# 9418166) from this Directorate, an ex gratia payment is not necessarily exempt from tax. ...

Example: Plan A- 2001 contribution- $4,000 for John Plan B- 2001 contribution- $4,000 for Mary- 2001 contribution- $4,000 for Paul Scenario 1: Beneficiaries under Plans A & B are not siblings and $100 is transferred from Plan A to Plan B and allocated to Mary. Scenario 2: Beneficiaries under Plans A & B are siblings and $2,000 is transferred from Plan A to Plan B and allocated to Mary. ...

The following information about the prize is on the website " www.carnegiehero.org ". 1. ...

Principal Issues: Whether or not subsection 181.5(5) must be applied first before subsection 181.5(2) Position: Yes Reasons: Subsection 181.5(5) is a very specific provision which must be taken into account when applying subsection 181.5(2) which is a general provision June 21, 2002 HEADQUARTERS HEADQUARTERS Business Returns Payments and Financial Industries Processing Directorate Division T2 Assessing, Business Returns Michèle Trotier Assessing & Validation Division 957-3494 Attn: Hugh Finlayson 2002-014478 Legislation & Policy Group Subsection 181.5(5) of the Income Tax Act ("Act") This is in reply to your e-mail of June 3, 2002 wherein you requested our views on the application of subsection 181.5(5) of the Act. ...

[emphasis added] To qualify for exclusion as a partnership, the provision requires a relation between members of: (a) companies / associations that are incorporated by / under any special or general Act in force in Ontario; or (b) registered as a corporation under such Act In reviewing the provisions of the OLPA, it is clear that a limited partnership is not a company or an association which is incorporated under that Act, nor is a limited partnership registered as a corporation under that Act. ...

Harris Estates & Trusts (613)957-2114 Verification & Enforcement Division 7-992991 Re: Subsection 159(2)- Clearance Certificate We are writing in response to your memorandum of November 9, 1999 wherein you requested our opinion concerning clearance certificates under subsection 159(2) of the Income Tax Act (the "Act") in the case of a trustee in bankruptcy. ...