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Aucune. / None. 3. Non / No. Raisons: 1. Dans la situation donnée, nous considérons pour les fins de la SSUC que l’entité admissible a versé cette indemnité à un employé admissible à l’égard de la même semaine que l’est le salaire ou le traitement s’y rapportant. / In the given situation, for purposes of the CEWS, we consider that the qualifying entity has paid the allowance to the eligible employee in respect of the same week that the salary and wages relating thereto were paid. 2. ... XXXXXXXXXX Le 16 janvier 2023 Objet: SSUC – notions de « rémunération admissible » et de « rémunération de base » La présente est en réponse à vos questions concernant la Subvention salariale d’urgence du Canada (« SSUC ») prévue à l’article 125.7 de la Loi de l’impôt sur le revenu (« Loi »). ... Toutes les définitions aux fins de la SSUC, y compris les expressions « entité déterminée », « entité admissible », « employé admissible », « rémunération admissible » et « rémunération de base », sont prévues au paragraphe 125.7(1). ...

From October 3, 1988 to October 20, 1988      Daily closures Monday to Friday from 08:30 to 12:00      20 minute delays on weekdays      no delays on weekends 2.     From October 21, 1988 to November 14, 1988      Full closure (24 hours/day)      pedestrian traffic only 3.      ... November 25, 1988      Road closure from 08:30 to 12:35 5.     December 1, 1988      Road closure from 08:30 to 14:03 6.      ...

Shultis, Director Division   D.S. Delorey Attention: C.R. Brown 957-3495   File No. 7-900319 Subject: Project No. 1442 IT-381R2 This is in reply to your memorandum of April 5, 1990 requesting our views on the following proposes addition to the revision to IT-381R:      "An income beneficiary may agree to pay a trust's tax liability arising from a designation under subsection 104(13.1) or (13.2). ... The payment can be made by      -  reimbursing the trustee,      -  providing a cheque payable to the taxing authority, or      -  receiving a net amount from the trustee reflecting the beneficiary's share of income less the relevant taxes payable by the trust. ... In line 6, "be" seems unnecessary. 3.     In line 9, we suggest that "the beneficiary would receive but for the designation" be replaced by      "that is deemed not to have been paid or payable to the beneficiary by virtue of the designation"      to better reflect the postamble to subsections 104(13.1) and (13.2). ...

26 August 1992 Internal T.I. 9215727- Part I.3 tax Unedited CRA Tags 181.1(3)(d), 181.2(4)   7-921572   G. Martineau   (613) 957-8962 Le 26 août 1992 Bureau de district de Montréal     Bureau Principal      Division des  industries financieres      Â l'attention de: Marcel Dionne      Section 148      3 ième étage      Taxe sur le capital Cette note de service est en réponse à la vôtre du 21 mai 1992 dans laquelle vous désirez nos commentaires à l'égard de l'admissibilité des placements suivants à la déduction pour placements prévue au paragraphe 181.2(4) de la Loi:      a)     les obligations émises par les gouvernements fédéral et provinciaux sur l'euromarché;      b)     les obligations émises par la Banque internationale pour la reconstruction et le développement (la "banque mondiale"), la Banque européenne pour la reconstruction et le développement et la Banque de développement inter-américaine; et      c)     les actions d'une corporation de fonds mutuels (communément désignée "fonds commun de placement"). ...

Our Comments 1.     Is the IREA property?      24(1)      Property is defined in subsection 248(1) of the Act and specifically includes a right of any kind whatever by virtue of paragraph (a) thereof.   23      24(1) 2.      ... Obviously, this is an extremely broad definition.      24(1)      Business as defined in subsection 248(1) of the Act specifically includes an adventure in the nature of trade. 3.      ... If the IREA cannot be transferred pursuant to subsection 85(1).      24(1) 5.      ...

Les faits sur lesquels votre demande repose sont les suivants. 1.      2.      3.      24(1) 4.      5.      6.      7.      8.      24(1) Notre opinion 9.      ... [Question 1 de la "Table Ronde de Revenu Canada" de 1990 (ACEF), (non-publiée à la date de la présente) 10.       ... Selon nos discussions (Bourgeois     19(1)       91.04.17) il s'avère que vous avez utilisé le taux prescrit pour établir un rendement qu'un investisseur prudent s'attendrait de recevoir.       ...

Le Petit Robert Dictionnaire de la Langue Française donne la définition suivante de l'expression "beau-frère":       "1. ... "(les soulignés sont nôtres)       Le petit Larousse Illustré donne la méme définition de l'expression "beau-frère":      "Mari de la soeur ou de la belle-soeur Frère du mari ou de la femme" (les soulignés sont nôtres)      24(1) N.B.:      Cette dernière position est non conforme à la position énoncée au paragraphe 5 du Bulletin d'interprétation IT-419. 2.      ... En conséquence de l'application des alinéas 251(2)(a) et 251(6)(a) de la Loi      24(1) N.B.       ...

6 February 1992 Internal T.I. 9202247 F- Excise Penalties Unedited CRA Tags 18(1), 18(1)(a)   February 6, 1992 OTTAWA DISTRICT OFFICE     Rulings Directorate Basic Files     Claude Tremblay (613) 952-1361 Attention: Rocco Frangione           920224      24(1) We are writing in response to your memorandum of January 23, 1992, requesting our comments on the submission received from 19(1),24(1) concerning the deductibility of the penalties under subsection 50(4) of the Excise Tax Act. ... We feel the better view is that the penalties were allowed in the Day & Ross case for the reasons summed up by Dube, J. at p.6440.               ... "      23 Accordingly, fines and penalties generally remain non-deductible except in exceptional circumstances where all the following criteria is met:      a)     the fine or penalty can be shown to have been laid out for the purpose of earning income;      b)     the nature and circumstances of the penalized conduct are such that allowing the deduction of the expense would not be offensive to public   policy;      c)     incurring the particular type of fine or penalty is a normal risk of carrying on business or earning the income and even though due care is exercised, the violation is inevitable and beyond the control of the taxpayer and the taxpayer's employees;      d)     the breach of law giving rise to the fine or penalty does not result from negligence, ignorance or deliberate disobedience of the law and does not endanger public safety; and      e)     the deduction of the expense is not otherwise prohibited under the Act, for example, is not a capital outlay, is not incurred to earn tax-exempt income and is not in excess of a reasonable amount. ...

(i)     "Connected With"      The "50% or more" test in paragraph (c) of the definition of QSBC Shares is in respect of active business assets (subparagraph (i)), shares or issued debt obligations of connected corporations (subparagraph (ii)), or a combination thereof (subparagraph iii). ... The test for connected corporations is set out in subsection 186(4) of the Act, and the Department has taken the position that subsection 186(2) is relevant for these purposes.      21(1)(b)      21(1)(b)      21(1)(b) (ii)     "Anyone"      Paragraph (b) of the definition of QSBC shares requires that a share, to qualify as a QSBC share at the determination time, have not been owned by anyone other than the individual or a person or partnership related to the individual, and such test must be met throughout the 24-month period preceding the determination time. ... The Act is generally consistent in acknowledging that distinction.      21(1)(a) M.A. ...

28 October 1991 Internal T.I. 9127307 F- Deductibility of Civic Election Campaign Contributions Unedited CRA Tags 127(3), 18(1)(a) 24(1) 7-912730 SUBJECT:  Deductibility of Civic Election Campaign Contributions We are writing in reply to your memorandum of September 24, 1991 wherein you asked for our comments on the deductibility of Civic Election Campaign Contributions by  24(1) Our understanding of the facts is as follows: Facts 1.      2.      3.        24(1) 4.      5.      Taxpayer's Position 1.     .                                                 24(1) District Office Position 1.        ... It was decided that the relationship between the election expenses and many alleged income which would have been generated as a result was too remote (emphasis added) 2.        24(1) Our Comments 1.      ...