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More information on the classification of buildings can be found in Interpretation Bulletin IT-79R3, Capital Cost Allowance – Building or Other Structures. ... The Queen, 2007 DTC 3 (TCC) (“ Landsdowne ”), the court concluded that mobile homes with steel carriages, axels, wheels, trailer hitches, brakes and emergency lights that were designed to be towed on a public road were trailers within the ordinary sense of the word and were not buildings or structures. ...

It was indicated that the amount claimed by the taxpayer as a reserve with respect to its retail receivables was calculated "... XXXXXXXXXX " The provisions of paragraph 20(1)(l) of the Act and the related provisions in the Income Tax Regulations do not provide for a general reserve as computed by the taxpayer and described above. ... Lee Workman Section Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

De plus, s’il est impossible de limiter les dépenses de cafétéria, vous proposez d’appliquer la politique administrative que l’on adopte dans le cas des cadeaux de moins de 100 $ faits aux employés, i.e. d’une part, de ne pas inclure d’avantage imposable aux employés mais, d’autre part, de ne pas permettre la déduction de la dépense à l’employeur. ... Pour ce qui est de la politique administrative du Ministère relativement aux cadeaux de moins de 100 $ faits aux employés, nous ne connaissons pas d’autres situations où cette approche a été retenue et nous sommes d’avis qu’elle ne trouverait pas application dans les situations que vous nous décrivez si ce n’est du simple fait que les montants en jeu sont probablement supérieurs à 100 $. ...

Compte tenu des faits susmentionnés, nous sommes d'avis que la note aux états financiers indiquant que "XXXXXXXXXX " n'est pas suffisante en soi pour conclure que les contribuables n'ont pas acquis les actions ordinaires en vue de tirer un revenu de dividende. ... Soulignons notamment que ces décisions pourraient entraîner des conséquences fiscales inappropriées lorsqu'un contribuable bénéficie d'une perte fiscale en déduisant des frais d'intérêt même si, en vertu de toute norme objective, il n'y a aucun motif raisonnable de s'attendre à ce que le contribuable gagne un revenu (par opposition à un gain en capital), ou lorsque la présence ou la perspective d'un revenu (par opposition à un revenu net des dépenses) suffit à conclure qu'une dépense a été engagée " en vue de gagner un revenu ". ...

À notre avis, ils viennent reconnaître " l'attribution différée de titres " dont il est fait mention dans le document du XXXXXXXXXX (Attach B); les titres étant les actions de la société qui ont été dévolues définitivement au contribuable en XXXXXXXXXX. ... Compte tenu des circonstances, nous sommes d'avis que le T4 supplémentaire que la société a émis en XXXXXXXXXX et déclarant un avantage imposable de XXXXXXXXXX $ est correct. ...

Principal Issues: The purpose of this memorandum is to reconsider the comments provided in document # 982474 with regard to whether amounts that have been appropriated in the notes to the financial statements prepared for OSFI constitute reserves or continue to be part of retained earnings. ... Where no "appropriation" Retained Earnings X Canadian Reserve Liabilities/Total Reserve Liabilities= 10,000 X 50,000/100,000 = 5,000 B. ... The Total Reserve Liabilities would be increased by the amount of the "appropriation" Retained Earnings X Canadian Reserve Liabilities/Total Reserve Liabilities= 9,000 X 50,000/101,000 = 4,455 C. ...

June 4, 2002 HEADQUARTERS HEADQUARTERS Individual Returns Income Tax Rulings Directorate & Payment Processing Directorate S.E. ... Individual Income Tax Return: Canadian source income $15,000 U.S. source income 25,000 State tax refund 1,000 Total adjusted gross income 41,000 Less itemized deductions (10,000) Taxable income $31,000 Tax rate x.40 U.S. federal tax $12,400 The U.S. federal tax of $12,400 would be allocated to the various items of income as follows:- Canadian source income $15,000/$40,000 X $12,400 = $4,650- U.S. source income $25,000/$40,000 X $12,400 = $7,750 We trust that our comments have been helpful. ...

Le montant de la pension alimentaire a été fixé à XXXXXXXXXX $ par mois et il pourrait être révisé à XXXXXXXXXX. 2. ... Le paragraphe 56.1 (4) de la Loi définit le terme « date d'exécution ». ...

One of the requirements of paragraph 20(1)(c) is that the borrowed money in respect of which the interest expense was incurred must have been "... used for the purpose of earning income from a business or property... ... " Lastly, a more recent court case confirmed the Agency's position in Livingston International Inc. (91 DTC 607), which was confirmed by the Federal Court of Appeal (92 DTC 6197). ... In the Income Tax Technical News # 3, the Agency's view on a promissory note issued as consideration for the redemption or purchase for cancellation of a corporation's capital stock is as follows: "It is the Department's view that the interest payable on a promissory note issued as consideration for the redemption or purchase for cancellation of a corporation's capital stock is not deductible under paragraph 20(1)(c). ...

The drivers consist of employees and independent truckers, the former who receive XXXXXXXXXX % of gross billings and the latter who receive XXXXXXXXXX % of the gross billings. ... The taxpayer drove only occasionally, generating $XXXXXXXXXX and $XXXXXXXXXX in gross revenue for XXXXXXXXXX, respectively. * The taxpayer's role was the management of the business, which included all of the scheduling and dispatching. ...