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Le paragraphe 248(1) de la Loi définit "prestations de retraite ou d'autres pensions " comme comprenant:...toute somme recue d'une caisse ou en vertu d'un régime de retraite ou d'autres pensions, et, sans restreindre la portée générale de ce qui précède, comprend tout versement fait à un bénéficiaire sur la caisse ou en vertu du régime ou a un employeur ou un ancien employeur du bénéficiaire; a)   conformément aux conditions de la caisse ou du régime, b)   par suite d'une modification apportée à la caisse ou au régime, ou c)   par suite de la liquidation de la caisse ou du régime. ...

25 January 1990 Internal T.I. 90M01147 F- CIAT- General Assembly May 21 to 25 1990 Oaxaca, Mexico Unedited CRA Tags n/a Deputy Minister  (3)ADM- Legislative and Intergovernmental Affairs Branch (2)Return to Provincial and International Relations DivisionPending File   January 25, 1990 MEMORANDUM FOR MR. ...

6 February 1990 Internal T.I. 90M02429 F- Security Lending- Exemption under Tax Agreement with U.K Unedited CRA Tags n/a   February 6, 1990 Mr. ...

The issue price of the LYONs represented a yield to maturity of XXXXXXXXXX %, computed on a XXXXXXXXXX basis commencing XXXXXXXXXX. The original issue discount of US$XXXXXXXXXX therefore represents the total simple and compound interest on the LYONs which is accrued over XXXXXXXXXX years at the XXXXXXXXXX % yield to maturity, commencing on XXXXXXXXXX, on the basis of a XXXXXXXXXX-day year consisting of XXXXXXXXXX months and compounded XXXXXXXXXX. ... In general, redemption/repurchase prices are based on the accreted value of the LYONs (issue price + accrued original discount on specified date). 2) It has already been determined that pursuant to paragraph 20(1)(c) of the Act, XXXXXXXXXX can deduct simple interest as it accrues, however, it can only deduct the compound interest when paid, pursuant to paragraph 20(1)(d). ...

XXIX-A(3) of the Canada-US Tax Convention to an interest payment, whether the requirement that the income be derived "from the other Contracting State (Canada) in connection with (…) that (US) trade or business" might be met based on a "funding approach"? ... Tax Convention – Limitation On Benefits, Active Trade or Business Exception This letter is in reply to correspondence dated XXXXXXXXXX from your office wherein our assistance was requested in respect of the application of the "active trade or business exception" set out in paragraph 3 of Article XXIX-A of the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital ("Convention") in the context of a given set of facts. ... More specifically, the main issues are as follows: 1) In applying paragraph XXIX-A(3) of the Convention to the Interest Payments, whether the requirement that the income be derived "from the other Contracting State (Canada) in connection with (…) that (US) trade or business" might be met based on a "funding approach"? ...

A is present in Canada for 212 days in 2015, and the income of the partnership derived from his services is more than 50% of the gross active business revenue of the partnership ($200,000 / $350,000 = 57.14%) during those 212 days. ... See also IT-81R, Partnerships — Income of Non-Resident Partners 4 Pursuant to paragraph 2 of Article III of the Treaty, unless the context otherwise requires, an undefined term shall have the meaning which it has under the domestic law of the country imposing the tax. 5 E 2008-0300941C6 6 9708705 7 9716735; 9801445; No. 630 v. ...

The # Co was incorporated on XXXXXXXXXX and on incorporation, Son was issued the original XXXXXXXXXX Common Shares for a nominal cost of $XXXXXXXXXX per share. 2. ... The portion of the proceeds of dispositions allocated to #Co was reported by the shareholders of the # Co as follows: Trust, XXXXXXXXXX Common Shares: $XXXXXXXXXX Son, XXXXXXXXXX Common Shares: XXXXXXXXXX Son, XXXXXXXXXX Preferred Shares: XXXXXXXXXX 7. ... The XXXXXXXXXX capital gain reserve was reported subsequently as follows: XXXXXXXXXX: $ XXXXXXXXXX (or $XXXXXXXXXX in TCG) XXXXXXXXXX: XXXXXXXXXX (or $XXXXXXXXXX in TCG) 8. ...

. …. (i) Has an amount become payable? Accordingly, a formal analytical framework for determining whether an amount has become payable to a beneficiary for purposes of subparagraph 53(2)(h)(i.1) and subsections 104(6), 104(7), 104(13), and 104(20) of the Act would be as follows: 1. determine what under the applicable general law (i.e., without regard to the Act) constitutes an amount payable- this is to ascertain what the requirement is for an amount prima facie to have become payable; 2. determine what under the applicable general law (i.e., without regard to the Act) constitutes the payment of an amount or an entitlement to enforce payment of an amount- this is to ascertain what the requirement is to meet one or both of the exceptions to the deeming rule in subsection 104(24); and 3. apply the principles from steps #1 and #2 to the facts (determined, for example, by reference to the terms of the trust). ... (italics added) … Applying the formal analytical framework to the current query, has an amount become payable to a minor beneficiary of the trust under applicable general law? ... In your file, the taxpayer posits that the rationale in Cooper should be applied in what we view to be a different context – arguing that such that an illegality should be ignored to permit a taxpayer to obtain a particular tax benefit under the Act. ...

Analyse (1) Traitement fiscal de l'allocation jeunesse et du remboursement des dépenses En l'espèce, nous sommes d'avis que la disposition applicable de la Loi de l'impôt sur le revenu ("LIR") est l'alinéa 56(1)u), qui se lit comme suit: 56(1) Sans préjudice de la portée générale de l'article 3, sont à inclure dans le calcul du revenu d'un contribuable pour une année d'imposition: (u) La prestation d'assistance sociale payée après examen des ressources, des besoins et du revenu [...], sauf dans la mesure où elle est à inclure par ailleurs dans le calcul du revenu [...] pour une année d'imposition [...] ...

Elle a transféré seulement 18 000 $ selon l'alinéa 60(j.1) car son comptable avait calculé 9 ans de services. ... Elle prend maintenant sa retraite et recevra 73 000 $ d'allocation de retraite. ... En outre, un montant supplémentaire de 1 500 $ est déductible en vertu de la disposition 60(j.1)(ii)(B) de la Loi pour chaque année antérieure à 1989 et pour laquelle les cotisations de l'employeur n'ont pas été dévolues au retraité. ...