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Le 11 juin 1997 Bureau des services fiscaux Direction des décisions de Montréal et de l'interprétation Services aux clients de l'impôt Section 471-1-1 Michel Lambert A l'attention de Mme Marie-Claude Boucher 7-971499 Pénalité pour rupture de contrat La présente fait suite à notre conversation téléphonique du 5 juin 1997 demandant notre opinion dans le cas où XXXXXXXXXX au Québec pourrait être appelé à débourser XXXXXXXXXX $ pour le non-respect intégral de son contrat avec le Gouvernement du Québec. ...

Stalker 957-2118 Attn: René Fleming A/Manager, Policy & Procedure 972566 Acquired Property for the Purpose of Subsection 94(1) of the Income Tax Act (Canada) (the "Act") We are writing in response to your memorandum of September 23, 1997 to confirm your understanding of the application of subsection 94(1) of the Act to certain foreign trust arrangements. ...

September 17, 1997 XXXXXXXXXX TAXATION CENTRE HEADQUARTERS Enquiries & Adjustment Division Financial Industries Division 971106 Tuition Fees- XXXXXXXXXX This is in reply to your memorandum of April 18, 1997, wherein you requested our views as to whether tuition fees paid in the following situation would be eligible for the tuition tax credit pursuant to section 118.5 of the Income Tax Act (the "Act") and the education tax credit pursuant to section 118.6 of the Act: XXXXXXXXXX The issue is whether XXXXXXXXXX would be considered the "educational institution" for purposes of sections 118.5 and 118.6 of the Act. ...

Murphy Estates & Trusts (613) 957-8283 Attention: Gord Rubin 972670 Preferred Beneficiary Elections This is in reply to your letter of October 1, 1997, concerning the above-noted topic. ...

Humenuk Enquiries & Adjustments Attention: Diana Townley 980510 Capital Gain Inclusion Rate for Commodities This is in response to your enquiry of February 19, 1998, concerning the capital gain inclusion rate for the sale of commodities which are subject to the capital treatment described in paragraph 7 of Interpretation Bulletin IT-346R, Commodity Futures and Certain Commodities. ...

In the Stub Period the partnership has a forgiven amount which results in an income inclusion to each partner pursuant to subsections 80(13) & 96(1). ...

Roberta Albert, CA Manager Business, Property & Employment Income Section I Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch... ...

April 19, 1994 T2 & T3 PROGRAMS DIVISION Rulings Directorate T2 Programs Section P. ...

Principales Questions: Question # 7 Présentation BD de Trois-Rivières- Dépenses payées pour une nouvelle usine qui sera en opération ultérieurement Position Adoptée: Lorsque la nouvelle usine fait partie d'une entreprise existante du contribuable, les dépenses payées relativement à la nouvelle usine avant sa mise en opération, sont déductibles dans le calcul du revenu de l'entreprise considérée dans son ensemble. ...

Chief Financing, Leasing & Plans Section Financial Industries Division Rulings Directorate Policy and Legislation Branch ...