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Reasons FOR POSITION TAKEN: Wording of 146(1)(c), section 81 and 204.2(1.1) and confirmed that Business & Property Income and Exempt Orgs. ...

Reasons FOR POSITION TAKEN: Routine October 20,1994 OTTAWA DISTRICT OFFICE HEAD OFFICE Rulings Directorate Attention: Blaise Castonguay Adèle St-Amour Estate & Election (613) 957-8953 7-942382 Non-profit organization- Information Request This is in response to your round trip memorandum dated September 13, 1994, inclosing a letter dated August 24, 1994 from XXXXXXXXXX. ...

Additionally, you may wish to advise the Promoter of the Department's position and emphasize that any future prospectuses or advertising concerning such debentures or similar instruments should refer to the potential liability for Part XI tax if the instruments are purchased by taxpayers listed in section 205 of the Act. for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch c.c. ...

Principales Questions: Question d'ordre générale Position Adoptée: S/O Raisons POUR POSITION ADOPTÉE: S/O QUESTION 8 PRIME A L'ÉGARD DES POLICES D'ASSURANCE-VIE QUESTION Un groupe de corporations dont les bénéfices non répartis dépassent les 15 000 000 $ et qui possède des immeubles dont la juste valeur marchande est de beaucoup supérieure au coût amorti inscrit au bilan peut-il réclamer des dépenses pour des primes pour polices d'assurance-vie sur la vie de son principal actionnaire? ...

Chief Financing, Leasing & Plans Section Financial Industries Division Rulings Directorate ...

Principal Issues: whether the ceiling in 80.4(4) can apply to a loan granted by virtue of shareholdings Position TAKEN: no Reasons FOR POSITION TAKEN: def'n of home purchase loan & home relocation loan are tied to employment in addition, 80.4(4) only applies to a benefit determined under 80.4(1) February 24, 1995 Toronto West Tax Services Rulings Directorate Business Audit, 4th Floor A. ...

An amount paid to a hospital under 118.2(2)(a) will not preclude a claim for the disability tax credit Reasons FOR POSITION TAKEN: March 8, 1995 Ottawa Tax Centre Head Office Enquiries & Adjustments Rulings Directorate Sandra Short Attention: Deborah Dube (613) 957-8953 942861 118. 2(2) and 118.3 of the Income Tax Act This is in reply to your enquiry of November 4, 1994 concerning the 1985 through 1993 income tax returns for XXXXXXXXXX You have asked whether the client is entitled to claim a disability tax credit in the same years that an amount has been paid to a hospital. ...

February 22, 1996 Appeals Branch HEADQUARTERS Appeals & Referrals Division J.D. ...

Prepared by: Olli Laurikainen Date: May 10, 1996 File #: 961652 ...

August 29, 1996 Appeals Branch HEADQUARTERS Appeals & Referrals Division J.D. ...