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March 17, 1997 Individual Returns & Payments HEADQUARTERS Processing Directorate B. ...

With regard to withholding requirements, we would refer you to paragraph 14 of IT-337R2 wherein it states "..., a person paying a retiring allowance is required to report the amount paid on a form T4A supplementary and to withhold tax therefrom in such amount as is prescribed by Regulation. ...

Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Quant à la deuxième question, concernant le conjoint qui a été imposé sur un montant qui ne s'avère pas déductible pour XXXXXXXXXX, nous sommes d'avis que techniquement, si la dépense de salaire est refusée XXXXXXXXXX, cela n'a aucun effet pour le conjoint même si les conséquences fiscales sont assez onéreuses pour le couple (double imposition de XXXXXXXXXX $ de revenu professionnel). ...

December 11, 1996 Dave Holtz Business & Publications Chief Division Partnership Section A.M. ...

MNR, 61 DTC 592, le juge décrit l'intention du législateur relativement à la définition de "adjoint ou remplaçant" à la page 594:... the legislator had in mind that such an assistant could and would assist the employee in the performance of his duties as an employee. (...) ...

Chouinard A/Section Chief Business, Property & Employment Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Stalker Business Returns & Payments 957-2118 Processing Directorate 972121 Sections 110.5 and 161(7) of the Income Tax Act (Canada) (the "Act") We are writing in reply to your memorandum dated August 5, 1997 in respect of the application of section 161 of the Act where an amount is added back to taxable income pursuant to section 110.5 to utilize foreign tax credits carried back from a subsequent year. ...

Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch... ...

Obert A/Resource & Technical Officer 972673 Request for ruling- definition of "spouse" and "cohabiting spouse" This is in reply to Memorandum of October 3, 1997 in which you request clarification on the definition of "spouse" and "cohabiting spouse". ...