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". In our view, this express wording indicates that subsection 18(3.1) overrides section 30. ...

Vous indiquez que le contribuable a réclamé des dépenses de bureau à domicile de l'ordre de XXXXXXXXXX $ au motif que ces dépenses lui ont permis de gagner un revenu provenant de biens. ...

Le premier alinéa de cet article se lit comme suit: Un contribuable admissible qui, dans une année d'imposition, effectue une dépense admissible et qui joint à sa déclaration fiscale qu'il doit produire pour l'année en vertu de l'article 1000 un formulaire prescrit contenant les renseignements prescrits, est réputé, sous réserve du deuxième alinéa, avoir payé au ministre à la date d'échéance du solde qui lui est applicable pour cette année, en acompte sur son impôt à payer pour cette année en vertu de la présente partie, un montant égal à 15 % du montant de cette dépense. ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Pursuant to the assignment, Canco#2 was required to pay interest in respect of the loan assignment at an annual rate of XXXXXXXXXX % to USB Corp, whereas Canco#1 was obligated to pay interest at an annual rate of XXXXXXXXXX% to Canco#2 in respect of the Original Loan. 3. ...

Déterminer si le revenu provenant d'activités de construction représentent plus de 50 % du revenu total de la société est une question de faits qui nécessite l'examen de l'ensemble des faits et des activités réellement effectuées. ...

6 March 2008 Internal T.I. 2008-0269711I7- Prescribed Shares- Flow-Through Share Unedited CRA Tags 66(15) 6202.1(1)(c)(i) of the Regulations Principal Issues: Whether a share issued under a flow-through share agreement which included an indemnity clause similar to that considered in the JES Investments case would be a prescribed share Position: Yes Reasons: Conclusion of FCA in the JES Investments case March 6, 2008 Brett Evers HEADQUARTERS A/Manager Income Tax Rulings Income Tax Section (Group 2) Directorate Technical Applications & Valuations Division Ted Harris Compliance Programs Branch (613) 957-2114 Attention: David Shugar 2008-026971 Prescribed Shares for Purposes of the Flow-Through Share Rules We are writing in response to your memorandum of February 27, 2008 wherein you requested our opinion as to whether the type of indemnity clause contained in paragraph 10 of the Share Subscription and Renunciation Agreement (the "Indemnity Clause") between Deena Energy Inc. and JES Investments Ltd. described in paragraph 8 of the Federal Court of Appeal's decision in The Queen v. ...

As provided in the NCA, the purchaser paid the NCP so that for a period of XXXXXXXXXX years commencing on the closing date (the "Non-Compete Period") XXXXXXXXXX will not, among other things, ".... ...

Randy Hewlett Section Manager, Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...