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Yours truly, Dave Wurtele Acting Section Manager for Division Director Financial Industries and Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 Except where otherwise noted, all statutory references in this document are to the Income Tax Act (the “Act”). 2 Subsection 146.2(5) 3 Paragraphs 146.2(5)(a) to (c) 4 Subsection 207.01(5) 5 Section 223 of the Income Tax Regulations 6 Paragraph 150(1)(c) 7 ¶1.96 and 1.97 of Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs ...

July 26, 2018 HEADQUARTERS HEADQUARTERS International and Large Business Directorate Income Tax Rulings Non-resident Trust & OIFP Section Directorate Phillip Kohnen Attention: Bertrand Lemieux (613) 670-8916 2018-076828 Applying section 94 to a particular fact scenario This is in response to your submission dated July 6, 2018, wherein you requested our views as to whether section 94 of the Income Tax Act (the “Act”) would apply to deem the trusts described in the fact scenario provided to be resident in Canada for years after 2006. ...

The issue is whether these individuals qualify for exemption under the guidelines in Revenue Canada’s publication “ Indian Act Exemption for Employment Income”. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 3-... ...

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

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

SITUATION 1.Le XXXXXXXXXX, le jugement de divorce de la Cour supérieure entre un contribuable, ci-après "Madame", et son ex-conjoint, ci-après "Monsieur", mentionne que Monsieur devra payer une pension alimentaire à Madame pour un montant de XXXXXXXXXX $ par semaine. 2.Au début de XXXXXXXXXX, Monsieur demande l'annulation de ces paiements en raison de modifications dans sa situation financière. 3.Le XXXXXXXXXX, la Cour supérieure accepte cette requête et annule l'obligation de payer une pension alimentaire rétroactivement au XXXXXXXXXX. 4.Madame s'oppose à ce jugement à la Cour d'Appel. 5.Le XXXXXXXXXX, la Cour d'Appel accueille l'appel de Madame et procède à rendre le jugement qui aurait dû être rendu en Cour supérieure. ...

Draft subsection 13(21.2) will not apply. 3.Repair of damaged buildings•Assistance will be included in or equipmentincome under paragraph 12(1)(f) and expenses to repair will be deductible. 4.Clean-up costs (assuming such•Assistance will be included in income and costs will costs are current in nature be deductible. and do not fall under 2 or 3 above) 5.Spoiled (destroyed) inventory •Income inclusion for assistance and deduction for destroyed inventory. 6.Ongoing fixed expenses while • Assistance will be included in income and costs will operations had ceased (rent, be deductible. ...

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

Reasons FOR POSITION TAKEN: It is a question of fact (¶ 5 of IT-515R2), and the term "enrolled...as a full-time student" is not defined in the Act. ...