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Le montant des paiements déterminé par ailleurs ne doit pas dépasser, selon l'alinéa 40(5)b) des RAIR, le moindre de: i) le paiement diminué de tout montant qui est soustrait conformément au paragraphe (3), soit le montant déductible d'après l'alinéa 60(j) de la Loi ou ii) 1 500 $ multiplié par le nombre d'années de participation de l'employé au régime pour lequel l'employeur a contribué moins toute distribution du revenu, après 1965, exclue par un choix antérieur. ...

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

" In addition to the above test, the expenses must meet the additional test imposed by the preamble to subsection 20(1) of the Act which is, "... there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto... ...

Principal Issues: whether tin and uranium are similar properties for 111(5) Position: yes Reasons: meaning of "similar", past interpretations by Rulings March 24, 1997 TORONTO TAX SERVICES OFFICE Resource Industries Section Verification & Enforcement Division Denise Dalphy (613) 957-9231 Attention: Gino Cappella 970594 XXXXXXXXXX and subsection 111(5) of the Income Tax Act (the "Act") This is in reply to your memorandum of February 27, 1997, concerning the above-referenced taxpayer and the utilization of losses pursuant to subsection 111(5) of the Act. ...

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

We trust that this is the information which you require. for Director Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Rubin (613) 957-2104 Estates & Trusts 972077 XXXXXXXXXX This is in reply to your memorandum dated July 29, 1997, requesting our comments on the administration of the XXXXXXXXXX (the "Estate"), and in particular whether a trust was in existence at the time certain payments were received in the name of the Estate. ...

Chief Section du financement et des régimes Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

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

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