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The taxpayer should only apply to Energy, Mines and Resources Canada for class 34 certification of those assets described in subparagraph (e)(ii) of class 34 that are not required by subsection 1102(9) of the Regulations to be included in class 41. 2.Where the development is associated with a mine the provisions of subsections 1102(8) & (9) of the Regulations may apply. ...

Yee's memorandum includes at the top of page 3 the following excerpt from subsection 152(4.3): "but only for the purpose of... allowing the deduction of, an amount in computing a balance of the taxpayer for the other year" and the following interpretation related thereto: "- "amount" in my opinion is the actual 1987 allowable capital loss- "balance" is 1987 taxable income as defined in subsection 152(4.4). ...

March 22, 1994 Head Office- Appeals Branch Head Office Appeals & Referrals Division Rulings Directorate Jim Nordin, Section Chief Jim Wilson 957-8953 Attention: John Kingston 940204 Centre of Vital Interests- XXXXXXXXXX Employees This is in reply to your memorandum of January 17, 1994, in which you requested our comments concerning submissions from XXXXXXXXXX (the "representative") regarding the application of Article 4 of the Canada-U.S. ...

Cet emprunt est garanti par les actifs de la corporation. 2.Le contrat d'emprunt prévoit que la compagnie doit maintenir certains ratios financiers et que l'institution financière peut rappeler le prêt si la compagnie manque à cet engagement. 3.L'emprunt a été utilisé par la compagnie en vue de tirer un revenu d'une entreprise ou d'un bien. 4.Au cours de son exercice financier 1992, la compagnie n'a pas maintenu les ratios financiers prévus dans le contrat d'emprunt. 5.Afin d'éviter le rappel de l'emprunt et par conséquent, de préserver ses actifs, la compagnie a été obligée de verser une pénalité de XXXXXXXXXX $ à l'institution financière. ...

Principal Issues: taxation of the withdrawal of RRSP funds by a trustee for an insolvant person Position TAKEN: withdrawal of RRSP funds is included in the insolvant person's income for the year Reasons FOR POSITION TAKEN: an insolvant person is not a bankrupt person so 128 doesn't apply & if the RRSP vests with the trustee, 146(2)(c) will require the insolvant person to include the RRSP funds in income because of the divesting to the trustee May 16, 1994 HEAD OFFICE WINNIPEG DISTRICT OFFICE Rulings Directorate A. ...

The projects identified included the XXXXXXXXXX Our Comments As you may be aware following the decision in the Williams case and as a result of a letter issued by the Department on December 29, 1992, which was followed up with considerable input from the Indian community, the Department has developed " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES". ...

In this regard, we have attached a copy of a letter from the Internal Revenue Service regarding the "merger of the Railroad Retirement Act and the Social Security Act " as well as a letter from the U.S. ...

Cinq individus qui ne sont pas liés entre eux sont les commanditaires et chacun fait une mise de fonds initiale de 25 000 $ dans la société. ...

The issue arises as a consequence of comments we set out in a letter dated April 28, 1993 (file # 923828) which you enclosed. ...

Principal Issues: whether there are timing restrictions involved in a home relocation loan as defined in 248(1) Position TAKEN: effectively yes Reasons FOR POSITION TAKEN: 3 possible timing delays noted: a delay between granting of loan and purchase of home suggests that loan was not used for the purpose of acquiring the home, a delay between the relocation to new city and purchase of home suggests that employee lived in another place during the delay- if it can be said that the employee ordinarily resided at that other place then the loan to purchase any other home will not be a home relocation loan because the house purchased is not the new residence & finally, a significant delay between the commencement of work at the new workplace and the relocation to that place might suggest that the eventual relocation is not occasioned by the change in workplaces (although we have acknowledged that we would accept the causal relationship if the relocation occures within 1 year of the change in workplaces) June 21, 1994 HEAD OFFICE WINNIPEG TAXATION CENTRE Rulings Directorate T1 Client Services A. ...