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Amend the sentence starting "Following an audit" to read:      24(1) 2.     Amend the sentence starting "In 1988" to read:      24(1) 3.     Add immediately after the sentence noted in 2. the following sentence:      24(1) A.G. ...

Facts 1.      2.      3.      24(1) You are of the view that subsection 85(4) of the Act will not apply to deny a capital loss to be realized by the estate upon the redemption of Opco's preferred shares owned by the estate immediately following the death of the spouse. ...

Facts 1.      2.      24(1)3. 4.      Our Comments An individual (employee) must have performed all or substantially all the duties of his employment in one or more countries other than Canada in connection with a contract under which the specified employer carried on business in such other country or countries with respect to the exploration for or exploration of petroleum, natural gas, minerals or other similar resources.  ...

You outlined the following factual situation: 1.      2.                  24(1) 3.      ...

" The Privy Council, at p. 783, cited from the Board of Review:      "... ... It was an effectively neutral factor in London & Liverpool (#4) where the gain was on income account.       ... It was not relevant in Waylee Investment (#17).      Income treatment resulted where there were few transactions in Frasers Bank (#13) and Western Union (#16).       ...

16 March 1992 Internal T.I. 9130787- Taux de change Unedited CRA Tags 39(2)   7-913078   M. Séguin   (613)957-8953 Le 16 mars 1992      Bureau de district de Laval Bureau principal        Réal Lapointe     Division des      Appui à la vérification réorganisations et des      Section 148     entreprises étrangères Acquisition de bien-Taux de change à utiliser La présente est en réponse à votre note de service du 30 octobre 1991 dans laquelle vous demandez notre opinion concernant l`acquisition d`un bien en devises étrangères. ...

You have requested that we confirm whether or not monies allocated to a HCEA that has a cash option, would be taxed upon allocation, under paragraph 6(1)(a) of the Act.       ... With respect to the funding of the HCEA, you have asked whether the following funding methods are acceptable:-     formal trust fund,-      other holding account, or-      unfunded contingency reserve.       ... You are concerned that the use of pay to purchase vacation might constitute a "salary deferral arrangement" (SDA) as this term is defined in subsection 248(1) of the Act.            ...

Société A est " Rattachée ", au sens prévu au paragraphe 186(4), à Société B. Le " revenu imposable au taux complet " (ci-après " RITC "), au sens prévu au paragraphe 123.4(1), de Société A pour son année d'imposition 2002 est de XXXXXXXXXX $, et pour ses années d'imposition 2001, 2003, 2004 et 2005 de zéro. ... Il s'ensuit que le montant de l'élément A de la formule du calcul de la " majoration du compte de revenu à taux général 2006 " (ci-après " MCRTG 2006 "), prévu au paragraphe 89(7), pour Société A est de XXXXXXXXXX $ (à savoir 63 % de XXXXXXXXXX $) et le montant de l'élément B de cette formule est de XXXXXXXXXX$. ...

In this case  24(1) (iv)     Regulation 1100(8) is applicable to the construction of railway sidings which do not become property of the taxpayer. 24(1) (v)     Class 12(q), designated overburden removal cost is defined in Regulation 1104(2).      24(1)      Class 12 may be applicable but only if all other classifications fail. ... Conclusion The classification of the relocation costs in order of preference should be as follows: 1)     Current operating expenses, 2)       Reclamation cost (current expense), or 3)       Class 12(q).     ... "      Whether the relocation Costs at issue will result in material subsequent year benefits to,  24(1) and what a reasonable rate of amortization of those costs would be are questions of fact which would be best determined by Audit.       ...

10 March 1992 Internal T.I. 9105047- Remise dossier equité options d'achat d'actions Unedited CRA Tags 7, 152(4.2)   4-910504   Pierre Bourgeois   (613) 957-2096 Le 10 mars 1992 BUREAU DE DISTRICT DE MONTRÉAL     BUREAU PRINCIPAL Section des particuliers et des entreprises de services À l'attention de M. ... Lalonde,      Chef de la vérification      Demande de remise d'impôt 19(1) Le contribuable mentionné en titre a fait une demande de remise d'impôt à l'égard de son année d'imposition 1986.  ...