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5 September 1990 Internal T.I. 901157 F- Definition of Investment Property and Designated Corporation Unedited CRA Tags 2405(3), 2400   September 5, 1990 Special Audits Division Financial Industries Division E.H. ... Briefly, the facts, as we understand them, can be summarized as follows. 24(1) The Kitchener District Office disagrees with this interpretation of the term "investment property"  24(1) Paragraph (d) of the definition of "investment property" in Regulatory 2405(3) includes, inter alia, property of an insurer that is      "(i) a share of... a designated corporation other than a corporation that carries on a business of insurance... or offering its services to the public as a trustee...      if      (iv) the aggregate value of all investment property of the corporation... is not less than 75 per cent of the aggregate value for the year of all its property...        ...

20 September 1990 Internal T.I. 9023767 F- Related Persons and Associated Corporations Unedited CRA Tags 69(6), 69(7), 89(1) private corporation, 186(2), 256(5.1), 256(6)   September 20, 1990 Audit and Investigations Technical Publications Training Programs Division Division Mr. ... Donell   (613) 957-9231   7-902376      HBI-3882-1     EACC9732 SUBJECT:  Updating of Flowchart entitled GA-8 Related Persons and Associated Corporations This is in response to your letter dated September 6, 1990 concerning the wording of subsections 256(5.1) and (6). ...

17 November 1989 Internal T.I. 89M11587 F- International Audit Unedited CRA Tags n/a   November 17, 1989 Mr. Keith Hillier Provincial and International Director Relations Division Non-Resident Taxation Division Legislative and   Intergovernmental   Affairs Branch   E.E. Campbell      (613) 957-2067 19(1) We received a request from Germany for information on the above noted person.  ...

28 September 1990 Internal T.I. 9002537 F- Publication of Advance Income Tax Ruling Unedited CRA Tags n/a   September 28, 1990 Technical Publications Division Rulings Directorate   Resource Industries Roy C. Shultis Section Director Allan Nelson   957-8984   7-900253      EACC9611 Subject:  Publication of Advance Tax Ruling 24(1) File #3-2679, Dated December 22, 1989 Enclosed, as requested, is a draft of the 24(1) ruling previously recommended for publication. ...

23 September 1990 Internal T.I. 46467 F- Non-profit Organization Unedited CRA Tags 149(1)(l) PENTICTON DISTRICT OFFICE HEAD OFFICE                                     M. ... Talon, Audit Review                  Corporate Rulings                       Directorate                                     Tel. (613) 957-2138       7-4646 Subject: Paragraph 149(1)(1) 24(1) This is in reply to your memorandum of January 10, 1990, concerning whether 24(1) (the "Taxpayer") qualifies for exempt status under paragraph 149(1)(1). 24(1) Our Comments The conditions in paragraph 149(1)(1) that an association (corporation) must comply with in order to qualify for exemption as a non-profit organization are set out in paragraph 2 of IT-496. ... ChiefServices, Public Utilities & Exempt Corporation SectionBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch ...

Therefore, the maximum available reserve to Corp.#1 = $94,191.60 * 95% = $89,482.02 Professional Corp.#2 Qualifying Fiscal Period Pursuant to paragraph 249.1(1)(b), the partnership and Corp.#2 will each have new year-ends on December 31, 1995 (i.e. ... The values for the other variables are 'A' = $270,000 (Corp.#2's share of partnership's income for the two qualifying fiscal periods-- $140,000 for February 1, 1994 to January 31, 1995 + $130,000 for February 1, 1995 to December 31, 1995, as discussed above) 'E' = F- G = (365 + 334 days in all qfp's)- 335 days in Corp.#2's stub year F 365 + 334 days =.5207439 December 31, 1995 income = 'A' * 'E' = $270,000 *.5207439 = $140,600.85 Maximum available reserve As discussed above, paragraph 34.2(4)(a) provides that the maximum reserve available to Corp.#2 is computed as 95% (the specified percentage for the particular year, pursuant to subsection 34.2(1)(a)(i)) of Corp.#2's December 31, 1995 income in respect of the business. Therefore, the maximum available reserve to Corp.#2 = $140,600.85 * 95% = $133,570.80. ...

Société canadienne effectue des " activités de recherche scientifique et de développement expérimental " (ci-après " RS&DE ") pour le compte de sa société mère américaine, XXXXXXXXXX (ci-après " Société américaine "). 3. ... Aux fins de l'application de l'article 125.1 de la Loi de l'impôt sur le revenu (ci-après la " Loi ") et de la partie LII du Règlement de l'impôt sur le revenu (ci-après le " Règlement "), lorsque Société canadienne calcule ses " bénéfices de fabrication et de transformation au Canada ", son " revenu rajusté tiré d'une entreprise " inclut ce remboursement de dépenses. ... De plus, la définition d' " activités admissibles " est pertinente seulement pour déterminer quel montant de coût en main-d'œuvre et de coût en capital est considéré être le " coût en main-d'œuvre de fabrication et de transformation " et le " coût en capital de fabrication et de transformation ". ...

26 November 1990 Internal T.I. 9031557 F- Trusts Entitlement to Dividend Tax Credit on Dividends Flowing to Non-residents Unedited CRA Tags 104(19), 108(5), 121, 82(1)(b)   November 26, 1990 TORONTO DISTRICT OFFICE RULINGS DIRECTORATE Business Enquiries Group F. ... Cappella 7-903155 SUBJECT:  Trusts entitlement to Dividend Tax Credit on dividends flowing to non-resident beneficiaries This is in reply to your memorandum of October 8, 1990 wherein you requested our views in respect of the following situation:-        a testamentary trust earned the following income during taxation year ending in 1989:-         24(1)-         You state that line 41 on page 3 of the T3 return requires an addition of the gross-up amount of "Dividends retained by the trust" which you opine would be would be "NIL" In the above-stated situation. ... Therefore it is your view that the trust would be entitled to a dividend tax credit in respect of the 24(1) dividends NOT designated by the trust notwithstanding that the gross-up amount is not included in net income of the trust.-         It is your opinion that the trust should not be entitled to a dividend tax credit for dividends flowing through to non- resident beneficiaries and you recommended that lines 122 and 123 of Schedule 1 be amended accordingly. ...

Re:  "Deemed residents of Canada" (pages 3 and 4)      Inserting "(deemed or factual)" after "you were resident" would provide greater clarity. 3.      ... Re:  "Ceasing to be an EXTAFF employee while abroad" (page 6)      The words "or factual" (line 3) are confusing and should be deleted.       ... This would more closely follow the wording in subparagraph 250(1)(c)(i) and subsection 250(2).       ...

Seguin, Director Financial Industries Division   D.S. Delorey Attention:  J.C. ... Your particular concern relates to the following questions raised by a "local study group" with whom you intend to meet in mid-May:      "At the date of death, a taxpayer resident in Canada holds an option to purchase shares in the capital stock of his employer. ... The employer is a public corporation of Canada.      Questions      Will Revenue Canada confirm that:      (a) there is no stock option benefit to the employee at date of death of death under section 7 of the Act:      (b) upon the exercise of the stock option, the estate will have an adjusted cost base ("ACB") in the shares equal to the amount paid by it (i.e., the option price); and      (c) upon a future disposition, the estate will realize a capital gain or loss equal, to the difference, if any, between its ACB (the option price) and the fair market value proceeds of disposition. ...