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22 October 1990 Internal T.I. 901787 F- Determination of Residence under Canada-Germany Income Tax Convention Unedited CRA Tags n/a 24(1) 901787   L.A. ... You stated in your letter:      "Based upon an analysis of the client's economic and family ties and the residence provisions of the Canada/Germany Income Tax Agreement, we have concluded that the client is a non-resident of Canada and as such has filed tax returns with Revenue Canada reporting his income... as a non-resident". ... Should you require Revenue Canada's assistance in making a determination of whether your client is a resident of Canada, we suggest that you contact:      International Taxation Office875 Heron Road Ottawa, Ontario K1A 1A8      Telephone:   Outside Canada (613) 952-3741  Inside Canada  1-800-267-5177 and provide all the relevant facts. ...

Selon vous, la Loi de l’impôt sur le Revenu (la « Loi ») a prévu ce genre de structure. ... Selon le dictionnaire Robert, le mot « permanent » signifie « qui dure, demeure sans discontinuer ni changer ». ... Nous notons aussi que la Cour utilise le terme « permanent » et non pas « à perpétuité » qui signifie « pour toujours ». ...

Vous nous avez soumis un jugement rendu par XXXXXXXXXX le XXXXXXXXXX dans le dossier de madame XXXXXXXXXX (" Madame ") et de monsieur XXXXXXXXXX (" Monsieur ") (le " Jugement "). ... Conformément à cette entente intérimaire, Madame a versé à Monsieur un montant total de XXXXXXXXXX $, soit XXXXXXXXXX $ le XXXXXXXXXX et XXXXXXXXXX $ pour les mois de XXXXXXXXXX à XXXXXXXXXX. 2. ... Dans le Jugement, la Cour a qualifié rétroactivement de pension alimentaire pour Monsieur les versements totalisant XXXXXXXXXX $ (soit le total de XXXXXXXXXX $ et XXXXXXXXXX $) et a ordonné à Madame de verser à Monsieur un montant additionnel de XXXXXXXXXX $ à titre d'arrérage de pension alimentaire pour Monsieur. ...

The provisions of section 31.1 of The Pension Benefits Act of Manitoba state: "When a garnishee as defined in section 14.1 of The Garnishment Act is served with a garnishing order obtained under that section to enforce a maintenance order against a member of a pension plan, the member is entitled, for the purpose of satisfying the garnishing order and associated costs and taxes, to receive on the day of service, in complete or partial discharge of the member's rights under the plan, an amount equal to the lesser of (a)the amount determined by the formula A- B where Ais the member's pension benefit credit on that day, and Bis the total of all amounts each of which is the portion of the member's pension benefit credit to which another person is entitled on a division thereof under subsection 31(2) as of that day; and (b)the amount determined by the formula C + D + E where Cis the amount specified in the garnishing order Dis the total of all costs allowed by regulation in respect of the garnishing order, and Eis the total of the taxes, if any, that would be required to be deducted or withheld in respect of a payment of the member's entitlement if the amount of the entitlement were determined under this clause. ... The following table provides the dividing factor to be used: Dividing Net Amount Factor < or = $4,500.90 > $4,500 and < or = $12,000.80 > $12,000.70 The following examples will illustrate the amount to be included in the member or former member's income and the amount of taxes that have to be withheld and remitted by the pension plan. Net Amount Grossed-up Amount Withholding Taxes $ 4,000 (4,000/.9) $4,444 $444 $ 5,000 (5,000/.8) $6,250 $1,250 $12,000 (12,000/.8) $15,000 $3,000 $15,000 (15,000/.7) $21,428 $6,428 There is no provision in the Act or Regulations that will allow a member or former member to repay these pension benefits paid out on his or her behalf by the pension plan. ...

Les faits tels que nous les comprenons sont les suivants: Un courtier d'assurance-vie vend à ses clients une police d'assurance-vie de la compagnie XXXXXXXXXX (ci-après la " Compagnie ") qui s'appelle " XXXXXXXXXX " (ci-après la " Police ") dont une copie était jointe à votre lettre. ... Le mot " reçu " n'est pas défini dans la Loi ou les Règlements de la Loi. ... MNR,1973 DTC 5065 (CF 1ère instance), que bien que dans plusieurs dictionnaires les termes " in the course of " sont synonymes de " during " ou " while ", dans le litige en question, ces termes devaient prendre un sens plus large afin d'être en mesure de faire un lien entre le revenu et la charge ou l'emploi. ...

Elle est une " société privée " et une " société canadienne " au sens du paragraphe 89(1). 2. ... Elle est une " société privée " et une " société canadienne " au sens du paragraphe 89(1). 9. ... Elle est une " société privée " et une " société canadienne " au sens du paragraphe 89(1). 18. ...

(b)       in any other case, to the 1990 and subsequent taxation years". ... A owns 50% of the shares of Opco A. 2)     Holdco A owns 50% of the shares of Opco A. 3)     Mrs. A is the shareholder of Holdco A and Opco B. 4)     The taxation years of Holdco A, Opco A and Opco B are June 30, December 31 and December 31, respectively. 5)     All of the companies referred to are Canadian-controlled private corporations within the meaning assigned by paragraph 125(7)(b) of the Act. 6)     All of the above corporations were in existence prior to February 10, 1988 and none of these corporations: A)        was incorporated; B)       was formed as a result of an amalgamation; or C)        acquired from a person with whom it did not deal at arm's length all or substantially all of the assets used by it in its business; after February 10, 1988. 7)     The 1989 taxation year of each of these corporations will end on the same calendar date in 1989 as the calendar date in 1987 on which the 1987 taxation year of that corporation ended. ...

12 October 1989 Internal T.I. 58429 F- Exemption from Non-resident Withholding Tax Unedited CRA Tags n/a   October 12, 1989 TO- Source Deductions Division FROM- Specialty Rulings   Directorate Attention: Dave Morrow J.E. Harms   957-2109   File No. 5-8429 SUBJECT: 24(1) Exemption from Part XIII Tax under the Income Tax Act Further to our telephone conversation (Harms/Morrow) of September 25, 1989, we attach the following: 1.       ... B-7); 3.      a copy of the relevant provision of the Bretton Woods Agreements Act; and 4.       ...

7 May 1991 Internal T.I. 9108957 F- RRSP and Annuity Assignments Unedited CRA Tags 56(1)(a), 254, 60(1), 56(1)(h), 146(2), 5(1)(d.2)                     May 7, 1991   REGINA DISTRICT OFFICE             HEAD OFFICE R. ... Harding                                   (613) 957-8953                                      File No. 7-910895 Subject: RRSP AND ANNUITY ASSIGNMENTS This is in reply to your memorandum of March 21, 1991 to the Head Office Audit Applications Division, which was referred to us for reply. ... Section 146 does not directly discuss amounts received on dispositions, however, the rules for RRSPs in subsection 146(2) of the Act do, in part, require that: (b)     a plan not provide for the payment of any benefit after maturity except: (i)      by way of retirement income to the annuitant,...and (iii)      in respect of a commutation referred to in subsection (c.2)      [which requires a commutation of an annuity which would otherwise be payable to a person other than the annuitant]. ...

Position Adoptée: Non Raisons POUR POSITION ADOPTÉE: Le " XXXXXXXXXX " constitue une somme reçue " au titre, dans l'occupation ou en vertu d'une charge ou d'un emploi " et doit être inclus entièrement dans le revenu du contribuable en vertu du paragraphe 5(1) ou de l'alinéa 6(1)a) de la Loi. ... Ces prix ont fait l'objet d'une parution dans le journal " XXXXXXXXXX " de XXXXXXXXXX et aussi dans le journal " XXXXXXXXXX ". Nous comprenons que les prix décernés l'ont été dans le cadre du programme " XXXXXXXXXX " (ci-après le " Prix ") décerné une fois par année et attribué au mérite selon les recommandations d'un comité de sélection de XXXXXXXXXX. ...