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Le capital versé (" CV ") relatif à ces actions ordinaires serait de XXXXXXXXXX $. ... Le CV relatif à ces actions privilégiées serait de XXXXXXXXXX $. Nous comprenons que le prix de base rajusté (" PBR "), pour chacun de X et Y, de ces mêmes actions privilégiées serait de XXXXXXXXXX $. b) OPCO aurait exploité un XXXXXXXXXX. ... Par ailleurs, vous indiquez que le " PBR total ", pour OPCO, desdits éléments d'actif aurait été d'environ XXXXXXXXXX $ au moment du transfert. ...

1 August 1991 Internal T.I. 9106347 F- Whether an RRSP Contribution Could be Purchased Through a Credit Card Transaction Unedited CRA Tags 146(1) retirement savings plan, 146(2)(c.4)                                         August 1st, 1991                                           Rulings Directorate                                         P. ... Stella Kotlar                      957-3496 Director Registered Plans Division   7-910634 Subject:               24(1) In your memorandum of February 25, 1991, you asked us to comment on the issue of whether an RRSP contribution could be purchased through a credit card transaction. ...

the mother was a person described in subparagraph 118(1)(b)(i), 2.      ... DathDirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch c.c.      ... Turner     Chief of Enquiries Programs     Client Assistance ...

Once ordered, this Support Deduction Order will only be suspended if:-     the court determines it would be unconscionable to require the payer to make the payments under a Support Deduction Order,-     the payer and recipient consent to the suspension and the payer posts security with the Director to be used to make any payments in the case of default or-     the support obligation under the support order is terminated and any arrears have been collected. ... Fuoco Section Chief Personal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      Client Assistance Directorate c.c.      Assessment of Returns Directorate c.c.       ...

The computation of the taxpayer’s income under section 3 would be as follows: Paragraph 3(a) – total of incomes from all sources = $100 Paragraph 3(b) – net taxable capital gains = $0 Paragraph 3(c) – total of 3(a) + 3(b) amounts ($100) less subdivision e deductions ($75) = $25 Paragraph 3(d) – amount determined under 3(c) ($25) less current year losses ($100) = $0 As a result, the amount computed under paragraph 3(c) in this situation would be $25. ... Wharram Manager, Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 See Technical Interpretation 2007-0226251I7. 2 Pursuant to the formula in the definition of “non-capital loss” in subsection 111(8), the taxpayer’s non-capital loss for the taxation year would, in this example, be its total losses from an office, employment, business or property for the year ($100) less the amount determined under paragraph 3(c) in respect of the taxpayer for the year ($25) = $75. 3 See Element E of the definition of “non-capital loss” in subsection 111(8). ...

Gauthier   Division Director   Michele Trotier   (613) 957-8953 Attention: Blair Chisolm   912950 Canadian Reserve Liabilities("CRL") This is in reply to your memorandum of October 24, 1991 concerning lists which you have prepared and which indicate the items which are to be included or excluded as CRL. ... The court held at page 1141 that:      "The first issue before me is whether or not the deferred policy acquisition expenses and the hail insurance reserves were reserves in respect of the appellant's insurance policies in Canada and therefore are to be included in its "Canadian reserve liabilities". ... Clearly, some link must be established between the reserves for deferred policy acquisition expenses and hail insurance on one hand and the appellant's insurance policies on the other hand, for these reserves to be included in the definition of "Canadian reserve liabilities".       ...

31 December 1992 Internal T.I. 912657A- Liens de dépendance et société Unedited CRA Tags 96(1), 251   7-912657   Pierre Bourgeois   (613) 957-2096 le 8 janvier 1992 BUREAU PRINCIPAL     BUREAU PRINCIPAL  Division des déductions Section des particuliers à la source et des entreprises de services À     l'attention de Monsieur Pierre Paquette, chef intérimaire Section de la législation et de la  politique de participation Emploi exclu La présente fait suite à une conversation téléphonique du 23 décembre avec Mme Hélène Scantlin (Scantlin/Bourgeois) de votre division concernant notre note de service du 28 novembre 1991 sur le sujet mentionné en titre. ... À     cet égard, veuillez prendre note des modifications suivantes au paragraphe 3.5 de la note de service acheminée au bureau de district de Rouyn-Noranda.  ... Maurice BissonChefSection des particuliers et des entreprises de servicesDivision des entreprises et généralDirection des décisions c.c.      ...

Fisc. 2011-040928 Pertes liées au papier commercial adossé à des actifs (« PCAA ») et aux obligations de banques XXXXXXXXXX (« OBXXXXXXXXXX ») Cette note de service est en réponse à votre courriel du 8 juin 2011 dans lequel vous demandez nos commentaires quant à savoir si certains paiements volontaires versés par une gestionnaire de portefeuille à ses clients pour la perte de valeur des PCAA et OBXXXXXXXXXX sont des paiements ayant un caractère de revenu ou de capital. ... À moins d'indication contraire, tous les renvois législatifs dans la présente sont des renvois aux dispositions de la Loi de l'impôt sur le revenu (« Loi »). ...

The Rice Order is derived from the decision in Trusts & Guar. Co. v. ... We also refer you to " James T.Dunne et al v. The Queen ", 96 DTC 6400, " Federal Business Development Bank v. Gaslard & Gaslard " (1983) 44 Nfld and P.E.I.R. 89 and " Trader's Group Ltd. v. ...

Compagnie Immobilière BCN Limitée [79 DTC 5068] (la cause " BCN "). ... " La cause BCN a été citée dans plusieurs jugements à titre de référence pour définir le mot " disposition ". ... The Minister of National Revenue [93 DTC 7] (la cause " Foreman "). ...