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SPEAKING NOTES FOR RICK BISCARO FOR GOODMAN PHILLIPS & VINEBERG & CHARTERED ACCOUNTANTS OF ONTARIO ROUND TABLE, MAY 27, 1998 Query Statutory changes- proposed section 18.1 of the Act (intent + a couple of examples) Notes Finance had policy concerns that in a broad range of businesses, investors would undertake to pay expenditures that would otherwise be expenses payable by the “vendor” (e.g., payroll, mutual fund selling commissions, film production services) in exchange for a right to receive future income, usually from the vendor’s operation. ...

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 (" LIR "). Plus particulièrement, des professionnels du Programme XXXXXXXXXX (le " Programme ") de XXXXXXXXXX (l'" Employeur ") sont appelés, dans le cadre de leurs fonctions, à effectuer des XXXXXXXXXX. ...

5) How should the costs associated with sealing and securing the "XXXXXXXXXX " be treated? ... The point is also present in British Insulated & Helsby Cables Ltd. v. ... Bruce, (1915) A.C. 433, and was also relied upon in Berman & Co. Ltd. v. ...

In addition, paragraph 7 of IT-221R2 deals with a presumption of residence not non-residence. 2.      ... Our rationale for our inclination towards residency status can be summarized as follows: 1.     The relocation is of a non-permanent nature and a return to Canada in foreseen at the time of departure.       ...

(H.L.) 47; S.L.T. 305 at the First Division of the Court of Session refers to British Insulated & Helsby Cables Ltd. v. ... The point is also present in British Insulated & Helsby Cables Ltd. v. ... Bruce, (1915) A.C. 433, and was also relied upon in Berman & Co. Ltd. v. ...

(i) Paragraph 212(1)(a) – Are the Consent Fees management or administration fees? ... (ii) Paragraph 212(1)(b) – Are the Consent Fees interest payments? In general, paragraph 212(1)(b) provides for Part XIII tax on interest, or an amount on account of, or in lieu of interest, where it is paid or payable to a person not dealing at arm's length with the payor of the interest. ... (iii) Subsection 214(15) – Are the Consent Fees payments described in subsection 214(15)? ...

Agent d’observation des comptes en Fiducie 2014-054412 Chantier particulier – travail de nature temporaire Cette note de service fait suite à notre conversation téléphonique (Guérette/Landry) dans laquelle vous demandez de déterminer si le travail accompli par XXXXXXXXXX (« Contribuable ») était un travail de nature temporaire au sens du sous-alinéa 6(6)a)(i) de la Loi de l’impôt sur le revenu (ci-après la « Loi »). LES FAITS Le Contribuable travaille pour XXXXXXXXXX (« Employeur »). Son historique de travail auprès de l’Employeur qui est pertinent aux fins des présentes est le suivant. ... Bien que la Loi ne définisse pas le terme « temporaire », notre position à ce sujet est énoncée au paragraphe 6 du Bulletin d’interprétation IT-91R4, archivé, Emploi sur un chantier particulier ou en un endroit éloigné (ci-après le « Bulletin »). ...

La définition de "marchandise" donnée dans le Petit Robert, dictionnaire de la langue française prévoit:      "1.  ... Les définitions de "freight" et "good" dans The Oxford English Dictionary prévoient: Freight     "2a. ... Good     "7.  Property or possessions; now in more restricted sense, movable property.      8.  ...

S. adjusted taxable income less amount in (1) = $20,000 x ($24,000- $3,000) $60,000 = $20,000 x $21,000 = $7,000 $60,000 (3)Determine CitizenTax on U.S. source dividend income of $5,000: U. ... S. adjusted taxable income less amount in (1) = $5,000 x ($24,000- $3,000) $60,000 = $5,000 x $21,000 = $1,750 $60,000 In this example, although there is an AMT carryforward of $1,000 (i.e., AMT carryforward from previous years of $9,000 minus MTC claimed for this year of $8,000, the balance of the Cdn AMT C/F is nil. ... Citizentax on U.S. source dividend income = $5,000 x $14,000 = $1,750 $40,000 (2)TreatyTax 34 on U.S. source dividend income = 15% of $5,000 = $750 (3)Amount of U.S. source dividend income resourced to Canada = ($1,750- $1,000) divided by 40% = $2,500 (4)The portion of the AMT attributable to U.S. source dividend income resourced to Canada = $2,500 x $300 = $2,500 x $300 = $20 $2,500 + $10,000 + $25,000 $37,500 Such amount of AMT is not creditable for Canadian tax purposes for the reason mentioned in the paper. (5)The portion of the AMT attributable to U.S. source employment income resourced to Canada = $10,000 x $300 = $10,000 x $300 = $80 $2,500 + $10,000 + $25,000 $37,500 Such amount of AMT is creditable for Canadian tax purposes. (6)The portion of the AMT attributable to Canadian source income = $25,000 x $300 = $25,000 x $300 = $200 $2,500 + $10,000 + $25,000 $37,500 This amount of AMT is not creditable for Canadian tax purposes in the year it is incurred. ...

AMT C/F of $5,000. (2)Determine CitizenTax on U.S. source business income of $20,000: U.S. source business income x U.S. tax otherwise payable U.S. adjusted taxable income less amount in (1) = $20,000 x ($24,000- $3,000) $60,000 = $20,000 x $21,000 = $7,000 $60,000 (3)Determine CitizenTax on U.S. source dividend income of $5,000: U.S. source dividend income x U.S. tax otherwise payable U.S. adjusted taxable income less amount in (1) = $5,000 x ($24,000- $3,000) $60,000 = $5,000 x $21,000 = $1,750 $60,000 In this example, although there is an AMT carryforward of $1,000 (i.e., AMT carryforward from previous years of $9,000 minus MTC claimed for this year of $8,000, the balance of the Cdn AMT C/F is nil. ... Citizentax on U.S. source dividend income = $5,000 x $14,000 = $1,750 $40,000 (2)TreatyTax 34 on U.S. source dividend income = 15% of $5,000 = $750 (3)Amount of U.S. source dividend income resourced to Canada = ($1,750- $1,000) divided by 40% = $2,500 (4)The portion of the AMT attributable to U.S. source dividend income resourced to Canada = $2,500 x $300 = $2,500 x $300 = $20 $2,500 + $10,000 + $25,000 $37,500 Such amount of AMT is not creditable for Canadian tax purposes for the reason mentioned in the paper. (5)The portion of the AMT attributable to U.S. source employment income resourced to Canada = $10,000 x $300 = $10,000 x $300 = $80 $2,500 + $10,000 + $25,000 $37,500 Such amount of AMT is creditable for Canadian tax purposes. (6)The portion of the AMT attributable to Canadian source income = $25,000 x $300 = $25,000 x $300 = $200 $2,500 + $10,000 + $25,000 $37,500 This amount of AMT is not creditable for Canadian tax purposes in the year it is incurred. ... In order to provide such a credit for purposes of the Code, the U.S. would resource $62.50 of such income to Canada (i.e. $100- (15/40 x $100) = $62.50). ...