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Ces dispositions prévoient qu'un dividende déterminé peut être majoré de 45 % (par opposition à la majoration de 25 % dont font l'objet d'autres dividendes imposables provenant de sociétés canadiennes imposables) et peut donner droit à un crédit d'impôt fédéral égal au 11/18e du montant de la majoration. ... De façon générale, le CRTG d'une SPCC à la fin d'une année d'imposition est composé des dividendes déterminés reçus d'autres sociétés et de 68 % de son revenu imposable pour l'année, moins ses revenus de placement et ses revenus d'entreprise pour lesquels elle a obtenu la DPE. ... Dans le calcul du CRTG d'une SPCC à la fin de l'année d'imposition précédant l'année d'imposition 2006, la LIR prévoit exceptionnellement l'inclusion d'un montant correspondant à 63 % du revenu imposable de la société assujetti au taux général d'imposition pour chacune des années d'imposition s'échelonnant de 2001 à 2005 inclusivement. ...

Le prix de base rajusté total des actions de ces sociétés sera donc porté à XXXXXXXXXX $ représentant la juste valeur marchande des actions. Ni Acquisitionco ni aucune autre société avec laquelle Acquisitionco traite avec lien de dépendance, n'aura reçu un montant comme dividende imposable, comme dividende en capital ou comme dividende en capital d'assurance-vie à l'égard des actions de Fusionco. 7.L'alinéa 33(c) est modifié pour indiquer un montant de XXXXXXXXXX $ au lieu de XXXXXXXXXX $. 8.L'alinéa 33(e) est ajouté: Les actions des Sociétés XXXXXXXXXX seront vendues, pour un montant total de XXXXXXXXXX $ aux anciens franchisés XXXXXXXXXX, soit aux sociétés opérant la partie commerciale du point de vente. ...

Hypothetical Situation 1.     Company A is a subcontractor involved in construction activities with a December 31 fiscal year-end. 2.     Company A has a number of fixed-total-price contracts, most of which may reasonably be expected to be completed within two years from the date of their commencement and some of which may reasonably be expected to be completed more than two years from the date of their commencement. 3.      ... For those contracts that may reasonably be completed more than two years from the date of their commencement, Company A follows the "progress method" of revenue recognition. 4.      ...

14 December 1989 Ministerial Correspondence 32734 F- IT-428: Loan to Employer-paid Plan from Employee-paid Plan Unedited CRA Tags n/a 19(1) 3-2734   J.D. Jones   957-2104 December 14, 1989 Dear Sirs: Re:  Interpretation Bulletin IT-428 Loan to Employer-paid Plan from Employee-paid Plan This is in reply to your letter of October 10, 1989, wherein you requested an advance income tax ruling on the tax implications of proposed arrangements of long term disability plans in the following situation. 24(1) 24(1) We advise that we are unable to provide the requested ruling as advance income tax rulings are given only in respect of proposed transactions and only when presented in the format set out in Information Circular IC 70-6R.  ...

17 November 1989 Ministerial Correspondence 58994 F- Meaning of Personal Trust Unedited CRA Tags 248(1) personal trust 19(1) File No. 5-8994   W.C. Harding   (613) 957-3499 November 17, 1989 Dears Sirs: This is in reply to your letter of October 31, 1989 wherein you requested our opinion of the definition of a "personal trust" under subsection 248(1) of the Income Tax Act (the "Act") as it applies to the following hypothetical situations: Situation 1 A settlor settles a trust which gives the trustees discretion as to the distribution of income and capital and in which a certain individual (the "Contributor") is named as a beneficiary.  ...

26 June 1990 Ministerial Correspondence 59704 F- Interest Deductibility Unedited CRA Tags 20(1)(c) 19(1) File No. 5-9704   C. Robb   (613) 957-2744 June 26, 1990 19(1) Re:  Interest Deductibility We are writing in response to your letter which we received on March 8, 1990 in which you requested our views concerning the deductibility of interest on funds borrowed to cover cash rental losses in a case where a rental property is heavily financed. ...

21 November 1989 Ministerial Correspondence 58914 F- Tax Exemption on Interest Payments to Non-residents- IT-361R Unedited CRA Tags 212(1)(b)(vii) 19(1) File No. 5-8914   C. Robb   (613) 957-2744 November 21, 1989 19(1) Re:  Interpretation Bulletin IT-361R and Subparagraph 212(1)(b)(vii) We are writing in response to your letter of September 12, 1989 concerning the Department's position as stated in paragraph 5 of Interpretation Bulletin IT-361R which is as follows: "Where the issuer of bonds, debentures or guaranteed investment certificates habitually redeems or converts them to new evidences of indebtedness within 5 years of the date of issue at the request of the lender, the Department takes the position that such practice or policy constitutes part of the agreement related to the original debt obligations and that they do not qualify for exemption from tax under Part XIII. ...

14 December 1989 Ministerial Correspondence 58374 F- Acquisition of Control of Subsidiary by Parent Unedited CRA Tags 88(1)(c), 88(1)(d) 19(1) 5-8374   K. Astaphan   (613) 957-2119 December 14, 1989 Dear Sirs: Re:  Paragraphs 88(1)(c) and (d) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter of July 10, 1989 wherein you requested a technical interpretation of the application of the above-captioned provisions of the Act to the fact situation described by you in the said letter and reproduced below. ...

7 November 1989 Ministerial Correspondence 58704 F- Capital Gains Exemption on Qualified Small Business Corporation Shares Unedited CRA Tags 110.6(1) qualified small business corporation share, 186(2), 186(4), 248(1) small business corporation 19(1) File No. 5-8704   M. Vallée   (613) 957-2093 November 7, 1989 Dear Sirs: Re:  Subsections 110.6(1) and 186(2) of the income Tax Act (the "Act") This is in reply to your letter of September 18, 1989, wherein you requested our opinion concerning the definitions of "qualified small business corporation share" and of "small business corporation" as they are set out in subsections 110.6(1) and 248(1), respectively, of the Act. ...

23 February 1990 Ministerial Correspondence 59444 F- Meaning of "Replacement Property" Unedited CRA Tags 44 19(1) File No. 5-9444   A.W. Larochelle   (613) 957-2140 February 23, 1990 Dear Sirs: Re:  "Replacement Property" Section 44 of the Income Tax Act This is in reply to your letter of January 17, 1990 concerning the meaning of the above term in the following fact situation: 24(1) Based on above facts you have asked us to confirm that: The land and buildings which are located in the United States will qualify as "replacement property" for the purposes of Section 44 of the Income Tax Act. ...