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Situation I & II In general we agree with the comments you have made in respect of these two situations. ...

These dividend and rental payments are subject to Canadian Part XIII tax. 19(1) are concerned that we will interpret paragraphs 1 and 2 of Article $ ("Articles 4(1) and 4(2)") (a photocopy of which is attached) of the Australian Convention in such a manner that the Society will not be considered to be a resident of Australia for purposes of this Convention and will thus not be entitled to the benefits contained therein (e.g. reduced withholding rates on amounts subject to Canadian Part XIII tax). ...

You conclude that there is a problem of circularity in that, as you put it, "... under 54(g)(ii) you do not have a principal residence until you elect under 45(3) but one of the prerequisites of 45(3) is that you can only elect on a property that has become your principal residence. ...

More specifically, the reasons for our position are as follows: a) The question posed in the 1980 Round Table made reference to "... a condominium or other residential property located in the United States... held by a Canadian corporation for the occupancy of the corporation shareholder. ...

Cependant, selon vous, puisque la RAIR 26(8) ne s'applique pas à toute date donnée après la fusion aux 112 actions de corporation XY puisqu'elles n'ont pas appartenu à M.A depuis le 31 décembre 1971, vous en concluez que le PBR unitaire des 912 actions de corporation XY à une date donnée après la fusion est de 1 112.26$ (soit 1 023 500$ ÷ 912). ...

Lagueux & Frères Inc.74 DTC 6569. Dans la mesure ou il vous serait possible de recotiser le contribuable pour les années 24(1) une telle démarche pourrait donc être acceptable. ...

Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...

16 June 1986 Income Tax Severed Letter 0-0026- [Proposed T1 Guide for Rental Income] Assessing & Enquiries Directorate D.S. ...

La Loi ne contient aucune définition du mot "redevance", toutefois, le Ministère émet le commentaire suivant au paragraphe 7) du bulletin d'interprétation IT-303: "... ...

X in June 1978 and only a balance of $49,000 ($13,000 + $36,000) was available to Mr. ...