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We would suggest you insert the reference to paragraph 110(l)(f) after the words "... any amounts rolled into an IRA. ...

It is our view that the expression "... at the time the agreement was made", as contained in subparagraph 110(1)(d)(iii) of the Act, refers to the date on which the corporation unilaterally undertakes to sell or issue the shares of its capital stock. ...

Paragraph 1(c) of Article 1 of the Nato Agreement defines "civilian component" to mean " civilian personnel accompanying a force.... ...

Until recently the Department's position has been that this instalment interest element was not deductible in calculating income either as an interest expense or as a pension contribution deductible in accordance with the provisions of paragraphs 8(1)(m) and 60(j) of the Income Tax Act (the Act). 19(1) filed a notice of objection for the taxation years " 1986 and onward" and has supplied to the courts for an extension of time in order to have his objection considered. ...

We have not examined the printout entitled "Masterplan & Your Retirement with a RCA" which was attached to your letter and make no comments as to whether its illustration of the operation of the refundable tax account is accurate. ...

" 21(1)(b) 24(1) decisions in Olympia Floor & Wall Tile (Quebec) Ltée. 70 DTC 6085 and Impenco Ltd. v. ...

" Subsection 80.4(1) of the Act, which is the provision describing the benefit, applies where a person "... received a loan or otherwise incurred a debt by virtue of the office or employment... ...

DULUDE for Director Financial Industries Division Rulings Directorate Legislative & Intergovernmental Affairs Branch GK/md ...

Noel de Tilly, Director Appeals & Referrals Division Attention: E. ...

Notre opinion En vertu du paragraphe 110.6(2) de la Loi, un particulier peut déduire dans le calcul de son revenu imposable pour une année donnée le gain réalisé lors de la disposition d'un bien agricole admissible jusqu'à concurrence de 375 000 $. ...