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The plan must provide that the salary deferred by the participant in a taxation year, as stipulated under Article 23.01(e), does not exceed 33 1/3 % of the participant's regular annual salary and any related benefit. 3. ...

OPINION JURIDIQUE: N/A RGAE: N/A OPINION DE FINANCE: N/A RÉVISION: N/A JURISPRUDENCE: N/A PUBLICATIONS DE RCI: ENTETE "DOCUMENT KEY": 5 ENTETE "DATABASE": 1 ENTETE LIGNE SUJET: Papillon et fiducie de protection d'actifs DOSSIER SUJET: HAA: 5102-3-1 Samson Bélair Deloitte & Touche Comptables agréés 5-961799 4 Place Laval, bureau 500 Robert Gagnon Laval (Québec) H7N 5Y3 A l'attention de M. ...

PRINCIPAL ISSUES: determining the child care component of fees charged by a private school POSITION: question of fact, no % guidelines, but amounts paid for after& before school care will ordinarily qualify as well as the actual per student cost of lunchtime supervision, with respect to kindergarten, no amount of the fees for the educational program qualify even if the program offered is full day rather than half day but if a separate child care program is provided to ensure full day supervision, the amount paid for the separate child care program will qualify REASONS: 63(3) def'n of child care specifically excludes education costs and board 962579 XXXXXXXXXX A. ...

16 November 1995 Income Tax Severed Letter 9529036- Meaning of “readily available” Unedited CRA Tags 118.2(4), 118.2(2)(g) $$$ Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

POSITION: Received by virtue of employment & taxable under 7(1.1) and 7(1)(a). ...

David Duff Income Tax Rulings & Interpretations Directorate May 26, 1998 980811-8 Janice L. ...

Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

As stated in paragraph 1 of IT-85R2, in order to qualify as a Health & Welfare Trust, the benefit programs funded through the trust must be restricted to one or more of the following plans: a) a private health services plan, b) a group term life insurance policy, or c) a group sickness or accident insurance plan. ...

The issued common shares and voting special shares of Opco are owned in such a manner as to give the shareholder the following percentage of votes: SHAREHOLDER % OF VOTE Can-Res B 19.74 Holdco 49.35 Non-Resco 30.91----- 100.00 Can-Res B is an individual resident in Canada, Holdco is a taxable Canadian corporation and Non-Resco is a corporation resident in the United States. 3. ...

11 May 1990 Income Tax Severed Letter RRRR390 F- Frais de déplacement Unedited CRA Tags 6(1)(b), 8(1)(h), 8(1)(j), 9(1)(h) DATE May 11, 1990 TO FROM A BUREAU PRINCIPAL DE BUREAU PRINCIPAL DE SHERBROOKE Direction des décisions Vicki Plant ' l'attention de D. ...