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Treatment Section 7(1) Months in Canada Salary Benefit Total 1989      1      $ 4,500      $ 1,000      $ 5,500 1990      12      54,000      9,000      63,000 1991      12      54,000      20,000      74,000 1992      3      13,500      15,000      28,500 Totals      28      126,000      45,000      171,000 Mr. ...

6 December 1989 Income Tax Severed Letter ACC8865 F- Authority to Charge Interest Unedited CRA Tags n/a                          89M12542 December 6, 1989 Mr. ...

SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ET TRANSACTIONS PAPILLONS APFF—10 février 1993 Question # 29 SUJET: RACHAT D'ACTIONS—PARAGRAPHE 55(2)—ROULEMENT FISCAL Faits: 10 actionnaires non liés | | | | | |----------------- | HOLDCO |----------------- | |-------------- 100% | | 100% | |----------------------- | OPCO A | | OPCO B |------------------------ Opco A détient un immeuble réalisant des revenus de location.- Opco B a des pertes autres qu'en capital à reporter.- Opco A transfère à Opco B, par voie de roulement fiscal, l'immeuble et reçoit en contrepartie des actions d'Opco B.- Les actions de roulement sont rachetées. ...

Remise totale: 12 000 $ moins Remise minimale: 2 000 Remise excedentaire imposable 10 000 $ Excedent de 10 000 $ imposable at 10% soit: 1 000 $ d'impôt repartit sur les 12 versements (1 000 $ + 12 = 83,33$) Versement mensuel: 1 000 $- 83,33 $ = 916,67 $ 2. 12 000 $- 2 000 $ = 10 000 $ excédentaire Impot de 5% sur le premier 5 000 $ 250 $ 10% sur 1es 5 000 $ suivants: 500 Total d'impôt a retenir 750 $ Répartit sur les 12 versements 750 $ + 12 = 62,50$ Versement mensuel: 1 000 $- 62,50 = 937,50 $ 3. Remise annuelle: 12 000 $ (1 000 $ mensuel) Remise minimale: 2 000 Remise excedentaire 10 000 $ 1er versement: 1 000 $ net remise minima1e 2e " " " 1 000 $ net 3e au 12e versements 10 versements de 1 000 $ imposes a 5 pour une retenue d'impôt totale de 500 $ Question 2 Une fois les remises mensuel1es etablies selon l'une des trois options elaborees a la quetion 1, le client desire une remise additionnelle de 5 000 $ (1 versement forfétaire) Devons nous, a. ... Ainsi le montant forfétaire serait de 5 000 $- (10 x 5 000 $ = 4 500 $ net b. ...

Example 1 X Co | FMV- $2,100 | ACB- 600 |-------------|------------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 600 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |----|--------------|------| | A Co | | | FMV- $1,500 | | FMV- $600 ACB- 100 | | ACB 500 |---------------------|--| |----|-----------------| | Property: FMV- $1,500| | Property: FMV- $600| | ACB- 600| | ACB- 600| | | | | | IE or R- 500| | IE or R- 100| | Share capital- 100| | Share capital- 500| |------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ... Example 2 X Co | FMV- $1,500 | ACB- 600 |------------|-----------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 0 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |------|----------|------| | A Co | | | FMV- $1,500 | | FMV- 0 ACB- 100 | | ACB- $500 |----------------------|---| |---|------------------| | Property: FMV- $1,500 | |Property: nil | | ACB- 600 | | | | | | IE or R- ($500)| | IE or R- 500 | |Share capital- 500 | | Share capital- 100 | | | |--------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ... Example 5 X Co | FMV- $1,500 | ACB- 600 |------------|------------| | B Co: FMV- $1,500 | | ACB- 100 | | | | C Co: FMV- 0 | | ACB- 500 | | | | Share capital- 600 | | IE or R- nil | |------|----------|-------| | A Co | | | FMV- $1,500 | | FMV- 0 ACB- 100 | | ACB- $500 |----------------------|-| |--|-------------------| |Property: FMV- $1,500| |Property: Nil| | ACB- 600| | | | | |Exempt surplus-($500)| | IE or R- 500| |Share capital- 500 | | Share capital- 100| | | |------------------------| |----------------------| X Co has incorporated A Co and subscribed for $600 of shares. ...

8 September 1989 Income Tax Severed Letter 59615 F- Deemed Dividend of Contributed Surplus Unedited CRA Tags 84(1)(c.3)                                                     93236/805     5-9615                                                     A.A. Cameron                                                        (613) 957-2115 Dear Sirs: Re:  Advance Income Tax Ruling 3-261; dated September 8, 1989 concerning 24(1) as amended     by our letter of December 22, 1989 (the "Ruling") We are writing in response to our various telephone conversations concerning the appropriate interpretation to be given to the term contributed surplus, as found in paragraph 84(1)(c.3) of the Income Tax Act, for purposes of the Ruling. ...

In example:-     a Canadian (Manitoba) trust has a sole non-resident beneficiary-     the net income of the trust as calculated for non-tax purposes is "payable" to the beneficiary after expenses but before taxes and defines dividends as being income for this purpose.-     the beneficiary has a right to demand payment of all income annually.-     the trust receives net taxable dividends of.... $300-00-     gross-up available ...        $75-00-     tax credit available............................       $50-00-     trust expenses ...             $100-00 Therefore:(ignoring other taxes) CASE 1 NO DESIGNATION-trust net income:     dividends received............................................... $300.00   gross-up................................................................ 75.00   (expenses)............................................................ (100.00)   sub-total.............................................................. $275.00   less allocation to beneficiary (amount payable).. (200.00)-Trust Net Income.......................................................... $75.00-Trust Flat Tax Payable. (2%)........................................ $1.50-Tax Credit..................................................................... (50.00)-Part XIII tax Payable [212(1)(c)] 25%  *200.00.......... $50.00 DIVIDEND TAX CREDIT IS RETAINED BY TRUST AND CAN BE APPLIED TO REDUCE FEDERAL TAX PAYABLE CASE 2 FULL DESIGNATION-trust net income:   dividends received $300.00   less designated maximum = amount payable (200.00)   Deemed dividends received $100.00   gross-up 25.00   (expenses) (100.00)   sub-total $25.00   less allocation to beneficiary. ...

1 June 1990 Income Tax Severed Letter 74483 F- Société- Sens de "associé déterminé" Unedited CRA Tags 37, 96(1)(g), 96(2.2)(d), 96(2.4), 248(1) associé déterminé To: From: Direction des programmes                Direction des décisions de vérification                        Division des services   bilingues et des industries   d'exploitation des ressources Claude Lamarche                             Chef intérimaire                            Section des applications                      de la vérification de                       Charles Thériault la recherche scientifique                   957-8978     7-4483OBJET:    Fonds de Recherche en Diagnostic Médical Informatisé (le "Fonds") La présente note de service est en réponse à la vôtre du 2 novembre 1989 dans laquelle vous nous demandez d'étudier un prospectus qui vous a été soumis par Monsieur Frédéric Spatz du ministère des Finances concernant 24(1) En résume, selon les informations fournies dans le prospectus, notre compréhension des faits est la suivante: 1.      2.      24(1) 3.      4.      24(1) 5.      ...

For the purposes of calculating post 1971 income as of September 1, 1981, you propose the following: Post 1971 Income      Mr. X     Mr. Y A. Income 1973 to June 1978     $34,000     $34,000 Deemed dividend June 1978     (55,000)     -      (21,000)     34,000 Income July 1978 to September 1, 1981     -     36,000 Post 1971 Income as to September 1, 1981     -     $70,000 B. ... X in June 1978 and only a balance of $49,000 ($13,000 & $36,000) was available to Mr. ...

None Organizational Configurations-      Provide news summary on modifications to the organic functional structure of the tax administration.      None-      If applicable, provide names and brief profile on new officials appointed in top hierarchical positions of the administration.       ... None Data Base on Training-      Provide news summary on the most important activities carried out in the field of training.       ...