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" (thereafter computed in accordance with paragraphs 115(1)(a) to (f)). ... Jan. 1 to June 30 Employment Income      20,000 (114(a) period) Taxable Capital Gain      10,000   Alimony Paid in 114(a) period 5,000       July 1 to Dec. 31 *Taxable Capital Gains 2,000 (114(b) period) Alimony Paid in 114(b) period 5,000 *Disposition of Taxable Canadian Property Section 114 Computation of Taxable Income 114(a) 3(a) 20,000   3(b) 10,000   3(c) 25,000 (20,000+10,000-5,000)   3(d)            0   Section 3          25,000 plus     114(b) 3(a)        0   3(b) 2,000   3(c)        0 (2,000-5,000) "amount, if any,..."   3(d)        0   Section 3 & T.I.E.C.     0 Section 114 Taxable Income  =   25,000 (ignoring deductions to arrive at taxable income) ...

Dath           Director           Business and General Division            Rulings Directorate            Legislative and Intergovernmental Affairs Branch            Revenue Canada Taxation                and       P D Fuoco                Section Chief                Personal and General Section                Rulings Directorate                Legislative-and Intergovernmental Affairs Branch                 Revenue Canada Taxation Introduction Thank you very much.  ... An EBP is also defined in subsection 248 (1) and occurs where there is:     -         an arrangement,-     a custodian,-     an employer,-     an employee, and -     a payment made to the custodian by the -     employer for the benefit of the employee.  ... The exclusions which are common to cafeteria plans are: 1.       private health services plans, 2.         ...

It is our view that paragraph 5907(2)(b) should be applied as demonstrated by the following example: Inventory January 1, 1979     nil Purchases 1979     $ 6,000,000      6,000,000 Cost of goods sold 1979     4,000,000 Inventory December 31, 1979     2,000,000 Purchases 1980     12,000,000      14,000,000 Cost of goods sold 1980     13,000,000 Inventory December 31, 1980     1,000,000 Relevant Income 1979     $1,000,000 1979 stock relief deduction $2,000,000- (15% x 1,000,000) = $1,850,000 Recovery of relief 1980-     $1,000,000 11. Factoring these amounts into paragraph 5907(2)(b) we get: 1979 Cost of goods sold 1979     $ 4,000,000 Stock relief deduction 1979     1,850,000 Amount deducted 1979     5,850,000 Purchases 1979- 5907(2)(b)(i)     $ 6,000,000 Previous years- 5907(2)(b)(ii)      nil      6,000,000 Excess     nil 1980 Cost of goods sold 1980     $13,000,000 Recovery of relief 1980     (1,000,000) Amount deducted     $12,000,000 Purchases of 1979 and 1980-     $18,000,000 Previous years- 5907(2)(b)(ii)      5,850,000      12,150,000 Excess     nil 12. ...

1 April 1980 Income Tax Severed Letter April 1, 1980 Department of National Revenue Technical Interpretations Division 875 Heron Road OTTAWA, ONTARIO K1A OL8 XXXX April 1, 1980 Department of National Revenue Technical Interpretations Division---------------------------------- Dear Sirs: We would be grateful for your technical interpretation regarding the calculation of foreign accrual property income (FAPI) in the following situation: Beneficiary (resident in Canada) | | | 100% | S94(1)(d) Trust (resident Bahamas) | | | 100% | | Investment Holding Co. ...

. • Agricultural Products Cooperative Marketing Act, • Farm Support and Adjustment Measures, • Agriculture Stabilization Act, Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information • Agricultural Products Board Act, • National Tripartite Stabilization Programs, • Waterfowl Crop Damage Compensation Program, • Crop Insurance Program, • Gross Revenue Insurance Plan, • Nisa Fund No. 2 • Western Grain Stabilization Act • Farm Debt Review Fund • Farm Support and Adjustment Measures- including: Fur, Maple Syrup, Honey, Ontario & British Columbia Oil Seeds Component, Prairie Grains & Oil Seeds Component, Atlantic Grains & Oilseeds Component and Horticulture Component • Direct Payments to Milk Producers and Support Prices for Butter & Skim Milk Powder by the Canadian Dairy Commission. • Canadian Rural Transition Plan • Specialized Counselling Assistance Grant Program • Canadian Agri-Food Development Initiative • Economic and Regional Development Agreements • Atlantic Livestock Feed Development • National Soil Conservation Program • Ontario Wine Grape Price Support Program • Wine Market Development Program • Grape Quality & Productivity Enhancement Program • Ontario Grape Surplus Purchase Program • Land Management Assistance Program • Green Plan- Agriculture Component • Plant Quarantine • Rabies Program Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information • Compensation for Animals Slaughtered • Anthrax Program • Permanent Cover Program • Rural Water Development Program • Partnership Agreement on Water-Based Economic Development • Partnership Agreement on Rural Development • Feed Freight Assistance Please call us if you require any further information. ...

Is equipment considered to be "available for use" for purposes of draft subsection 13(27) of the Income Tax Act (the "Act") in the following two situations?            ... Such alterations will be done in a subsequent taxation year.           In the second situation, equipment on hand at the end of a taxation year that is capable of producing commercially saleable products at the designed capacity in the taxation year produces nothing until one day after the end of the taxation year.            ...

. *        Husband dies in 24(1). *        The husband's will provided for a spousal trust, that was resident in Canada.  ... In addition, the terms of the trust provided that:     a)   The spouse was entitled to receive all of the income of the trust, and     b)   No other person except the spouse may, before the spouse's death, receive or otherwise attain the use of any of the income or capital of the trust. 24(1) *        It is your view that, "provided a valid election is made under subsection 70(9.1), the land shall be deemed to have been disposed of for proceeds not greater than the fair market value of the land immediately before the death of the spouse and not less than the adjusted cost base of the trust immediately before the death of the spouse. ...

The equivalent values were as follows:      Dutch     U.S.     Canadian At the time the loan was made     1995     1000     1050 At the tire the loan was repaid     2000     1000     1095      (95)     nil     45 One half of the capital gain of $45 would be FAPI but 1/2 of the capital loss of 95 Guilders would be deducted in computing the exempt surplus and the other 1/2 would reduce the taxable surplus. ...

5 July 1990 Income Tax Severed Letter 901033 F- Termination of a Supplementary Unemployment Benefit Plan Unedited CRA Tags n/a   July 5, 1990 Registration Directorate Ruling Directorate Registered Plans Division Financial Industries Division   W.C. Harding Attention: Stella Kotlar (613) 957-8953 Director     Your File: HAU 8303-4-2      REG 01134      J. Armstrong      901033      EACC9465 Subject: Termination of a Supplementary Unemployment Benefit Plan (a "SUB plan" and the Disbursement of the Plan Funds This is in reply to your memorandum of May 28, 1990 in request of our comments concerning the disbursement of funds on the termination of a Sub plan. ...

The organizational structure of the corporate group is as follows: Investco 1 50% | | | Holdco------------------Investco 2 50% 50% | | | Opco-------------------Investco 3 50% Investco 1, 2 and 3 are not related and not associated within the meaning of the Income Tax Act. ...