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Thus the capital cost for purposes of sections 13 and 20 is deemed to be $24,489, calculated as follows: (A) $24,489 + (B) 3/4 x ((I) $42,020- (II) $24,489 + (III) 4/3 x $13,148) = $24,489 + 3/4 x (42,020-(24,489 + 17,531=42,020)) = $24,489 + (3/4 x 0) = $24,489. ...

Bulletin Issued Paragraphs IT-52R4 Oct. 20/83 14(b) IT-124R5 Mar. 7/86. 13(d) IT-148R2 June 2/81 4 IT-149R3 July 22/85 1 & 2 IT-151R3 June 24/88 5, 10* (see also 14 & 15), 21* (see also 22* & 23) IT-171R Feb. 19/88 5* (see also 17, 22, 23 & 25) IT-188R May 22/84 1* IT-191R2 May 29/87 7 IT-193 S.R. Sept. 30/85 33* (see also 34, 35, 37, 39, 41 & 42) IT-268R3 Feb. 13/87 26, 27 & 29* IT-349R2 July 17/87 33, 34 & 35* IT-480 Oct. 13/81 8(b), 18* & 19(c) IT-486R Dec. 31/87 4, 5* IT-497R Aug. 30/85 4(b)* IT-507 May 8/87 8(b)*, 15(b)*, 18(b), 26(b)*, 27(b)* & 34* IT-513 Feb. 3/89 6 In the following bulletin, the paragraph marked with an asterisk indicates that while the words "substantially all" cannot be rigidly specified, they will normally be viewed as meaning "in excess of 90%". ... Bulletin files: 1T-52, IT-124, IT-148, IT-149, IT-151, IT-171, IT-191, IT-193, IT-268, IT-349, IT-480, IT-483, IT-486, IT-507, IT-513 Research files: 6(2)(d); 13(2)(a); 15.1(2)(d)- 15.1(3)(a) & (b) 15.2(2)(b); 15.2(3)(a); 18(3.3) 20(16.1)(a); 22(1); 37(6.1)(b); 37(7)(c) & (e); 37.i(7)(c); 54.2; 59(3.4)(a); 66(15)(h); 66.6(1) & (2) 66.7(7)(a) & (b); 66.7(8)(a) & (b); 66.7(11)(b) 66.7(12)(13), (14) & (15); 70(9.3)(b); 70(10)(b) & (c); 80.1(1)(a); 83(2.2) & (2.4); 85.1(4); 87(8.1)(a), (b) & (c); 88(1)(e.3); 88(1.1)(e); 88(2); 95(1)(a.1); 104(2)(a); 110.6(1) definitions of "Interest in a family farm corporation", "Qualified small business corporation share" & "Share of the capital stock of a family farm corporation"; 110.6(14)(e) & (f) 111(5)(a) & (b); 115(1)(f); 118.94; 122.3(1)(b); 127(9.1)(d); 127(9.2)(d); 137(6)(b); 137.1(5.1); 138(4.6); 138(11.5)(a)(b) & (c); 138(11.92)(a), (b) & (e); 138(11.94)(a), (b) & (c); 149(1)(n); 149.1(1)(j); 149(6.1) & (6.2); 187.3(2)(c) & (d); 209(1) definition of "carved-out property"; 219(5.1); 219(5.2)(a); 218(1) definitions of "Grandfathered share", "Income bond", Small business corporation" & "Term preferred share" ...

No.      1.4.1.    See 1.4.      1.4.2.    See 1.4.      1.4.3.    See 1.4.      1.4.4.    ... See 2.3.      2.3.2.    See 2.3. 2.4.      2.4.1.    See 2.1.1.      2.4.2.    ... See 2.1.1. 2.5.      2.5.1.    See 2.1.1.      2.5.2.    See 2.1.1.      2.6.      ...

Harding (613) 957-2129 TO- Appeals Branch Appeals & Referrals Division Mrs. ... Dalphy for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch APPENDIX "A"............ #1 #2 Company Profits in Country A $100 $100 Foreign Tax $ 40 $NIL Dividends Paid $ 60 $100 Tax Paid on Dividends (15%) $ 9 (40%) $ 40 CANADA Dividend Income $ 60 $100 Less 20(11) deduction NIL (40-15) $ 25 Income $ 60 $ 75 Tax 40% (Federal and Provincial) $ 24 $ 30 Foreign Tax Credit $ 9 (40-25) $ 15 Tax on Dividend in Canada $ 15 $ 15* * The tax paid in Canada on the dividend will be less in case #2 where the rate of tax in Canada is less than the 40% tax in the Foreign jurisdictions. ...

Bulletin Issued Paragraphs IT-52R4 Oct. 20/83 14(b) IT-124R5 Mar. 7/86 13(d) IT-148R2 June 2/81 4 IT-149R3 July 22/85 1 & 2 IT-151R3 June 24/88 5, 10* (see also 14 & 15), 21* (see also 22* & 23) IT-171R Feb. 19/88 5* (see also 17, 22, 23 & 25) IT-188R May 22/84 1* IT-191R2 May 29/87 7 IT-193 S.R. Sept. 30/85 33* (see also 34, 35, 37, 39, 41 & 42) IT-268R3 Feb. 13/87 26, 27 & 29* IT-349R2 July 17/87 33, 34 & 35* IT-480, Oct. 13/81 8(b), 18* & 19(c) IT-486R Dec. 31/87 4, 5* IT-497R Aug. 30/85 4(b)* IT-507 May 8/87 8(b)*, 15(b)*, 18(b), 26(b)*, 27(b)* & 34* IT-513 Feb. 3/89 6 In the following bulletin, the paragraph marked with an asterisk indicates that while the words "substantially all" cannot be rigidly specified, they will normally be viewed as meaning "in excess of 90%". ... Research files: 6(2)(d); 13(2)(a); 15.1(2)(d); 15.1(3)(a) & (b); 15.2(2)(b); 15.2(3)(a); 18(3.3); 20(16.1)(a); 22(1); 37(6.1)(b); 37(7)(c) & (e); 31.1(7)(c); 54.2; 59(3.4)(a); 66(15)(h); 66.6(1) & (2); 66.7(7)(a) & (b); 66.7(8)(a) & (b); 66.7(11)(b); 66.7(12), (13), (14) & (15); 70(9.3)(b); 70(10)(b) & (c); 80.1(1)(a); 83(2.2) & (2.4); 85.1(4); 87(8.1)(a), (b) & (c); 88(1)(e.3); 88(1.1)(e); 88(2); 95(1)(a.1); 104(2)(a); 110.6(1) definitions of "Interest in a family farm corporation", "qualified small business corporation share" & "Share of the capital stock of a family form corporation"; 110.6(14)(e) & (f); 111(5)(a) & (b); 115(1)(f); 118.94; 122.3(1)(b); 127(9.1)(d); 127(9.2)(d); 137(6)(b); 137.1(5.1); 138(4.6); 138(11.5)(a) (b) & (c); 138(11.92)(a), (b) & (e); 138(11.94)(a), (b) & (c); 149(1)(n); 149.1(1)(j); 149(6.1) & (6.2); 187.3(2)(c) & (d); 209(1) definition of "carved-out property"; 219(5.1); 219(5.2)(a); 218(1) definitions of "Grandfathered share", "Income bond", "Small business corporation" & "Term preferred share" ...

11 September 1989 Income Tax Severed Letter ACC8565 F- Remuneration Paid by Resident of Germany Unedited CRA Tags n/a     19(1) HBW 4125-G1   HBW 8413-1   B. ... Savage A/DirectorProvincial and International Relations Division c.c.       Joe Hartwick Non-Resident Division c.c.       Denise Dalphy Foreign Section Specialty Rulings Directorate BF/sgno1-58File copySequence fileAuthor's copyChrono file (2) ...

The amount should be identified through a footnote, as follows:      "$ paid as Workers' Compensation- See T1 General guide for reporting instructions". ... Savage A/DirectorProvincial and InternationalRelations Division c.c.:       Valerie Arnsenault Returns Processing Division  John Oatway Source Deductions Division BF/jbno WCBFile copySequence fileChron file1 ...

18 January 1993 Income Tax Severed Letter 9232797 F- Equivalent to Married Amount Unedited CRA Tags 118(1)(b)(i) Mississauga District Office Luba Komadina Training Coordinator 169-3-1  923279 Equivalent to Married Amount We are writing in reply to your memorandum of October 29, 1992, wherein you requested our opinion on the application of paragraph 118(1)(b) in the following situations: 1.      ... In this regard you wish to know if they are both eligible to claim the equivalent-to- married amount in the year of reconciliation. 2.      ... This position is set out in the last sentence of paragraph 12 of IT-513:      "... where previously separated spouses become reconciled during a taxation year, for all tax credits under subsection 118(1) they are regarded as married persons who lived together throughout the year. ...

7 December 1989 Income Tax Severed Letter ACC8831 F- Partition of Real Property by Tenants-in-Common Unedited CRA Tags 9(1), 39(1), 54 disposition     89M12329   December 7, 1989 Review Committee Specialty Rulings   Directorate   M. ... Our present position, however, is as follows: a)     Where on property is involved: i)     We will rule favourably in all cases where unimproved land only is involved. ... (See TR-76) iii)     We will refuse to rule in all other cases. b)     Where separate properties are involved: i)     We will rule negatively where the properties are in any of the common law provinces. ii)     Because of the operation of the Civil Code in the province of Quebec our position is in doubt; consequently, we will refuse to rule where the properties involved are in that province.       ...

4 December 1989 Income Tax Severed Letter ACC8959 F- Disability Deduction Unedited CRA Tags 110(1)(e), 118.3     89M12424   December 4, 1989 OTTAWA DISTRICT OFFICE Technical Interpretations   Division ATTN.:  Mr. ...