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Example #1 You propose to calculate the taxable benefit pursuant to section 80.4 of the Act for each of the two taxpayers as follows: (i) (Prescribed + (Subsidy- (Total of Actual = Total Taxable Interest) Interest) Interest Paid by Benefit Both Employer and Employee) 11% + (1% + 1%)- 12% = 1% (ii) The net taxable benefit is 1% for the two employees combined. ... Employer A contributes 1% and Employer B contributes 2%), the following calculations, in your view, will apply: (i) (Prescribed + (Subsidy- (Total of Actual = Total Taxable Interest) Interest) Interest Paid by Benefit Both Employer and Employee) 11% + (1% + 2%)- 12% = 2% (ii) The net taxable benefit is 2% for the two employees combined. ... Example #2 Employee of Employer A Paragraph 80.4(1)(a): 11% 80.4(1)(b): 1% 80.4(1)(c): 12% 80.4(1)(d): nil Then (a) + (b)- (c)- (d) = 12%- 12% = nil Employee of Employer B Paragraph 80.4(1)(a): 11% 80.4(1)(b): 2% 80.4(1)(c): 12% 80.4(I)(d): nil Then (a) + (b)- (c)- (d) = 13%- 12% = 1% Accordingly, the employee of Employer A is not assessed a taxable benefit while the employee of Employer 8 will be assessed a taxable benefit based on 1% provided the two employers are not related to each other. ...

The following is a tentative schedule proposed for his visit: Monday, October 23 9:30-      Meets with C. Savage, A/Director Provincial & International Relations Division 10:30-     Meets with B. ... Middlestead)      Free Time Wednesday and Thursday, October 25 and 26      Meets with Mr. ...

You have summarized the value of the ownership interests of X and Y in each company as follows: Company A Company B Common Preferred Common Shares Shares Shares X $ NIL $100,000 $50,000 Y NIL--- 50,000--------------------- $ NIL $100 000 $100 000 ===== ====== ====== It is proposed that Company A and Company B amalgamate under circumstances described in subsection 87(1) of the Act. ...

15 January 1987 Income Tax Severed Letter AC71282 F- Grazing Leases and Permits   7-1282   January 15, 1987 CALGARY DISTRICT OFFICE                   HEAD OFFICE                                          Leasing and Financing                                            Section                                           M. Siegel                                           (613) 957-2746 Attention:     G.C. Hoard           Chief of AuditThis is in reply to your memoranda of November 13 and December 19, 1986 concerning the tax treatment of grazing leases andgrazing permits. ...

The term manufacturing or processing ("M & P") does not include construction activities (per paragraph 125.1(3)(b) of the Act). Therefore, capital or labour used at a specific time in a construction activity cannot also be used at that same time in an "M & P" activity. ... As a result, the amount of M & PP eligible for the reduced rate of tax would be calculated according to the following formula: M & PP = (MC + ML)/(C + L) x adjusted business income MC = Cost of M & P capital C = Cost of capital ML = Cost of M & P labour L = Cost of labour All of these terms are defined in section 5202 of the Regulations. ...

Assuming the taxpayer will claim the maximum reserve allowable under subparagraph 40(1)(a)(iii) of the Act, the gains under paragraph 40(1)(a) of the Act will be as follows: 1974 1975 1976------------ 40(1)(a) gain $3,600 $3,600 $1,800 ====== ====== ====== One-half of these amounts will be added to the Company's capital dividend account as follows: 1974 amount- at any particular time between November 1, 1974 and December 31, 1974, 1975 amount- at any particular time between January 1, 1975 and December 31, 1975, 1976 amount- at any particular time between January 1, 1976 and December 31, 1976. ...

" OUR OPINION Paragraphe 149(1)(d) of the Act provides that "No tax is payable under this Part upon the taxable income of a person for a period when this person was (...) (...) (...) ...

Une fiducie régie par un Régime enregistré d'épargne-retraite (appelé ci-après "REER autogéré") détient les placements suivants au 07 mai 1990: Juste valeur Coût marchande Dépôts à terme 10 000 $ 10 000 $ Actions de corporations canadiennes cotées à la Bourse de Toronto (TSE) 20 000 30 000 Total 30 000 $ 40 000 $ 2. ... La composition du portefeuille au 31 mai 1990 est la suivante: Juste valeur Coût marchande Dépôts à terme 8 000 $ 8 000 $ Actions de corporations canadiennes cotées à la Bourse de Toronto (TSE) 20 000 6 000 Actions de corporations américaines cotées à la Bourse de New-York (NYSE) 2 000 5 000 Total 30 000 $ 19 000 $ 4. ... Toutefois, selon vous, le REER autogéré est assujetti à l'impôt spécial de la Partie XI pour un montant de 20,00 $ calculé de la façon suivante: 1% X (5 000 $- (1O% x 30 000 $)) = 20,00 $ ou 1% X 5 000 $ = 50,00 $ Vous nous demandez de confirmer votre interprétation. ...

      ` A' would purchase a prescribed annuity contract from 24(1)                24(1) 2.      `A' would be the owner and annuitant under the contract. 3.      ... The result of this is that the contract cannot be altered without `B's' permission. 5.      ...

The facts of the situation, as understood from the correspondence attached to your memorandum as well as telephone conversations with Brenda Scarcella of Winnipeg, are as follows: * XXX * XXX * XXX * XXX Paragraph 118(4)(d) of the Act provides that no amount may be claimed in respect of a dependant under paragraph 118(1)(d) unless an amount is included in income under subsection 56(5) [family allowance] in respect of that dependent. ...