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Our comments on version 11 of the Project are as follows: 1.             ... We suggest that the phrase be modified as marked on the enclosed edited Project. 3.             ... In our view these exceptions warrant some mention. 6.            We question why the subject matter contained in paragraph 8 of IT-450 has been left out of the Project.      21(1)(b) 8.             ...

30 October 1990 Income Tax Severed Letter 7902268A- Réalisation de perte finale par corporation qui cesse d'être une coporation exonérée Unedited CRA Tags 149(10)(b), 149(1)(d) 24(1) NOTES AU DOSSIER (7-902268) L'alinéa 149(10)b) prévoit qu'il y a une disposition des biens du contribuable avant la fin de l'année d'imposition où il cesse d'être exempté de l'impôt de la partie I.      "La corporation est réputée avoir disposé, (...) de chaque bien (...) qui lui appartenait (...)"" À     notre avis, on ne peut pas appliquer la Loi comme si la corporation possédait les biens à la fin de l'exercice puisque l'alinéa 149(10)b) indique clairement qu'il y a disposition réputée des biens avant la fin de l'exercice et acquisition de nouveau au début du nouvel exercice. ...

Hypothetical Facts • XXX • XXX • XXX • XXX • XXX Your Interpretation 1) XXX 2) XXX 3) XXX Our Comments The above hypothetical facts appear to reflect a factual situation and proposed transactions. ...

13 December 1989 Income Tax Severed Letter ACC8816 F- Remission of Penalty Unedited CRA Tags n/a     89M12263   December 13, 1989 MISSISSAUGA DISTRICT HEAD OFFICE TAXATION OFFICE Technical Interpretations G.R. Mohr Division Director Esta Mikhail   (613) 952-3606 19(1) 19(1)  Member of Parliament, Ms. ...

The remaining assets as at XXXXXXXXXX included Accounts receivable (XXXXXXXXXX %); Other current assets (XXXXXXXXXX %); and Advances due from XXXXXXXXXX (XXXXXXXXXX %). ... These assets are principally the following: • XXXXXXXXXX; • XXXXXXXXXX; • XXXXXXXXXX; • XXXXXXXXXX • XXXXXXXXXX. 10. ... More than XXXXXXXXXX % of the value of the shares of XXXXXXXXXX is derived from: • XXXXXXXXXX; • XXXXXXXXXX; • XXXXXXXXXX • XXXXXXXXXX 13. ...

1 February 1990 Income Tax Severed Letter 9195 F- Form T691A Minimum Tax Supplement- Multiple Jurisdiction Unedited CRA Tags n/a                                      February 1, 1990   Assessing & Enquiries Directorate  Technical Interpretations J.M. ... Middleton             Division               957-9230 Nancy Kelly Subject: Form T691A Minimum Tax Supplement- Multiple Jurisdiction In accordance with your request of October 25, 1989, we have reviewed the above-mentioned form. ...

An example of this tax reduction is as follows: Canadian Employment Income $59,000 Interest Income from Canadian sources $1,100(A) Less: Expenses incurred to earn the Canadian interest income 100 1,000(B) Net Income $60,000 Deductions in computing taxable income 10,000 Taxable Income $50,000(C) Total Federal and Provincial Taxes Payable @ 40% Rate C X 40% = $50,000 X 40% = $20,000(D) Taxes Payable relating to Canadian Interest Income B X D = $ 1,000 X $20,000= $ 400(E) C $50,000 Limitation under paragraph 2 of Article 11 of the Convention 10% X A = 10% X $1,100 $ 110(F) Tax Reduction E- F = $400- $110 = $ 290(G) Note: The tax reduction should be apportioned on a reasonable basis between the Federal and Provincial taxes payable. Revised Taxes Payable D- G = $20,000- $290 = $19,710 Please note that this approach produces the correct net income amount which is used for the purposes of calculating various tax credits. ... An example of this is as follows: • A Japanese citizen earns investment income (i.e. interest) arising in Japan and is required to pay tax to the Japanese Government on such income. • The tax paid to the Japanese Government would qualify as a non- business income tax as defined in paragraph 126(7)(c) of the Act except for the portion, if any, of the tax that may be deductible under subsection 20(11) of the Act. • Such foreign source interest income should be exempt from tax in Canada by virtue of paragraph 1 of Article 20 of the Convention. ...

12 December 1989 Income Tax Severed Letter ACC8821 F- Survey Unedited CRA Tags n/a   89M12277   December 12, 1989 Mr. Gilles Gaignery Provincial and International Co-ordinator Relations Division Access to Information and Legislative and Privacy Division Intergovernmental   Affairs Branch      E.E. Campbell     (613) 957-2067 24(1) We have completed the attached survey to the best of our ability.  ...

14 September 1990 Income Tax Severed Letter EACC9734 F- Draft Form Unedited CRA Tags n/a   September 14, 1990 Pension Reform Implementation Team Head Office   Technical Publications   Division   Technical Review Section Attention: W.A. ... Parnanzone Manager (613) 957-9232      EACC9734 SUBJECT: DRAFT FORM "Designation of Retiring Allowances as Qualifying Transfers in Connection with a Past Service Event in Respect of a Defined Benefit Provision of a Registered Pension Plan" This is in reply to your round trip memorandum of August 24, 1990 concerning the review of the above-noted form. ...

Schedule A FAT and the Utilization of Losses in a Consolidated Group Year 1 Year 2 FA1 Active Business Income $500 ($300) FA2 FAPI $100 $100 Consolidated Income $600 ($200) Taxable Income after loss is carried back $400- Taxes paid by group after the loss is carried back (assuming a foreign tax rate of 50% on all income) $200- FAT (FA2 pays FA $50 in year 1 & year 2) $ 50 $ 50 Schedule B FAT and Capital Gains-     FA1 has a capital gain of $100 which is taxed at a rate of 30%. ... As all the amount of FAT has been utilized, there is no FAT to be carried forward as a result of the gain.-     The effect on the surplus pots is as follows: Exempt Surplus Taxable Surplus 1/2 of gain $50 $50 Less: Applicable portion of foreign taxes paid 7 23 Net increase $43 $27-     The underlying foreign tax would be $23 and a tax free dividend of $70 could be paid to Canada with $43 coming from exempt surplus and $27 (offset by $23 underlying foreign tax) coming from taxable surplus.-     Note: The relevant tax factor is 2.174. ... Schedule C FAT and Tax Credits Year 1 Year 2 FA1 Active business income $100 $100 Investment income (FAPI) $100 $100 Total income $200 $200 Tax at 50% on all income $100 $100 Less: Investment tax credit related to active business income $ 50 $100 Taxes paid assuming tax credits are fully utilized $ 50 NIL FAT $ 50 NIL ...