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The District Office believes that the election is not available for the following reasons:      (a)   24(1)      (b)      (c)   Both subsection 13(7.4) and 53(2.1) incorporate the phrase  "...where a taxpayer has... received an amount that would....be included in income under paragraph 12(1)(x) in respect of the cost of a property (or a depreciable property) acquired by him.... ...

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 ...

12 December 1989 Income Tax Severed Letter ACC8863 F- Interview with Tax Officials Unedited CRA Tags n/a   19(1) HBW 5815-3   Al Watson   (613) 957-2072 December 12, 1989 Dear Sir: Re:  24(1) On February 9, 1988, your office supplied requested information concerning 19(1). ... Savage A/DirectorProvincial and International Relations Division c.c.      ...

9 January 1990 Income Tax Severed Letter ACC89896- Form T691- Calculation of Minimum Tax Assessing & Enquiries Technical Directorate Interpretations J.M. ... With respect to line 56, the instruction should be reworded for clarity to ensure that the correct amount is calculated. 49.5% x Basic Federal Tax (line 55) x Income not earned in a Province / Total Net income = Similarly, with respect to line 76, reword the calculation as follows: "49.5% x Basic Federal Tax (line 74) x Income not earned in a Province / Total Net Income = * *Where an allocation of minimum tax is required, insert the amount entitled "Federal Surtax" at line 1 of Part II of Form T691A. 3. ...

27 September 1989 Income Tax Severed Letter ACC8681A F- Certificate of Coverage under Social Security Agreement Unedited CRA Tags n/a   157/36/89 19(1) HBW 4131-F1   Al Watson   (613) 957-2072 September 27, 1989 19(1) It is our understanding from your letter of August 21, 1989 that 19(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the 19(1)  social security schemes by his employer. ... Savage A/DirectorProvincial and InternationalRelations Division c.c.        ...

1 August 1990 Income Tax Severed Letter 9015143A F- Proposed Leasing Transaction Unedited CRA Tags 212(13) 19(1) 3-901514   T. Murphy   (613) 957-2747   EACC9364 August 1, 1990 Dear Madam: Re: Advance Income Tax Ruling Request 24(1) This is in reply to your ruling request of July 6, 1990 wherein you requested rulings, among others, that  24(1) In our telephone conversation of July 12, 1990 we advised you that we will not rule on the proposed leasing transaction described in your ruling request. ...

1 December 1989 Income Tax Severed Letter ACC8962 F- Technology Transfer Agreement with Italy Unedited CRA Tags n/a   19(1) 89M12450   E.E. Campbell   (613) 957-2067 December 1, 1989 Dear 19(1) Re:  Request for Certification In the request for certification from 24(1) of November 21, 1989 it was requested that it be confirmed that all the provisions included in the Convention between Canada and Italy are applicable to the TTA, which is the Technology Transfer Agreement. ...

As requested please find enclosed: • General Tax Guide and Return Individuals Outside Canada • Capital Gains Tax Guide • Rental Income Tax Guide • Child Care Expenses Tax Guide We trust this will be of assistance. ...

Yours sincerely Otto Jelinek cc:       SASKATOON DISTRICT TAXATION OFFICE Attention:  Sandra Dodge Public Affairs cc:       Head Office Enquiries and Taxpayer Assistance DivisionAttention:  G. ...

Ce bien a les caractéristiques fiscales suivantes:- prix de base rajusté: 200 000 $- hypothèque à payer: 700 000 $- juste valeur marchande: 1 000 000 $ Les intérêts sur l'hypothèque sont déductibles pour la Cie A en vertu de l'alinéa 20(1)c) de la Loi. ... Ainsi, la Cie A vend le bien immeuble à la Cie B à sa juste valeur marchande de 1 000 000 $ et la contrepartie reçue est: hypothèque assumée 200 000 $, actions privilégiées 800 000 $, total 1 000 000 $. De plus, lors de la vente, la Cie B accepte d'assumer 500 000 $ d'hypothèque en contrepartie de l'émission d'un billet à demande par Cie A en faveur de Cie B pour 500 000 $. ...