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Question # 3 sous-question # 1 (réponse suggérée) i)La date de conversion d'un terrain vacant considéré pour son propriétaire comme étant un bien en immobilisation, en bien en inventaire, est une question de fait. ... Question # 3 sous-question # 2 (Réponse suggérée) i)Les conséquences fiscales découlant de cette transaction doivent être analysées en deux étapes. ... Question # 15 i)Cette question a déjà été posée lors la Session spéciale de l'APFF 1993 portant sur les paragraphes 55(2) et 55(3) de la Loi (question # 34). ...

5 December 1989 Income Tax Severed Letter ACC4131F1C F- Certificate of Coverage under Canada-Finland Social Security Agreement Unedited CRA Tags n/a   19(1) 19(1) HBW 4131-F1   Al Watson   (613) 957-2072 Attention: 19(1) December 5, 1989 Dear Sirs: Re:  19(1) It is our understanding from your letter of September 25, 1989, that 24(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the Finnish social security schemes by his employer.  ... Savage A/Director Provincial and International Relations Division c.c.       ...

23 November 1988 Income Tax Severed Letter AC56721 F- Limited Partnership At-Risk Rules Unedited CRA Tags 96(2.2)                                                   5-6721                                                   C.A. Bowen                                                   (613) 957-2094   Dear Sirs: We are writing in reply to your letters of October 4 and 5, 1988, wherein you..requested our comments in respect of the application of the limited partnership at-risk rules in paragraphs 96(2.2)(c) and 96(2.4)(a) of the Income Tax Act (the "Act"). ...

Income Tax Convention on Sales of Records and Tapes by Performing Artist Unedited CRA Tags Treaty US Article 26   HBW 4125-U3   David R. Senécal   (613) 957-2074 Dear      19(1) This is in reply to your letter of July 31, 1990, wherein, pursuant to paragraph 3 of Article XXVI of the Canada-U.S. ... Yours sincerely, Christine SavageActing DirectorProvincial and International Relations Division no.      3-83File copySequence fileAuthor's copyChrono file (2)Reading file ...

12 December 1989 Income Tax Severed Letter 32682 F- Gross Negligence where Failure to Include Taxable Capital Gain Unedited CRA Tags 55(2), 152(5) 19(1) 3-2682   5-9154   S. Leung   (613) 957-2116 December 12, 1989 Dear Sirs: Re:  24(1)  Advance Income Tax Ruling 3-2682 We are writing to acknowledge your letter of November 15, 1989 wherein you advised that you wish to withdraw the above-noted request for an advance income tax ruling which was outlined in your letter of August 30, 1989 and subsequently revised in your letter of September 14, 1989. ...

5 December 1989 Income Tax Severed Letter ACC4131F1B F- Certificate of Coverage under Canada-Sweden Social Security Agreement Unedited CRA Tags n/a   19(1) 19(1) HBW 4131-F1   Al Watson   (613) 957-2072 Attention: December 5, 1989 Dear Sirs: Re:  19(1) It is our understanding from your letter of September 22, 1989, that 24(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the Finish social security schemes by his employer.  ... Savage A/Director Provincial and International Relations Division c.c.      ...

5 December 1989 Income Tax Severed Letter ACC4131F1A F- Certificate of Coverage Pursuant to Canada-Sweden Social Security Agreement Unedited CRA Tags n/a   19(1) 19(1) HBW 4131-F1   Al Watson   (613) 957-2072 December 5, 1989 Dear Sirs: Re:  19(1) It is our understanding from your letter of August 1, 1989, that 24(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the Finnish social security schemes by his employer.  ... SavageA/Director Provincial and International Relations Division c.c.      ...

Bertrand 957-3496 SUBJECT: XXX 7-4046 Deferred Profit Sharing Plan ("DPSP") This is in reply to your memorandum of March 28, 1989, wherein you requested our opinion in respect of the following situation: • XXX • Subsection 147(9.1) of the Income Tax Act (the "Act") provides that for taxation years commencing after 1981, no deduction can be made in computing the income of the employer for a taxation year in respect of an amount paid by him to a DPSP in respect of a beneficiary described in paragraph 147(2)(k) of the Act. Contributions to the DPSP appear to have ceased in accordance with subsection 147(9.1) of the Act. • XXX • XXX The amounts withdrawn by the company are as follows: • XXX • XXX You request us to advise you of the tax consequences to the shareholders and the Company. Pursuant to subsection 147(15) of the Act, the following rules will apply to the revoked plan • the revoked plan is deemed not to be a DPSP or an employee profit sharing plan as of September 30, 1984. • the trust is taxable on its taxable income for its 1984 and subsequent taxation year. • the funds withdrawn by the Company will be included in its income in the year of withdrawal. ...

A "A" 100 1 000 $ 1 000 $ 1 000 000 $ M. B "A" 100 1 000 $ 1 000 $ 1 000 000 $.../2 000041 8. ... Ledit choix est effectué sur un certain nombre d'actions seulement afin d'utiliser totalement l'exemption sur le gain en capital disponible pour M.A soit 500 000 $. ...

3 June 1991 Income Tax Severed Letter 91M06312 F- 1991 CPTS Roundtable- Q. 14- Large Corporations Tax Unedited CRA Tags 181(1), 181.2(3), 181.2(4)(b), 181.2(3)(c) 1991 CPTS Roundtable Question 14.     For purposes of the Large Corporations Tax in Part I.3 of the Income Tax Act, does Revenue Canada consider amounts received by a vendor corporation under a take-or-pay gas purchase contract for which the purchaser has not taken delivery of the contracted volume of gas to be          (a)  included in the definition of "capital" as defined in subsection 181.2(3)               or-          (b)  a reserve as defined in subsection 181(1)? Answer 14.     In a decision handed down on January 23, 1990, the Supreme Court of Ontario held in favour of TransCanada Pipelines against the Minister of Revenue of Ontario that the corporation's excess payments under it's take-or-pay arrangements with suppliers were "advances to other corporations". ...