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The number of days not taxable in this example is calculated as follows: 41 days + (41 days/237 days x 23 days) = 41 + 4 (rounded from 3.98) = 45 days Assume the annual salary was $45,000, the exempt income would be: 45 days/260 days x $45,000 = $7,788. ...

27 July 1990 Income Tax Severed Letter 9009915 F- Residence of Trusts Unedited CRA Tags n/a 24(1) 5-900991   Sean Finn   (613) 957-2746 Attention:  19(1)   July 27, 1990 Dear Sirs: Re:  Residence of Trusts Interpretation Bulletin IT-447 This is in reply to your letter dated May 28, 1990, in which you requested our opinion on a question of the residence of a trust and in particular on the application of the administrative position contained in paragraph 7 of Interpretation Bulletin IT-447, dated May 30, 1980, to a particular fact situation.  ...

Muirhead, Chief, Non-Residents & Business & Property Income Section, Non-Corporate Rulings & Publications Directorate, Legislation Branch, Revenue Canada, Taxation, 88 Metcalfe Street, Ottawa, Ontario K1P 5L7 Dear Ms. ...

(B) XXXX & (C) 21(1)(a) & (b) Chief Mines, Oils & Forest Industries Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch Attachments ...

10 October 1989 Income Tax Severed Letter ACC8642 F- Pensions Received from Britain While Residing in Canada Unedited CRA Tags n/a   19(1) HBW 8199-4-U1   Jim Wilson   (613) 957-2063 October 10, 1989 19(1) We are writing in regards to your letter of August 2, 1989, concerning the tax treatment of pensions upon immigration to Canada.  ... The following comments may be useful when calculating taxes payable. 1.      ... Those aged 65 or over may claim an additional credit of $550.00. 2.      ...

2 October 1989 Income Tax Severed Letter ACC8588 F- Canada-Germany Social Security Agreement Unedited CRA Tags n/a   IX 3 A(1) F 191.221.1(509) 19(1) HBW 4131-G1   A. Watson   (613) 957-2072 October 2, 1989 19(1) RE: APPLICATION OF ARTICLE 10 IN THE CASE OF 19(1) This is in answer to your letter, dated June 6, 1989, in which you request our concurrence in special arrangements under Article X of the Agreement on Social Security between Canada and the Federal Republic of Germany. ... Savage A/DirectorProvincial and InternationalRelations Division c.c.        ...

Le maximun déductible pour chaque annnée à l'égard des cotisations pour services passés rendus avant 1990 lorsque vous ne cotisiez pas à un RPA correspond au moins élevé des montants suivants: a) toutes les cotisations que vous avez versées dans l'année ou au cours des années précédentes qui sont en sus des montants déduits à l'égard de ces cotisations pour les années précédentes; b) 3 500 $; c) 3 500 $ multiplié par le nombre d'années de service (y compris les années partielles de service) visées par les cotisations, qui est en sus des montants déduits au titre de ces cotisations dans une année antérieure. Par conséquent, vous pouvez reporter les cotisations pour services passés rendus avant 1990 alors que vous ne cotisiez pas qui dépassent le maximun déductible annuel de 3 500 $ à une année future (dont 1991) afin de les déduire. ... Le maximun qu'un particulier qui participe à un RPA peut déduire en 1991 au titre des cotisations à un REER correspond au moins élevé de 11 500 $ ou 18 % de son revenu gagné de 1990, moins les montants suivants: * vos facteurs d'équivalence pour 1990; * votre facteur d'équivalence pour services passés net de 1991. ...

Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... UNFUNDED PENSION LIABILITIES & UNFUNDED HEALTH & WELFARE PLANS We refer to document 951517 for a discussion on this issue. ... Bouffard) LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Vacant 957-8979 Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 F. ...

Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... UNFUNDED PENSION LIABILITIES & UNFUNDED HEALTH & WELFARE PLANS We refer to document 951517 for a discussion on this issue. ... Bouffard) LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Vacant 957-8979 Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 F. ...

Welcome to the Income Tax Rulings & Interpretations Directorate Bulletin Board. ... UNFUNDED PENSION LIABILITIES & UNFUNDED HEALTH & WELFARE PLANS We refer to document 951517 for a discussion on this issue. ... Bouffard LEASING & FINANCING SECTION BUSINESS & PROPERTY INCOME AND EXEMPT ORGANIZATIONS SECTION Wayne Douglas, Chief 957-8957 Roberta Albert, A/Chief 957-2100 Fiona Francis 957-8971 Murray Brake 957-2133 Peter Dunn 957-2747 John Brooks 957-2103 Steve Tevlin 957-2746 Bill Guglich 957-2102 Claude Tremblay 957-2744 Carole Chouinard 957-2098 Mary Pat Baldwin 957-2745 Bill Kerr 957-2139 Les Barrows 952-1361 Milled Azzi 957-8972 DEFERRED INCOME PLANS SECTION PERSONAL & GENERAL SECTION Paul Fuoco, Chief 957-2141 Wayne Harding 957-9769 Danielle Zion 957-2140 David Duff 957-8968 Marv Eisner 957-2138 Patricia Spice 952-8984 Annemarie Humenuk 957-2134 Mickey Sarazin 957-3499 Jack Szeszycki 957-2135 Frank Gillman 952-9853 Sandra Short 957-2136 SECTION DE FINANCEMENT, LOCATION ET DES RÉGIMES Jean-Guy Aubé, Chief 957-8963 Ghislain Martineau 957-8962 Maureen-Shea- DesRosiers 957-8961 Adèle St-Amour 952-1764 Louise Roy 957-2092 MANUFACTURING INDUSTRIES, REORGANIZATIONS AND PARTNERSHIPS AND TRUSTS DIVISION FOREIGN DIVISION R. ...