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Le capital-actions autorisé de Opco se compose comme suit: Catégories:- «A»: ordinaires avec privilège de conversion en actions de catégorie «D» • «B»:ordinaires • «D»:privilégiées, dividendes fixes • «E»:privilégiées de roulement Les actions de catégorie «E» ont été émises dans le cadre d'un arrangement où des actions de catégorie «A» ont aussi été émises. ...

In 1986, the FMV of the AB partnership increased to $ 25,000 (all related to goodwill) and Mr. ... B $ 10,000 ($ 25,000 x 40%) for his 40% partnership interest. Mr. A continued to carry on the business as a sole proprietor. ... A can apply to goodwill will be $ 5,000 by virtue of subparagraph 98(5)(d)(iii) of the Act. ...

In example: • a Canadian (Manitoba) trust has a sole non-resident beneficiary • the net income of the trust as calculated for non-tax purposes is "payable" to the beneficiary after expenses but before taxes and defines dividends as being income for this purpose. • the beneficiary has a right to demand payment of all income annually.- the trust receives net taxable dividends of $300.00- gross-up available $75.00- tax credit available $50.00- trust expenses $100.00 Therefore: (ignoring other taxes) CASE 1 NO DESIGNATION- trust net income: dividends received $300.00 gross-up 75.00 (expenses) (100.00) sub-total $275.00 less allocation to beneficiary (amount payable) (200.00)- Trust Net Income $75.00- Trust Flat Tax Payable (2%) $ 1.50- Tax Credit (50.00)- Part XIII tax Payable [212(1)(c)] 25% * 200.00 $ 50.00 DIVIDEND TAX CREDIT IS RETAINED BY TRUST AND CAN BE APPLIED TO REDUCE FEDERAL TAX PAYABLE CASE 2 FULL DESIGNATION- trust net income: dividends received $300.00 less designated maximum = amount payable (200.00) Deemed dividends received $100.00 gross-up 25.00 (expenses) (100.00) sub-total $ 25.00 less allocation to beneficiary (amount payable*) (25.00) *not exceeding trust income [104(6)(b)]- Trust Net Income NIL- Trust Tax Payable NIL- Part XIII tax Payable [212](1)(c)] 25% *200.00 $ 50.00 DIVIDEND TAX CREDIT OF $16.67 IS AVAILABLE TO THE TRUST BUT IT HAS NO TAXES FOR IT TO BE APPLIED TO. ...

With respect to the funding of the HCEA, you have asked whether the following funding methods are acceptable: * formal trust fund, * other holding account, or * unfunded contingency reserve. ...

SUBJECT: REFUND OF PREMIUMS SECTION: 146(l)(h), 146.3(6.1)] PRAIRIE TAX CONFERENCE May 19 & 20, 1992 DRAFT/EBAUCHE QUESTION 14 What is the Department's interpretation of Paragraph 146(l)(h) and Subsection 146.3(6.1) of the Income Tax Act of Canada (the "Act"), specifically as it relates to the phrase "child or grandchild", in the following example: • Mother has a Registered Retirement Income Fund ("RRIF"). • Mother passes away, there is no surviving spouse. • Daughter is over the age of 18, but is financially dependent on mother, i.e. she has no income and lives in mother's home. • Daughter is not physically or mentally infirm. • Daughter is the beneficiary of mother's estate. • The daughter is the natural child of the mother as defined in Section 252(1)(a) of the Act. ...

& B.C. Oil Seeds, FSAM II- Prairie Grain & Oil Seeds, FSAM II- Atlantic Grains & Oil Seeds, FSAM II- Horticulture Component, Canadian Agri-Food Development Initiative- offsets for cost and expenses other that capital costs and expenditures, Ontario Wine Grape Price Support Program Ontario Grape Surplus Purchase Program Plant Quarantine Rabies Program Compensation for Animals Slaughtered Anthrax Program Feed Freight Assistance The foregoing comments regarding the inclusion in income of payments out of the various programs are an expression of our opinion based on the limited information available. ...

In paragraph 4, line 2, the words “having five owners with equal participation (XXXXXXXXXX %)” are replaced by the words “having XXXXXXXXXX owners of which XXXXXXXXXX each have a participation of XXXXXXXXXX %, one has a participation of XXXXXXXXXX % and one has a participation of XXXXXXXXXX %. 3. In paragraph 5, lines 3 and 4, the words “in equal proportions (XXXXXXXXXX %) by the XXXXXXXXXX owners of Venture” are replaced by the words “by the XXXXXXXXXX owners of Venture in the same proportions (i.e. ...

JURIDIQUE: n/a OPINION DE FINANCE: n/a JURISPRUDENCE: n/a PUBLICATIONS DE REVENU CANADA IMPÔT: n/a DOSSIER SUJET: HAA 1250 — 4 (Congrès APFF) HAA 5638 — 3 (Partie I.3) Table ronde de l'APFF-Colloque " la taxe sur le capital" le 16 novembre 1993 Question 23 — Acceptations bancaires Les acceptations bancaires sont des dettes qui doivent être incluses dans le calcul du capital. ...

Ref:- August 17, 1988 letter to XXX (file # 5-6101).- May 27, 1988 letter to XXX (file # 5-5667).- October 20, 1987 letter XXX (file # 5-3691). ... (file # 902789).- April 6, 1989 letter by O. Laurikainen to XXX (file # 5-6376). ... Arsenault in a memo dated March 6, 1991 to Head Office Tax Avoidance (file # 902789). ...

Ainsi, dans une situation telle que celle décrite dans votre lettre, c'est-à-dire où le revenu gagné s'élève à 100 $, 1'I.M.R.T.D. reçu à 15 $ et les dividendes versés à 175 $, nous sommes d'opinion que le paragraphe 55(2) ne s'applique pas à un maximum de 100 Si soit le revenu gagné faisant l'objet d'un dividende distinct; le gain en capital selon le paragraphe 55(2) est de 75 $, soit 1'excédent des dividendes versés sur le revenu gagné. En outre, nous sommes d'avis qu'aucune partie de cet excédent de 75 $ ne peut être exonérée de l'application du paragraphe 55(2) pour la raison que le dividende a été assujetti en tout ou en partie à l'impôt de la Partie IV. ...