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It is noted that in applying paragraph 181.2(3)(g) to determine the capital of a corporate partner, relevant amounts, for example, include under paragraph 181.2(3): (c) "... loans and advances to the partnership..."; (d) "... indebtedness of the partnership..."; and (f) "... all other indebtedness of the partnership... ...

Therefore, the types of property held by Subco 1 for purposes of paragraph 55(3)(b) will consist of business property of $1,200 ($300 + $900) and cash of $300 ($200 + $100). ... Following the butterfly, the property of PC and the property of the shareholder-transferee, both determined on a consolidated basis, will be as follows: Property of PC PC Subco2 Consolidated (50%) Basis Cash................... $ 850 $1,000 $1,850 Current liabilities.... (250) (250) (500) Net cash............... $ 600 $750 $1,350 Business property...... $10,150 $3,000 $13,150 Long-term debt......... nil (1,000) (1,000) Net business property.. $10,150 $2,000 $12,150 Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information Property of Shareholder-Transferee (S-T) S-T Subco1 Consolidated (100%) Basis Cash................... $ 500 $ 250 $ 750 Current liabilities.... nil (600) (600) Net cash............... $ 500 $(350) $ 150 Business property...... nil $1,850 $1,850 Long-term debt......... nil (500) (500) Net business property.. nil $1,350 $1,350 As can be seen, the shareholder-transferee has received its proportionate share of each type of property of PC on a consolidated net equity basis. ... Amount Pro Rata Percentage Received Share difference Cash or near-cash.... $ 7,125 $ 7,125 0.0 Investment........... 625 375 66.67 Business............. 42,250 42,500 0.59 Total................ $50,000 $50,000 Although B Co. has received its approximate share of PC's cash or near-cash property and business property, the butterfly will not meet the requirements of paragraph 55(3)(b) since BCo. has received 66.67 percent ($625- 375 = 250/375) more investment property than its proportionate share of that type of property. ...

Cette somme de 17 000 $ comprend 12 000 $ d'allocation de retraite et 5 000 $ à titre d'intérêt. 33.31 Table ronde Fiscalité fédérale L'employeur doit-il effectuer les retenues à la source prévues à l'alinéa 153(1)c) de la Loi et au Règlement, concernant la somme de 5 000 $ versée à titre d'intérêt? ... Ainsi, dans la mesure où la formule TD 2 a été remplie adéquatement pour exempter de la retenue le montant de 4 000 $, le taux de retenue applicable à la somme de 4 500 $ sera de 5 %. ... Pour les fins de la Loi, le total du plafond des affaires de A inc., B inc. et C inc. sera-t-il de 200 000 $ ou de 400 000 $? ...

Le sous-ministre du Revenu du Québec (la cause «Hall »), (motifs déposés le 12 février 1998(, la Cour suprême du Canada devait déterminer si des intérêts et des dividendes non versés à une légataire universelle étaient « payables » à cette légataire au sens de l'article 652 de la Loi sur les impôts (la « LI ») et par conséquent, imposables entre les mains de celle-ci dès la première année de la succession. ... Ainsi, ces montants n'étaient pas imposables au niveau de la légataire universelle puisque ces montants n'étaient pas sur le plan fiscal « payables » à la légataire universelle. L'analyse du jugement se lit, en partie, comme suit: « (27((...) ...

L- P- (C + E) 3. L- P- (C + E + I) We are of the view that the first formula is not appropriate since it ignores the various expenses that may be incurred by a taxpayer in selling the share. ...

L- P- (C + E) 3. L- P- (C + E + I) We are of the view that the first formula is not appropriate since it ignores the various expenses that may be incurred by a taxpayer in selling the share. ...

If the corporation commences to carry on the business of SR & ED on a date in Year A after the time at which it had ceased to carry on its prior business and all or substantially all of its revenue during remainder of Year A is derived from the prosecution of SR & ED, will the prosecution of SR & ED be considered to be a business of the corporation to which SR & ED is related in Year A. 3. ... Will the interest income received be regarded as being revenue from the prosecution of SR & ED and thus not prevent the prosecution of SR & ED from being a business of the corporation to which SR & ED is related. ... Where the taxpayer can show that all or substantially all (90% or more) of its revenue in the current year is from the prosecution of SR & ED, the prosecution of SR & ED would generally be considered to be a business of the taxpayer to which SR & ED is related. 2. ...

3 June 1991 Income Tax Severed Letter 91M06313 F- Requirements for Site Restoration Costs Unedited CRA Tags 18(1)(e), 18(1)(m) Question 17.       ... Such accruals are necessary to achieve proper matching of revenues and expenses.       ... There is no provision in Part I permitting the deduction of accruals under GAAP for site restoration costs.       ...

Only a small portion of the 24(1) is required for further SR & ED. ... On the other hand, where there is SR & ED activity, the expenditures which qualify as SR & ED expenditures are generally those incremental expenditures which are incurred for the purpose of SR & ED. Where SR & ED results in a saleable product, the costs of producing that product may be considered to be other than SR & ED expenditures. ...

In our view, the use of the words "SR & ED... directly undertaken by... the taxpayer" in subparagraph 37(1)(a)(i) in the context of a performer would require that the activities of the performer must qualify as SR & ED in and by themselves. ... Thus, even though the expenditures that are incurred by the contractor in respect of the activities that are performed on his behalf by the performer can be considered SR & ED expenditures of the contractor if they directly support the contractor's SR & ED project, it does not necessarily follow that the performer has carried out SR & ED. ... Thus, a performer that does routine engineering work that directly supports a contractor's SR & ED project would not, in our view, be entitled to the various incentives for SR & ED in respect of the expenditures incurred. ...