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Facts (from your file) 1)      2)      3)     24(1) 4)      5)      6)      Issue:  Can each trust obtain the $40,000 exemption referred to in subsection 127.53(1) or must it be shared per subsection 127.53(2) and (3). ...

I trust this information will be of assistance to you in preparing your response to XXXXXXXXXX Yours truly, Garth Turner c.c.      Elizabeth Carlton, (sent by fax at 952-7746)      Senior Policy Advisor Office of the Minister of Health      Jeanne Mance Building      21st Floor,      Tunney's Pasture      de l'Églantine Street      Ottawa, Ontario      K1A 0K9 ...

Our understanding of the facts is as follows: 1 2            24(1) 3.      4.      5.      6. 7.     24(1) 8.      9.      10.      11.      ...

Facts The hypothetical facts of the situation follow: 1.      2.     24(1) 3.      4.      5.     24(1) Issue Your enquiry asks whether it is our view that the cash proceeds of the offering are being used in the corporation's business as soon as they are released to the corporation. ...

Tax to be withheld per IC 76-12R4      24(1)     2.     Paragraph 1(a) 15% of pension Subject to Part XIII Tax     3.     Paragraph 1(b)     4.     Lessor or Least of the aboveTax withheld     a-       Footnote "f" of IC 76-12R4 indicates that the tax withheld may not exceed 15% of total pension payments. However, the applicable rate is 25% of the excess but subject to restrictions of paragraphs 1(a) and (b) of Article XVIII of the Convention. b-       Total pension amount includes only amounts subject to Part XIII tax. c-       In absence of a section 217 election, only amounts subject to Part XIII are included and tax cannot exceed 25% of pension in excess of $10,000. d-       17% X Total pensions received less exemption less $6000 personal exemptions X 1.47 (.17 X 24(1)- 10,000- 6000) 1.47. ...

Les l.      2.     24(1) 3. 4. 5. 6.     24(1) Question 7.     Est-ce que la réserve permise en vertu de l'alinéa 20(1)m) de la Loi se limite aux montants inclus dans le revenu en vertu de l'alinéa 12(1)e) de la Loi? ... Sur cette question, on peut citer entre autres les arrêts suivants:           Johnson c. Try Ltd. [1946] 27 T.C. 167      Money must not be taken as being, so to speak, in hand until all the conditions to earn it have been fulfilled.           ...

Notre compréhension des faits énoncés dans votre note de service et les documents joints a celle-ci est la suivante. 1.      2.     24(1) 3.      4.      24(1) 5.      ... Le paragraphe 12(e) du IT-109R mentionne que l'alinéa 18(1)e) de la Loi ne s'applique pas lorsque les cinq conditions suivantes sont rencontrées: a)     Accord avec l'employé. b)     Le montant est déterminé. c)     L'employé s'attend à le recevoir. d)     La somme précise à payer doit être attribuée dès que les états financiers sont disponibles. e)     La somme doit être payée dans un délai raisonnable.      Selon eux, 24(1) 5.     La décision dans l'arrêt Kerr Farms Ltd Y. ...

(a)     A building is acquired in 1977 for $200,000(class 6).   The building has underground base support. ... (The additions to class 6 were 1985-$40,000 + 1987-$50,000 + 1989-$10,000) ... Scenario (c) Revised 1989 Cost of Addition An addition in 1989 costing $30,000 instead of $150,000 should be treated as follows:      Cost of Addition   $30,000   Less- amount included in  Class 6 $10,000   (to top $100,000 limit in (k) of  Class 6)  - amount included in  Class 3 $20,000   (less than 25%  x $300,000)       $30,000   1990 Addition Only $55,000 of the $80,000 cost of addition for 1990 should be included in class 3 because of the $75,000 limit described under paragraph (k) thereof.  ...

3 May 1989 Ministerial Letter 32328 F- Application for Advance Income Tax Ruling Unedited CRA Tags n/a                                                3-70-28378-10-001                                              3-2328                      19(1)                  J.D. Brooks   May 3, 1989   Dear Sirs:                24(1) Re:     Application for Advance Income Tax Ruling Based on submissions which we have received to date, we are not able to provide a favourable ruling for your client named above. ...

Consequently, the amount of the Superallowance or OCCA is not "government assistance" as defined in subsection 127(9) and the following provisions of the Income Tax Act will not be applied solely as a result of a taxpayer claiming the resulting deduction in calculating Ontario taxable income:-     paragraph 12(1)(x);-      subsection 13(7.1);-      paragraph 37(1)(d); and-      paragraph 53(2)(K). ...