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17 February 1992 External T.I. 9200145 F- Small Business Corp & QSBC Definition Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) Small business corporation.     920014 L. Holloway 24(1)     (613) 957-2104 Attention:  19(1) February 17, 1992 Dear Sirs: Re:  Technical Interpretation S. 248(1)- Small Business Corporation This is in reply to your request for a technical interpretation concerning the definition of a Small Business Corporation as defined in S.248(1) of the Income Tax Act in the following fact situation: Facts 24(1) 24(1) In particular you were inquiring whether we agreed with your interpretation that in this case, as the property is being used principally in an active business, then 100% of the fair market value of the real property (being $24(1)) is used in evaluating the "all or substantially all test" found in the definition of qualified small business corporation share. ...

/ Does an allowance paid by the employer to an employee for the purpose of acquiring equipment for teleworking is a taxable benefit for the employee? ... / Would CRA response be different if the amount paid by the employer is conditional on a proof of purchase being submitted by the employee? Position Adoptée: 1- Oui / Yes. 2- Ça dépend du contexte, question de fait / It depends, question of fact. ...

2 June 2020 Ministerial Correspondence 2020-0841911M4- Climate action incentive & carbon pricing revenues Unedited CRA Tags 122.8 Principal Issues: Ministerial correspondence requesting data and information on measures through which the Government is paying back carbon-pricing revenues to families and businesses. ... For information about the CAI and to find out if you are eligible, please see “Line 45110 – Climate action incentive” at canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45110-climate-action-incentive. ... For more information, please see the paragraph titled “Accelerated investment incentive property” in “T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return” at canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-chapter-3-page-3-t2-return. ...

5 December 2017 Roundtable, 2017-0734831C6- 2017 TEI – Question B5 Principal Issues: Update on Rulings Consultations Position: See response below Reasons: See response below TEI – CRA Liaison Meeting – December 5, 2017 Question B5. ...

1 April 1992 External T.I. 9108315- REER placements admissibles — RRSP Qualified nvestments Unedited CRA Tags 136(2), 146(1) placement admissible, 248(1) action, ITR 4900(6), ITR 4900(1)(b)   5-910831 24(1) G. Martineau   (613) 957-8953 À l'attention19(1) Le 1er avril 1992 Mesdames, Messieurs, Objet: Placements admissibles dans un régime enregistré d'épargne-retraite ("REER") La présente est en réponse à votre lettre du 19 mars 1991 ainsi qu'à vos lettres du 15 octobre 1991 et du 24 mars 1992 dans lesquelles vous demandez notre opinion concernant l'admissibilité des parts du capital social d'une corporation coopérative constituée en vertu d'une loi de la province de Québec pour un REER. ...

7 November 1995 Internal T.I. 9528117- CAPITAL GAINS ELECTION & TRUSTS Unedited CRA Tags 110.6(19) 104(24) 104(13) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Where a trust is "non-discretionary" and the residual beneficiaries are required to share equally in the capital & income of the trust, is a special provision required in the trust indenture to make the 110.6(19) deemed capital gain payable to the beneficiaries? ... A preferred beneficiary election will be deemed to be filed on time where it is a direct result of and filed with a "valid late-filed capital gains election" (see page 8, item 9. of Verifications & Collections directive # ARD-95-02). ...

10 November 1999 External T.I. 9921445- SAR/SEP IRAS & REG. 8308.2 PRESCRIBED AMOUNTS Unedited CRA Tags Reg 8308.2 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... For example, the money purchase limit for 1999 is $13,500, and if we say that the resident compensation for 1999 was Cdn $75,000, the prescribed amount will be the lesser of: $13,500 and 10 % of $75,000 = $7,500. ...

6 February 2008 External T.I. 2007-0248161E5 F- Retenues à la source / Congédiement Unedited CRA Tags 5(1) 56(1)a)ii) 56(1)a)iv); 60n); 153(1)c) 153(1.1); 248(1), définition de " allocation de retraite "; 103(4)règl; 46(2) Loi sur l'assurance-emploi; Principales Questions: Dans le cadre du règlement d'un dossier de congédiement, un employeur s'engage à verser à son ancien employé des dommages-intérêts aux fins de l'indemniser suite à la perte de son emploi. ...

Au cours de l'année 1999, XCO aurait fait un choix de verser un dividende en capital à ses actionnaires d'un montant d'environ XXXXXXXXXX $ en vertu du paragraphe 83(2). Au moment de ce choix, XCO aurait établi le montant de son "compte de dividende en capital" (ci-après "CDC") à environ XXXXXXXXXX $, soit un montant d'environ XXXXXXXXXX $ qui aurait été visé par l'alinéa a) de la définition de CDC édictée au paragraphe 89(1) et un montant d'environ XXXXXXXXXX $ qui aurait été visé par l'alinéa b) de cette définition. b) Après un examen du choix de verser un "dividende en capital" effectué par XCO en 2001 et ci-après mentionné, il aurait été déterminé que le CDC de XCO n'aurait jamais compris de montant visé par l'alinéa b) de la définition de CDC édictée au paragraphe 89(1). ... Le montant de ce choix aurait excédé le montant du CDC de XCO à ce moment d'environ XXXXXXXXXX $. ...

The Queen (1982 & 1981) Unedited CRA Tags n/a 19(1) E.E. Campbell   (613) 957-2067 September 26, 1989 19(1) Re:  Subaru Auto Canada Ltd. v. ...