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18 September 1995 External T.I. 9507235- LOAN OF MONEY-17(1) & GUARANTEE V. ... II.Legislation & jurisprudence (SEE A.C.Simmonds 89 DTC 707) 950723 XXXXXXXXXX G. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

Question 4 – “Common share” What is a “common share” and what is not? ... Question 6 – “Publicly traded company” What is a “publicly traded company”? ... Question 7 – “Subsidiary” What constitutes a “subsidiary”? a. Is the standard based on voting control? ...

Gibbons Le 6 septembre, 2011 Monsieur Objet: Application du paragraphe 13(7.1) de la Loi de l'impôt sur le revenu (la " Loi "). ... Plus particulièrement, vos questions concernent les conclusions que nous avons émises dans le document portant le numéro 2009-0350241E5 (" notre Opinion ") qui traitait de la question de savoir quand un contribuable " est en droit de recevoir " le montant du crédit d'impôt pour investissement relatif au matériel de fabrication et de transformation du Québec (ci après " le Crédit ") aux fins du paragraphe 13(7.1) de la Loi. Ce crédit est prévu à l'article 1029.8.36.166.43 de la Loi sur les impôts du Québec (ci-après " LI "). ...

23 January 2023 External T.I. 2020-0842761E5- METC – Amounts paid for attendant care Unedited CRA Tags ITA: Subsection 118.2(2); 118.3(1); Paragraphs 118.2(2)(b), (b.1), (b.2), (c), (d), and (e); and 118.3(1)(c). ... Underhill January 23, 2023 Dear XXXXXXXXXX: Re: Medical Expense Tax Credit – remuneration paid for attendant care We are writing in response to your correspondence asking if an individual who resides in a retirement home may claim amounts paid as remuneration for attendant care (full or part-time), under various scenarios, as an eligible medical expense for the purposes of the medical expense tax credit (METC). ... In your submission, you referred to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return on the Canada Revenue Agency’s (CRA) website and Guide RC4065, Medical Expenses. ...

Income Inclusion – Overview Pursuant to the Act, a taxpayer, who is resident of Canada, is subject to income tax on all items of revenue received from all sources inside or outside of Canada. ... CCA – Overview A taxpayer may claim CCA only on property described in Schedule II of the Regulations that was acquired for the purpose of earning income. ... Specified Energy Property Rules – Overview The specified energy property rules contained in subsections 1100(24) to (29) of the Regulations limit the amount of CCA that may be claimed on property that is “specified energy property.” ...

12 July 2013 External T.I. 2011-0415911E5- FA held through partnership-– 95(2)(m) & 95(2)(y) CRA Tags 95(2)(m) 95(2)(y) Principal Issues: For the purposes of applying paragraph 95(2)(a) in determining whether a taxable Canadian corporation that is a member of a partnership has FAPI, does paragraph 95(2)(y) apply to prevent the partnership from having a qualifying interest in a foreign affiliate the shares of which are owned through the partnership? ... XXXXXXXXXX 2011-041591 Yannick Roulier July 12, 2013 Dear XXXXXXXXXX: Re: Foreign affiliate held through a partnership –- paragraphs 95(2)(m) & 95(2)(y) This is further to a letter from XXXXXXXXXX dated July 26, 2011, requesting our comments regarding the application of paragraphs 95(2)(m) and (y) of the Income Tax Act in a situation where a foreign affiliate is held through a partnership. ...

9 January 2019 External T.I. 2018-0753891E5- METC – list of fertility related procedures Unedited CRA Tags ITA: 118.2, 118.2(2)(a), (n), and (o), and 118.2(2.2)) Principal Issues: Whether there is a list of fertility-related procedures that are considered to be eligible medical expenses for the purposes of the METC. ... Drugs – Paragraph 118.2(2)(n) Paragraph 118.2(2)(n) of the Act allows as an eligible medical expense amounts paid for drugs, medicaments or other preparations or substances if certain conditions are met. ... More information regarding subsection 118.2(2.2) is contained on CRA webpage Medical Expenses Tax credit (METC) – Reproductive Technologies. ...

XXXXXXXXXX 2014-054933 Cynthia Lynch, LL.B, M.Fisc Le 10 février 2015 Madame XXXXXXXXXX, Objet: Bornes de recharge pour véhicules électriques – catégorie d'amortissement La présente est en réponse à votre courriel du 3 octobre 2014 dans lequel vous nous demandez dans quelle catégorie d'amortissement un contribuable devrait inclure des bornes de recharge pour véhicules électriques (« VÉ »). ... Dans le cadre du programme gouvernemental « Québec roule à la puissance verte », l'employeur a reçu une subvention d'environ XXXXXXXXXX $. ... La catégorie 43.1 a été établie en 1994 et prévoit un taux de déduction pour amortissement (« DPA ») accéléré de 30 % selon la méthode de l'amortissement dégressif pour les biens acquis après le 21 février 1994. ...

20 October 1989 External T.I. 80320 F- D & B Oilfield Contracting Ltd.- Adverse Decision Unedited CRA Tags n/a   October 20, 1989 E. ... Parnanzone   957-9232 Attn:  R.J. Angus   File No. 8-0320 RE:  D & B OILFIELD CONTRACTING LTD. ...

17 January 2007 External T.I. 2005-0152601E5 F- Politique d'application RS & DE 1996-02 Unedited CRA Tags 37(1) 37(2) 127 REG 2900 Principales Questions: Quelle est la pertinence de la politique d'application 1996-02 de l'Agence du revenu du Canada en matière de RS & DE à la lumière des arrêts Canada c. ... Lorsque le projet est mené à l'extérieur du Canada, le contribuable n'a pas effectué de la RS & DE au Canada. ... Dans ce cas, le fait que les activités exécutées à l'extérieur du Canada soient ou non de la RS & DE n'a pas d'importance. ...