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26 June 1990 Internal T.I. 79011377 F- Section 33- Subject List Unedited CRA Tags 12(1)(o), 13(21) timber resource property, 18(1), 20(1), 20(15), 35, 59, 59.1, 65, 66, 66.1, 66.2, 66.3, 66.4, 66.5, 66.6, 66.7, 66.8, 69, 80.2, 127, 196, 208, 209 248(1) mineral resource, 248(1) oil or gas well   June 26, 1990 Control Unit Resource Industries Section   Frank Gillman   957-9768 Attention: Caroline Desmarais-Lacroix   File No. 7-901137 SUBJECT:  Section 33- Subject List We are writing in response to your memo of June 8, 1990 requesting that we provide you with a list of the main subjects the Resource Industries Section handle in addition to a list of the sections of the Act to which these subjects relate. ... Chief Resource Industries SectionBilingual Services and ResourceIndustries Division Rulings Directorate WORK SECTION 33 I  MINING AND OIL & GAS Alberta Royalty Tax Credit Canadian Exploration and Development Expenses 66(15)(b) Canadian Exploration Incentive Program (CEIP) Canadian Resource Property 66(15)(c) Canadian Exploration and   Development Overhead Expense (CEDOE) Canadian Exploration Expense (CEE) 66.1(6) Canadian Development Expense (CDE) 66.2(5)Canadian Oil and Gas Property Expense (COGPE) 66.4(5)Carved-out Income    66(14.6) & 209Crown Royalties  12(1)(o), 18(1)(m), 69(6)Cumulative Offset Account      66.5Earned Depletion Base      65Exploration and Development Shares      66.3Farm-out              66(12.1)Flow-Through Shares        66(15)(d.1) 66(12.6) to     (12.75)Foreign Exploration and Development  Expense     66(15)(e), 66(4)Foreign Resource Property       66(15)(f)Frontier Exploration AllowanceGas or Oil Well EquipmentGrubstakers        35(1)Industrial Mineral MinesJoint Exploration Corporation (JEC)      66(15)(g), 66(10)  to (10.4)Mineral Resource        248(1)MineralsMining Exploration Depletion Deduction (MEDA)Mining Taxes           20(1)(v)Oil or Gas well            248(1)Overburden RemovalPipelinesPrescribed SharesPrime Metal StagePrincipal Business Corporation (PBC)      66(15)(h)Production RoyaltiesProspectors             35(1)Reclamation CostsResource Allowance        20(1)(v.l)Resource RoyaltiesSuccessor Corporations        66.7Supplementary Depletion Allowance II  F0RESTRY Farm Woodlots Forestry Logging Logging Tax Deduction 127(1) & (2) Logs Lumber Pulp & Paper Saw MillsTimberTimber LimitTimber Resource Property 13(21)(d.1)Tree FarmsWoodlots WORK SECTION 33 MINING, OIL & GAS AND FORESTRY   ITA   12(1)(o)- royalties, etc. to be included in income 13(21)(d.1)- timber resource property18(1)(1.1)- Petroleum and Gas Revenue Tax Act payments18(1)(m)- royalties, etc.20(1)(v)- mining taxes20(1)(v.1)- resource allowance20(1)(kk)- exploration and development grants20(1)(11)- amount deemed to be tax payable20(1(mm)- injection substances20(15)- regulations35- prospectors and grubstakers59- consideration for foreign resource property, inter alia59.1- involuntary disposition of resource property65- allowance for oil or gas well, mine or timber limit66- exploration and development expenses of PBC, inter alia66.1- CEE66.2- CDE66.3- exploration and development shares66.4- COGPE66.5- cumulative offset account66.6- application of 66.7(1), (2), etc.66.7- successor rules66.8- resource expenses of a limited partner69(6) to 69(13)- phantom income80.2- reimbursement of crown charges127(1) & (2)- logging tax deduction196- tax on deduction under section 66.5208- tax on crown charges paid by a tax exempt person209- tax on carved-out income ...

Rémi St-Louis     Michel Lambert                    Revue de la vérification (613) 957-8953                    Section 148                                             7-910781 Subject:       24(1) La présente fait suite à vos notes de service du 21 mars et du 7 mai 1991.  ... "           Le paragraphe 7 ajoute:      "Dans le cas des inventaires de marchandises achetées pour la revente (...), l'expression "prix coûtant" [cost] signifie le prix de revient.  ... Notre opinion 3.17      L'article 1472 du Code civil du Bas-Canada (ci-après le Code civil) définit la vente comme suit:      "La vente est un contrat par lequel une personne donne une chose à une autre, moyennant un prix en argent que la dernière s'oblige à payer.       ...

Cost of Meal                          $10.00GST applicable                     .70Total Meal Cost                     $10.70Less:GST input tax credit (.70 x 80%)           .56                               $10.14Amount not deductible as an expense pursuant to restrictions of Subsection 67.1(1)of the Act (20% x 10.14)                $2.03Allowable net expense for income tax purposes                          $8.11 We trust our comments are of assistance Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch ...

Our comments are applicable to the investment acquired before the 1990 taxation year. 1.         ... This figure is arrived at as follows:           Cost at date of purchase      $49,535          Adjustment to ACB for interest                required by subsection 12(4)                 to be included in income                (subsection  52(1))                    232          Adjusted cost base (ACB)      $49,767      If the proceeds of disposition were $49,700, the following would result: (i)       Interest income (subsection 12(4))      $   232 (ii)      Capital Loss Cost      $49,595 Adjustment subsection 52(1)             232 ACB        49,767 Proceeds of disposition        49,700 Capital loss      $      67 5.      ... Assume the following: Issue date January 1, 1988 Cost $ 5,644 Principal amount at maturity $10,000 Maturity date December 31, 1993 Date of disposal December 31, 1991 Proceeds of disposition $7,000      The above example will result in (i)       Interest income (subsection 12(4))      $2,619 (ii)      Capital loss Cost      $5,644 Adjustment subsection 52(1)        2,619 ACB        8,263Proceeds of disposition       7,000 Capital loss      $1,263 Please contact Clayton Robb at 957-2744 if you have questions concerning the foregoing comments. ...

29 November 1989 Internal T.I. 58807 F- Interest on Land Acquisition Unedited CRA Tags 18(2)                                                   5-8807 QUESTION 17 INTEREST EXPENSE- LAND DEVELOPMENT A developer who acquired vacant land which was funded by a mortgage secured by the land subsequently incurs a bank loan to fund internal servicing of the land. ...

21 August 1991 Internal T.I. 9027867 F- Active Business Income Unedited CRA Tags 95(2)(a)(i), 129(4.2), 129(4.1)(b), 7-902786 Subject: 24(1) This in reply to your memoranda dated   24(1) regarding      24(1) Facts A brief summary of relevant facts, as we understand them, is as follows: 1.      2.      3.     24(1) 4.      5.     24(1) 6.      7.      8.             9.      Issues             24(1) 1.      2 Commentary and Recommendations 21(1)(b)  Assuming the assistance of excess funds can be established the remainder of our commentary concerns issue #2. ... Specifically a distinction was made between FAPI and non-FAPI income as follows: Source of Income                                                           FAPIActive business                                                                       NoNon-active business which is incidental to an active business                           NoProperty which is incidental to an active business                                     NoNon-active business which is not incidental to an active business                      YesProperty which is not incidental to an active business                                Yes                    (23) This approach is supported by the following reasoning by the court in Ensite (referred to above):      "the rebuttable presumption that corporate income is income from a business (see: Canadian Marconi Co v.R., released concurrently herewith) is of no application here as it would tend to collapse the distinction between active business income and other sources of income which Parliament clearly intended to preserve in its amendment of s 129(4) of the Act. ...

Catherines District Office      R.B. DayJ. Sherman      (613) 957-2136 Acting Assistant Director- Client Services 930274 XXXXXXXXXX-     Subsections 60.1(3) and 56.1(3) We are writing in reply to your memorandum of January 27, 1993, wherein you requested our opinion as to whether or not a Court Order would supersede Minutes of Settlement with respect to the payment of support to a spouse. ... OUR COMMENTS 7.      XXXXXXXXXX •     With respect to the Agreement as discussed in paragraph 4 above, we noted that the parties thereto, for purposes of the court order, agreed to exclude paragraph 6 along with other specific paragraphs. ... Fuoco Section Chief Personal and General SectionBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

Le XXXXXXXXXX (ci-après " le contribuable ") a acquis au coût de XXXXXXXXXX $ XXXXXXXXXX terrains avec toutes les bâtisses y érigées et notamment celles portant les numéros civiques XXXXXXXXXX (ci-après l'immeuble "). ... Cette vente a été faite pour le prix de XXXXXXXXXX $. L'acquéreur a versé XXXXXXXXXX $ comptant au vendeur et a assumé la dette du contribuable qui était alors de XXXXXXXXXX $. ... Nous sommes d'opinion que la créance de XXXXXXXXXX $ a été disposée et que la somme de XXXXXXXXXX $ constitue le produit de disposition de la créance et qu'en conséquence, le contribuable a subi en XXXXXXXXXX une perte en capital de XXXXXXXXXX $ soit la différence entre XXXXXXXXXX $ et XXXXXXXXXX $. ...

Cette même journée, Société D effectue un paiement de XXXXXXXXXX $ (footnote 1) (ci-après « le Paiement ») à Société G. ... Elle a indiqué que l’élément « contingency », que l’on pourrait traduire comme étant une éventualité ou une incertitude était l’élément central de la définition du terme « redevance ». 20. ... La version française de l’alinéa 20(1)m)(iii) emploie le terme de « biens meubles » pour traduire le terme « chattels » de la version anglaise…. [55] L’entreprise Ellis Vision a le droit de déduire une somme au titre d’une provision conformément à l’alinéa 20(1)m). ...

Class 10(Single Business)         Single         Allocation          Class 10 Resource Non-resource Year 1 - additions  200 100 100            - CCA       (30) (15) (15)   170       85  85 Year 2 - CCA   (52) (26) (26)   118    59  59 Year 3 - proceeds                             (79) (20) (59)   39                     39  NIL            - CCA  (12) (12)                  - U.C.C. ... Class 10(Single Business)         Single          Allocation          Class 10 Resource Non-resource Year 1- additions 200 100 100           - CCA (30) (15) (15)   170 85  85 Year 2 - CCA (52) (26) (26)   118 59 59 Year 3 - proceeds (79)      (79)   39 59 (20)            - CCA (Note 1) (12) (12)        27 47 (20) Year 4 - proceeds (79) (79)                 - Recapture (Note 2) (52) (32) (20) NOTES: 1.      ... Class 10(Separate Businesses)       Resource Business  Non-resource Business Year  1 - additions 100 100             - CCA (15) (15)   85  85 Year  2 - CCA     (26) (26)   59      59 Year  3 - proceeds                                      (79)             - recapture                                    (20)             - CCA                (18)     41   Year  4 - proceeds (79)               - recapture (38)   Effect on resource profits computation       Single Business Separate Business  Year 1 - CCA 15    15 Year 2 - CCA  26 26 Year 3 - CCA    12 18 Year 4 - Recapture           (32) (38)   21  21 Conclusion: Irrespective of whether a single or separate businesses exist, the overall effect on the resource profits calculation is the same.  ...