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Szeszycki    (613)  957-8953 Deductibility of a Lump Sum Payment This is in reply to your memorandum of July 26, 1993 and further to our telephone conversations (Szeszycki/White) of October 15 and November 1, 1993, in which you requested our opinion on the deductibility of a lump sum maintenance payment made by XXXXXXXXXX to his former spouse pursuant to an amended court order. ...

Raisons POUR POSITION ADOPTÉE: Méthode non acceptée en vertu de 181(3) Table ronde CGA juin 1995 Question 17 Groupe est une société canadienne imposable qui a acquis dans le passé, les actions d'une société (ci-après "Filiale") pour environ 1 300 000 $. ...

Cloutier 7-951496 Capital Tax- Resource Profits Calculation We are writing in response to your June 2, 1995 request for our opinion on whether producers in the Oil & Gas and Mining Industries should be required to allocate provincial capital tax between resource and non-resource activities and deduct the capital tax attributed to resource activity in determining resource profits as defined in Regulation 1204. ...

Subsection 103(1) of the Act applies where the principal reason for the agreement to share profits in a certain manner ".... may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under this Act, the share of each member of the partnership in the income or loss, as the case may be,........is the amount that is reasonable having regard to all the circumstances..... ...

Depuis 1987, la municipalité prélève une taxe d'amélioration de quartier de 2 200 $ par année pour les égouts, l'aqueduc, le pavage et l'éclairage. ...

Principal Issues: The basis for determining whether alimony & maintenance income is exempt. ...

May 11, 1995 Appeals & Referrals Division HEADQUARTERS Don Beamish Roberta Albert Section Chief (613) 957-2100 Attention: Alex Lowe 951284 XXXXXXXXXX Interest Income Received by a Status Indian We are replying to your memo of May 4, 1995 concerning a request for an opinion relating to the above-noted status Indian which you received from Toronto Designated Appeals. ...

Raisons POUR POSITION ADOPTÉE: La position du Ministère dans le dossier # 7-932735. ...

Reasons FOR POSITION TAKEN: The Coopers & Lybrand case changed the way the courts applied the M&P tax credit by determining the real source of income i.e. the sale of goods or the service provided. ...

January 9, 1996 Ottawa Taxation Centre HEADQUARTERS Enquiries & Adjustments M. ...