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27 November 1990 Internal T.I. 901777 F- Prescribed Benefits in respect of Tax Shelters Unedited CRA Tags 231(6), 237.1(1), 96(2.2)(d)   November 27, 1990 E.H. ...

12 September 1989 Internal T.I. 73669 F- Investment Tax Credit for Fishing Vessels Unedited CRA Tags 127(9) qualified property, 127(9) specified percentage, 255   September 12, 1989 B. ...

July 21, 2021 Collections and Verification Branch HEADQUARTERS Business Compliance Directorate Income Tax Rulings Policy & Legislative Research Section Directorate S. ...

  —  "obligation" signifie une obligation, un effet, un billet, un mortgage, une hypothèque ou un acte de vente;" Le Manuel des corporations du Québec stipule qu'il n'existe aucune définition juridique de l'expression "obligation" et que généralement, cette expression est utilisée lorsque l'obligation de la compagnie est garantie par une hypothèque ou une sûreté grèvant la totalité ou une partie des biens de la compagnie.  ...

En effet, la souscription d'actions du trésor de SÉ 1 par Canco constitue un transfert de biens aux fins de l'application du paragraphe 17(2) L.I.R. et n'est pas un « prêt ou transfert de biens exclu» au sens du paragraphe 17(15) L.I.R. puisque, entre autres, au moment du transfert, Canco est liée à SÉ 1. ...

October 10, 2006 Jane Stalker HEADQUARTERS Coordinator, Natural Resources Income Tax Rulings Industry Specialist Services Directorate Technical Applications & Valuation Division Marc Edelson, LL.B. 112 Kent St., Room 1330 (613) 957-2123 Ottawa, Ontario K1A 0L5 2006-016905 Successor Pool Issues We are writing in reply to your memorandum of January 30, 2006, as subsequently amended on October 2, 2006, wherein you requested our views regarding various successor pool issues. ... More particularly, as an example subsection 66.7(5) reads: 66.7(5) "... where... a corporation (... ...

Monique Poirier International & Large Business Audit Section Montreal Tax Services Office 2008-028011 305 Rene-Levesque Boulevard West, 10th Floor S.E. ... For Director International & Trusts Division Income Tax Rulings Directorate ENDNOTES 1 Hope R. ...

In other words, the positions described in paragraphs 4 & 6 of IT-160R3 were intended to deal with friends and relatives. ... In this regard, you have stated "... the main activity of the heli-skiing is not for genuine business purposes, (i.e. personal) and although there may be some business purpose to the trip... ...

July 17, 2012 Policy & Legislative Research T. Posadovsky Trust Accounts Programs Division Taxpayer Services & Debt Management Branch 25 McArthur Road, Room 968 Place Vanier, Tower C Ottawa ON K1A 0L5 2011-042192 Attn: Joshua Drake Senior Programs Officer XXXXXXXXXX Special work site and remote work location We are writing in respect of the above-noted taxpayer (the “Employer”) and its advance income tax ruling request concerning the application of subsection 6(6) of the Income Tax Act (the “Act”). ...

May 2, 2013 Audit Division- Estates and Trusts Headquarters VITSO – 1415 Vancouver Street, Income Tax Rulings Victoria, BC V8V 3W4 Directorate V. ... " With respect to expenses incurred related to the disposition of a capital property, please refer to our comments in the recent CRA document – 2012-045790. ...