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Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch?? ...

SITUATION 1.Le XXXXXXXXXX, le jugement de divorce de la Cour supérieure entre un contribuable, ci-après "Madame", et son ex-conjoint, ci-après "Monsieur", mentionne que Monsieur devra payer une pension alimentaire à Madame pour un montant de XXXXXXXXXX $ par semaine. 2.Au début de XXXXXXXXXX, Monsieur demande l'annulation de ces paiements en raison de modifications dans sa situation financière. 3.Le XXXXXXXXXX, la Cour supérieure accepte cette requête et annule l'obligation de payer une pension alimentaire rétroactivement au XXXXXXXXXX. 4.Madame s'oppose à ce jugement à la Cour d'Appel. 5.Le XXXXXXXXXX, la Cour d'Appel accueille l'appel de Madame et procède à rendre le jugement qui aurait dû être rendu en Cour supérieure. ...

Draft subsection 13(21.2) will not apply. 3.Repair of damaged buildings•Assistance will be included in or equipmentincome under paragraph 12(1)(f) and expenses to repair will be deductible. 4.Clean-up costs (assuming such•Assistance will be included in income and costs will costs are current in nature be deductible. and do not fall under 2 or 3 above) 5.Spoiled (destroyed) inventory •Income inclusion for assistance and deduction for destroyed inventory. 6.Ongoing fixed expenses while • Assistance will be included in income and costs will operations had ceased (rent, be deductible. ...

Oulton Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Reasons FOR POSITION TAKEN: It is a question of fact (¶ 5 of IT-515R2), and the term "enrolled...as a full-time student" is not defined in the Act. ...

Le montant des paiements déterminé par ailleurs ne doit pas dépasser, selon l'alinéa 40(5)b) des RAIR, le moindre de: i) le paiement diminué de tout montant qui est soustrait conformément au paragraphe (3), soit le montant déductible d'après l'alinéa 60(j) de la Loi ou ii) 1 500 $ multiplié par le nombre d'années de participation de l'employé au régime pour lequel l'employeur a contribué moins toute distribution du revenu, après 1965, exclue par un choix antérieur. ...

Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

" In addition to the above test, the expenses must meet the additional test imposed by the preamble to subsection 20(1) of the Act which is, "... there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto... ...

Principal Issues: whether tin and uranium are similar properties for 111(5) Position: yes Reasons: meaning of "similar", past interpretations by Rulings March 24, 1997 TORONTO TAX SERVICES OFFICE Resource Industries Section Verification & Enforcement Division Denise Dalphy (613) 957-9231 Attention: Gino Cappella 970594 XXXXXXXXXX and subsection 111(5) of the Income Tax Act (the "Act") This is in reply to your memorandum of February 27, 1997, concerning the above-referenced taxpayer and the utilization of losses pursuant to subsection 111(5) of the Act. ...

Chouinard A/Section Chief Business, Property & Employment Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...