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Par conséquent, nous sommes d’avis que 3/4 du montant payé de XXXXXXXXXX $ est déductible en vertu du sous-alinéa 20(1)f)(ii) de la Loi. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2- ...

The use of “does not..fix the character...immutably” and “not forever fixed “ in these quotes suggests that the property may retain its character immediately following a winding-up (or any other rollover between related corporations) but the nature of that property may change subsequently. 2. ...

During 1993, the Department met with many interested parties concerning the taxation of Indians and with input from the Indian community has developed " INDIAN ACT EXEMPTION DETAILED GUIDELINES". ...

., 3 DTC 1030, the Exchequer Court of Canada said that "...if we take the word "adoption" in its popular sense it means the act by which a person adopts as his own the child of another or, in other terms, the acceptance by a person of a child of other parents to be the same as his own child ". ...

The taxpayer should only apply to Energy, Mines and Resources Canada for class 34 certification of those assets described in subparagraph (e)(ii) of class 34 that are not required by subsection 1102(9) of the Regulations to be included in class 41. 2.Where the development is associated with a mine the provisions of subsections 1102(8) & (9) of the Regulations may apply. ...

Yee's memorandum includes at the top of page 3 the following excerpt from subsection 152(4.3): "but only for the purpose of... allowing the deduction of, an amount in computing a balance of the taxpayer for the other year" and the following interpretation related thereto: "- "amount" in my opinion is the actual 1987 allowable capital loss- "balance" is 1987 taxable income as defined in subsection 152(4.4). ...

March 22, 1994 Head Office- Appeals Branch Head Office Appeals & Referrals Division Rulings Directorate Jim Nordin, Section Chief Jim Wilson 957-8953 Attention: John Kingston 940204 Centre of Vital Interests- XXXXXXXXXX Employees This is in reply to your memorandum of January 17, 1994, in which you requested our comments concerning submissions from XXXXXXXXXX (the "representative") regarding the application of Article 4 of the Canada-U.S. ...

Cet emprunt est garanti par les actifs de la corporation. 2.Le contrat d'emprunt prévoit que la compagnie doit maintenir certains ratios financiers et que l'institution financière peut rappeler le prêt si la compagnie manque à cet engagement. 3.L'emprunt a été utilisé par la compagnie en vue de tirer un revenu d'une entreprise ou d'un bien. 4.Au cours de son exercice financier 1992, la compagnie n'a pas maintenu les ratios financiers prévus dans le contrat d'emprunt. 5.Afin d'éviter le rappel de l'emprunt et par conséquent, de préserver ses actifs, la compagnie a été obligée de verser une pénalité de XXXXXXXXXX $ à l'institution financière. ...

Principal Issues: taxation of the withdrawal of RRSP funds by a trustee for an insolvant person Position TAKEN: withdrawal of RRSP funds is included in the insolvant person's income for the year Reasons FOR POSITION TAKEN: an insolvant person is not a bankrupt person so 128 doesn't apply & if the RRSP vests with the trustee, 146(2)(c) will require the insolvant person to include the RRSP funds in income because of the divesting to the trustee May 16, 1994 HEAD OFFICE WINNIPEG DISTRICT OFFICE Rulings Directorate A. ...