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Principal Issues: whether the taxpayer was entitled to a deduction under para 8(1)(c), & more particularly whether the religious organization which appointed him was a religious denomination Position TAKEN:no Reasons FOR POSITION TAKEN: question of fact: the religious organization in question is more XXXXXXXXXX than a religious denomination July 28, 1995 XXXXXXXXXX Tax Services Income Tax Rulings and Office Audit Interpretations Directorate A. ...

Files 920244, 920894, and 921589 contain position which will be superceded by the position contained in this memo and an opinion being issued in file # 950769 At issue is whether or not someone loses their right to designate a property as their principal residence if a property was deemed to have been their principal residence as a result of 40(4). ...

Our understanding of the facts are as follows: XXXXXXXXXX Pursuant to clause (b)(iii)(C) of class 24 of the Regulations a necessary factor that must be fulfilled by the taxpayer so that the asset qualifies for inclusion in the class, is that the taxpayer must have "... carried out operations at the site in Canada at which operations have been carried on by him from a time that is before 1974,... ...

It is our view that this intention is evidenced in the paragraph by the reference ".., except to the extent that it is deemed by section 84 to be a dividend. ...

En effet, les loyers étant payables le premier jour du mois, le fonds de roulement est supérieur le lendemain d'un montant d'environ XXXXXXXXXX $. ...

Attached is a summary of the examples and our comments on the application to them of the Retirement Compensation Arrangement ("RCA") rules and draft section 8308.2 of the Income Tax Regulations (the " Regulations"). ...

Agri-Land Sales & Leasing 900-1801 Hamilton Street Regina, Saskatchewan 952767 S4P 4L5 A.M. ...

Brake Enquiries & Adjustments (613) 957-8953 950922 Tuition Fees and Education Deduction-Indians This is in reply to your memorandum of April 6, 1995 regarding the entitlement of native students to tuition fee and education deduction credits when the students are in receipt of non-taxable living allowances and their tuition fees are paid by someone other than themselves. ...

While not restricted to a Christmas party, it could provide an exception for costs relating to another function that is "... generally available to all individuals employed by the person at a particular place of business of the person... ...

Raisons POUR POSITION ADOPTÉE: 1- notes techniques du ministère des Finances (Bill c-59) sur les modifications apportées au paragraphe 127(11.2) de la Loi 2- principe d'interprétation, version anglaise et dossier CCM # 9504518 3- logique de la règle transitoire Le 11 janvier 1996 BUREAU DES SERVICES FISCAUX ADMINISTRATION CENTRALE DE RIMOUSKI Direction des décisions et de l'interprétation A l'attention de M. ...