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26 September 1989 Internal T.I. 89M09549 F- Pension Reform Reviewers Unedited CRA Tags n/a   September 26, 1989 PENSION REFORM REVIEWERS CURRENT AMENDMENTS   AND REGULATIONS   DIVISION Enclosed for your review is a copy of the September 18,1989 version of the explanatory notes for the proposed changes to the Income Tax Act as consequence of Pension Reform. ...      - A.B. Adler, Financial Industries Division- P. Cloutier, Registered Pension and Deferred Income Plans Division- C. ...

NOS COMMENTAIRES Avant de discuter des différents scénarios que vous nous avez soumis, nous aimerions apporter certaines clarifications concernant l'utilisation des termes " allocation " et " remboursement " dans un contexte de société de personnes. ... Remboursement versus allocation: Le Bulletin d'interprétation IT-522R, Frais afférents à un véhicule à moteur, frais de déplacement et frais de vendeurs engagés ou effectués par les employés prévoit certaines précisions concernant le sens à attribuer aux termes " allocation " et " remboursement ". ... Du point de vue de l'associé qui reçoit une telle allocation, elle constitue un prélèvement qui réduit le prix de base rajusté (ci-après le " PBR ") de sa participation dans la société de personnes en vertu du sous-alinéa 53(2)c)(v) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

26 November 1990 Internal T.I. 9031497 F- Depreciable and Non-depreciable Property Unedited CRA Tags 70(6.2), 110.6(3), 70(5), 70(6)   TO: FROM: Halifax District Office Head Office   Rulings Directorate   D.S. ... Subsection 70(6) reads as follows:      "any property... that is a property to which paragraphs (5)(a) and (c), or paragraphs (5)(b) and (d) as the case may be, would otherwise apply...".        Restructured, it is our view that this quote can be read as follows:      "any property... that is a property to which paragraphs (5)(a) and (c) apply, or a property to which paragraphs (5)(b) and (d)... apply". ...

(a)      Covered Call Options      The writing of covered call options is not subject to the rules governing qualified investments as it does not involve the acquisition of property or a right by the RRSP (refer to paragraph 4900(1)(e) of the Income Tax Regulations ("Regulations")).  Instead cash is received as a means of possibly increasing the proceeds from the sale of shares, bonds, etc.       ... (b)      Regular Call Options      The acquisition of a call option that is listed on a prescribed stock exchange in Canada, giving the RRSP the right to acquire shares or bonds that are qualified investments, will be a qualified investment for an RRSP under paragraph 4900(1)(e) of the Regulations. ...

15 February 1990 Internal T.I. 74679 F- Publication of Advance Tax Ruling No. 3-2179 Unedited CRA Tags n/a   February 15, 1990 Roy C. ... Ozols   957-2139 G.J. O'Reilley   File No. 7-4679 Subject: Publication of Advance Tax Ruling No. 3-2179 Further to your memorandum of January 29, 1990, we have reviewed your latest draft of the above proposed ATR. ... Secondly, the third sentence in the "Law and Analysis" paragraph on page 2 should be deleted and the following substituted for it:       "Since the casualty insurer is the owner and annuitant under the annuity contract, it will be taxed on the interest element of the annuity payments.  ...

2 August 1990 Internal T.I. 901017 F- Power-operated Lifts for Disabled Individuals Unedited CRA Tags 118.2(2), 5700(m)   August 2, 1990 Current Amendments and Business General Regulations Division Division B. ... Jones Acting Director 957-2104   901017 SUBJECT:  Power-operated Lifts for Disabled Individuals Subsection 118.2(2) of the Act and Paragraph 5700(m) of the Regulations              New paragraph 118.2(2)(l.2) of the Act permits the deduction as a medical expense for      "... reasonable expenses relating to modifications to a dwelling of the patient... to enable the patient to be mobile and functional within the dwelling". ... As a result, in such cases, the requirement in paragraph 5700(m) of the Regulations that a power-operated lift be      "designed exclusively for use by a disabled individual to allow him access to different levels of a building" has been nullified. ...

Our concerns are as follows: 1.     Paragraph 13      At paragraph 13(d) we suggest that you include the word "only" between "purposes" and "of".  ... We suggest the term "timber resource property" be used instead as this term is specifically contemplated by the legislation.        ... We recommend that the words " proportionately as to 50% or more" be substituted thereto.       ...

-à-d. les " Charges salariales ", les " Prélèvements sociaux " et les " Impôts ", sont déductibles dans le calcul du revenu ou font partie du calcul du crédit d'impôt étranger? ... Pour ce qui des " Charges salariales " et des " Prélèvements sociaux ", puisque M. ... Ainsi, les " Charges salariales " et les " Prélèvements sociaux ", dans la présente situation, doivent être considérés des " impôts sur le revenu ne provenant pas d'une entreprise " au sens du paragraphe 126(7) de la Loi, aux fins du calcul de la déduction pour impôt étranger au paragraphe 126(1) de la Loi. ...

5 October 1989 Internal T.I. 89M10079 F- Pension Adjustment Regulations Unedited CRA Tags n/a   October 5, 1989 Pension Reform Reviewers Current Amendments and   Regulations Division Enclosed for your review is a copy of the October 3, 1989 version of the explanatory notes for the proposed PA regulations. ...      - A.B. Adler, Financial Industries Division- P. Cloutier, Registered Pension and Deferred Income Plans Division- C. ...

XXXXXXXXXX XXXXXXXXXX Revenu additionnel au 31 mars (XXXXXXXXXX) 15 000 $ 50 000 $ Revenu d'entreprise supplémentaire XXXXXXXXX (par. 34.1(1)) 15 000 $ x 9/12 50 000 $ x 9/12 11 250 $ 37 500 $ Déduction prévue au par. 34.1(3) (Montant inclus en vertu du par. 34.1(1) pour l'année d'imposition précédente) (11 250 $) Revenu déclaré en moins 26 250 $ 76 250 $ Vous soulignez que la non-déclaration par le particulier de XXXXXXXXXX au montant de 65 000 $ pour les années d'imposition XXXXXXXXXX et XXXXXXXXXX (15 000 $ + 50 000 $) générerait un " revenu déclaré en moins " de 102 500 $ au total (26 250 $ + 76 250 $). ... Le " revenu déclaré en moins " d'une personne est défini au paragraphe 163(2.1) et s'entend notamment du montant établi à l'alinéa 163(2.1)a). ... En terminant, nous sommes d'avis qu'un montant net de 76 250 $ (50 000 $ + 37 500 $- 11 250 $) serait visé au sous-alinéa 163(2)a)(i) puisqu'il serait raisonnable d'attribuer la totalité de ce montant net au faux énoncé ou à l'omission du particulier. ...