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20 January 1989 Income Tax Severed Letter 7-3079 F-   JAN 20 1989 À BUREAU DE DISTRICT DE MONTRÉAL Rémi St-Louis Revue de la vérification DE BUREAU PRINCIPAL Section des services bilingues- spécialités G. ... "(...) si (...) la structure de l'entreprise du bénéficiaire est telle qu'elle absorbe le choc comme un incident normal auquel il faut s'attendre, et s'il semble que l'indemnité reçue n'est rien de plus qu'un remplacement des bénéfices ultérieurs abandonnés, l'indemnité reçue doit, dans la pratique, être traitée comme un revenu. ... Conséquemment nous n'ayons pas assez d'élément d'analyse pour vous confirer que le montant de XXXX $ reçu par XXXX constitue un revenu d'enterprise. 21. ...

The Queen (1982 & 1981) E.E. Campbell 19(1) 613-957-2067 September 26, 1989 19(1) Re: Subaru Auto Canada Ltd. v. ...

29 July 1988 Income Tax Severed Letter 5-6084- [] Unedited CRA Tags Reg. 6208 Dear Sirs: This is in reply to your May 25, 1988 letter concerning paragraph (c) of proposed section 6208 of the Income Tax Regulations. ...

9 December 1983 Income Tax Severed Letter 5-5521- [] Unedited CRA Tags 95(2)(i) XXX This is in reply to your letter of September 23, 1963 with respect to the application of paragraph 95(2)(i) of the Income Tax Act (the Act). ...

7 March 1991 Income Tax Severed Letter- Reciprocal tax treaties — meaning of “periodic payment” Unedited CRA Tags none Subject: Reciprocal Tax Treaties Meaning of "Periodic Payment" This relates to our memorandum dated November 16, 1989 (copy attached), to which we received your interim reply dated February 14, 1991, and is further to the meeting of February 28 attended by the following: B. ...

7 February 1991 Income Tax Severed Letter- Research expenses — “...Current Nature” Unedited CRA Tags 37(2), 37(2)(c)(i) Subsection 37(2) and Subparagraph 37(7)(c)(i) of the Income Tax Act This is in response to the memorandum of February 4, 1991, prepared by F. ...

7 November 1991 Income Tax Severed Letter- Inventory write-down — single venture Unedited CRA Tags none QUESTION 49- INVENTORY WRITE-DOWN- SINGLE VENTURE QUESTION In light of the recent decision in Weatherhead v. ...

24 March 1980 Income Tax Severed Letter 5-1296- [] XXXX P.K. Tang 613-593-6201 March 24, 1980 Dear Sirs: Re: Section 125.1(3)(b) Manufacturing or Processing Deduction This is in reply to your letter of March 6, 1980 and our subsequent telephone conversation concerning the above-noted matter. ...

11 December 1991 Income Tax Severed Letter 9123365- Person Related to the Employer — Two Partnerships 24(1) 5-912336 D.S. Delorey (613) 957-8953 Attention: 19(1) December 11, 1991 Dear Sirs: Re: Related Person — Partnership This is in reply to your letter of August 20, 1991 concerning the reference in subparagraph 60(j.1)(ii) of the Income Tax Act (the "Act") to the term "or a person related to the employer". ...

10 April 1992 Income Tax Severed Letter 9208575- Forgiveness of debt — daylight loan Unedited CRA Tags 80(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... This paragraph goes on to state that this rule will also apply where these results are achieved through a series of transactions and gives the following example: "... where a corporation borrows money from a bank or lender on a daylight loan basis to pay the amount of a debt to its creditor and the creditor then uses the funds to buy shares in the corporation which in turn repays the daylight loan, section 80 will be applicable if the principal amount of the debt extinguished exceeds the fair market value of the shares acquired by the creditor. ...