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The tax credits under the program are the following, subject to a $100 deductible: "Cattle- $25.00 per steer, heifer, virgin bull Swine- $ 3.00 per hog Lambs- $ 2.00 per lamb" 2. ...

MNR (61 DTC 251 TAB) Real Estate Salesman Valani (79 DTC 1206 TRB) Real Estate Salesman Goldhar (1985 CTC 2187 TCC) Real Estate Salesman There are cases that were decided in favour of the Department: Harry Edward English (56 DTC 267 TAB) Professor George Hill (63 DTC 1, TAB) President of Private Company Morton Adelson (1984 CTC 2693 TCC)* Lawyer John Charles Douglas (1985 CTC 2383 TCC) Ingram & Bell Ltd. ... Bowman (1985 CTC 2380 TCC) Salesman and Branch Manager of Pitney Bowes Lebera (81 DTC 276 TRB) Freelance Draftsman Robin (81 DTC 340 TRB) Doctor * Cases currently under appeal. ...

Le coût s'élève à 160 $ par mois et vous nous indiquez que ces frais ne sont pas couverts par un régime privé ou public d'assurance-maladie et/ou hospitalisation. ... Il se lit comme suit: 118.2(2) Pour l'application du paragraphe (1), les frais médicaux d'un particulier sont les frais payés: […] (1) au nom du particulier qui doit subir une transplantation de la moelle épinière ou d'un organe, (i) pour les frais raisonnables, excluant les frais visés au sous- alinéa (ii) mais incluant les frais judiciaires et les primes d'assurance, engagés dans la recherche d'un donneur compatible et dans les préparatifs de la transplantation, (ii) pour les frais raisonnables de déplacement, de pension et de logement, à l'exclusion des frais visés aux alinéas g) et h), du donneur (et d'une autre personne qui l'accompagne) et du particulier (et d'une autre personne qui l'accompagne) engagés relativement à la transplantation; (les soulignés sont de nous) Cependant, nous ne connaissons pas tous les faits nécessaires pour nous assurer si cet alinéa peut s'appliquer à votre cas. ...

Accordingly, the comments in IT-233 * may apply to Canadian lessees but not to non-resident lessors. ... (See attached ruling of Oct. 23/81 to Canadian Pacific Ltd.) * References to IT-233 herein apply equally to IT-233R, dated Feb. 11/83 The position in 1. above appears to have arisen as a result of a letter of April 24, 1981 (copy attached), in which the Department of Finance indicated their concern that non-resident lessors could obtain an "unfair competitive advantage" over Canadian lessors, if the comments in IT-233 were applied uniformly to non-resident lessors. ...

André Plant Director Financial Systems & Operations Comptroller's Branch Canadian International Development Agency Place du Centre 200 Promenade du Portage Hull, Québec K1A 0G4 June 8, 1988 D.Y. ... Prior to that time, the section provided: "... the (a) Colombo Plan Program (b) Commonwealth Caribbean Assistance Program (c) Special Commonwealth Africa Program, and (d) French-speaking African States Program that are financed by funds... are hereby prescribed... ...

29 September 1986 Income Tax Severed Letter REVENU CANADA TAXATION MEMORANDUM DATE SEP 29 1986 TO PUBLICATIONS DIVISION FROM SPECIALTY RULING DIRECTORATE Farms, Personal & General Section N.M. ... Hastie of this personal debt was: "... strictly incidental to the fact that by making these payments... he was maintaining a home for his wife and his children commensurate with their standard of living. ...

As no obligation to XXXX existed prior to this date the amount can only be viewed as proceeds of disposition The representative cites Houston, Whitehead & Whitehead v. ... Paragraph 12 of IT-396R states: "... where an enforceable agreement for the sale of property is executed but the negotiated price is not paid until a subsequent date, any interest that He received by the vendor from the date of the agreement to the date of payment is interest income in the vendor's hands. ...

For purposes of illustration you cite the following two cases in respect of the year of death: Case 1- Income available for losses $ 10,000 minus 1.1(2) application 5,000 5,000 minus 164(6)(c) election 7,000 carryback to immediate preceding year Nil Case 2- Income available for losses $ 10,000 minus 164(6)(c) election 7,000 3,000 minus 111(2) application 5,000 carryback to immediately preceding year 2,000 You ask our opinion as to which of the above two illustrations is correct or whether the Act is permissive to allow either method. ...

Question 3 La libellé de l'alinéa 254a) se lit ainsi: "... si les droits visés par le document ou le contrat sont prévus par le régime de retraite ou d'autres pensions... " Nous sommes d'avis que les droits qui sont prévus par le contrat de rente différée ou par un autre contrat doivent être ceux qui sont énoncés dans le régime de pensions. ...

Tang 957-9229 ATTN: Kim Meathrell 7-4123 Subject: 1989 Fishing Income Tax Guide Chapters 1 & 2 As requested in your memo of July 10, 1989, please find attached our comments on Chapters 1 and 2 of the Guide. Our review was completed before we became aware of the Department of Finance press release # 89-83 of August 14 concerning automobile expenses. ...