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That definition specifically requires that the policy must be one under which "... no amount is payable to a person other than the group policyholder as a result of contributions made to or under the policy by the employer of the taxpayer before the death or disability of the taxpayer". ...

Paragraph 181.2(3)(f) of the Act provides for an exclusion in calculating taxable capital of “... any indebtedness in respect of a lease”. ...

Specifically, paragraph 122.5(2)(c) of the Act denies the GSTC to a person who " is, at the end of the year, confined to a prison or similar institution and has been so confined for a period of, or periods the aggregate of which in the year was more than, 6 months. ...

Specifically, you inquired whether a provision in the Revenue Canada, Customs & Excise memorandum D13-4-12 ("D13-4-12") wherein the duties of a "Buying Agent" are defined would be useful in interpreting paragraph 95(3)(b) of the Act. ...

20 October 1992 Income Tax Severed Letter 9220180 F- GEL en faveur d'employés Unedited CRA Tags Reg. 6205(2)a)(ii)(B) TABLE RONDE- APFF 1992 Question # 56 ACTIONS PRESCRITES AU SENS DU PARAGRAPHE 6205(2) DU R GLEMENT Suite à un gel de la juste valeur marchande des actions du capital-actions de Opco, les actions privilégiées de celle- ci sont émises en faveur des anciens actionnaires, alors que les nouvelles actions ordinaires sont émises en faveur des anciens actionnaires et a) d'une compagnie de gestion détenue par un employé d'Opco; ou b) d'une compagnie de gestion détenue par tous les employés d'Opco. ...

Subparagraph (a)(iii) of the term preferred share definition provides, inter alia, that a share will be considered to be a term preferred share when the issuing corporation provides "... any form of guarantee, security or similar indemnity or covenant...with respect to the share.... ...

Tax Executive Institute Round Table Author: Steve Tevlin Date: October 15, 1992 Document Type:Code 7 T236 #: 923039 Question: A taxable Canadian corporation (the "Issuer") issues, for cash consideration, a bond warrant (the "Option") that grants the investors an option to acquire a debenture with cash flows and terms identical to those of an existing callable debenture. ...

You ask whether any capital gain realized by the taxpayer on the sale of the public company shares would be eligible for the $ 500,000 capital gains exemption under subsection 110.6(2.1) of the Act. ...

Mizuik, Head Office T2 & T3 Processing Division at (613) 957-9374. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRES 1992 Question # 63 SUJET: PRET A UN NON-RÉSIDENT LES FAITS: (a) Canco fait un prêt sans intérêt à sa filiale américaine en propriété exclusive USCO. ...