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Barsalo 957-8284 Attention: 19(1) July 24, 1990 Dear Sirs: Re: Prepayment of a debt obligation This is in reply to your letter of june 15, 1990 wherein you requested our opinion on the meaning of the phrase "may not under any circumstances be obliged to pay more than 25% of (...) the principal amount of the obligation" found in subparagraph 212(1)(b)(vii) of the Income Tax Act (the "Act"). ...

& O.E. Vancouver, D.O. Provincial and International Relations Division ...

Director Bilingual Services & Resources Industries Division Rulings Directorate ...

Yours truly, for Director Bilingual Services & Finance Division Corporate Rulings Directorate Legislation Branch ...

16 December 1986 Income Tax Severed Letter 8-0063- [Adverse Decision of the Federal Court of Appeal] TO: APPEALS BRANCH APPEALS & REFERRALS DIVISION FROM: SPECIALTY RULINGS DIRECTORATE Mary Evans 957-2133 ATTENTION Mr. ...

Accordingly, an individual must have "... received a loan or otherwise incurred a debt by virtue of the office or employment.. ...

Finalement, c'est à l'article 43 de la même loi qu'on empêche un médecin d'incorporer sa pratique professionnelle en y mentionnant que "... nul ne peut poser l'un des actes décrits à l'article 31, s'il n'est pas médecin. ...

Subsection 55(2) of the Act will apply if the parent pays a dividend that reduces the inherent gain, in the shares of the parent "... attributable to anything, other than income earned or realized by any corporation after 1971... ...

19 April 1990 Income Tax Severed Letter AC74812- Meaning of "Capital Dividend Account" of a Corporation APRIL 19 1990 Assessing & Enquiries Directorate Specialty Rulings Directorate Firoz Ahmed 957-2092 Attention: D.I. ...

Chief Services, Public Utilities, & Exempt Corporation Section Corporate Rulings Division Corporate Rulings Directorate Legislation Branch ...