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Trollope & Colk et al, v. Atomic Power Constructions, Ltd. (1962) 3 All E.R. 1035, and it is open to them, when they do so, to provide for interest to be payable on the outstanding sum left due over the relevant period of time. ... Kauffman A/Chief Leasing & Financing Section Financial Industries Division Rulings Directorate Attachments ...

Cas # l Faits 1. 2. 24(1).../2 000080 24(1)Votre interprétation Selon vous la série d'opérations ou d'événements consistait à émettre des actions privilégiées et à les racheter et elle n'a pas eu comme résultat une augmentation sensible de la participation des tiers dans Opco puisqu'au début de la série d'opérations, les tiers détenaient 24(1) des actions émises et après la série de transactions, les tiers détiennent toujours 24(1) des actions émises. ... Dans votre cas, # 1 décrit ci-dessus, il s'agit de déterminer si 24(1) Il ne nous apparait pas inconcevable que des opérations de ce genre puissent faire partie de la même série d'opérations ou d'événements. ...

Yours truly for Director Small Business & General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c.: Enquiries & Office Examination Toronto District Taxation Office ...

Snider, Section Chief Specialty Rulings Advanced Audit & Investigations Directorate Training Programs Section S. ... The expression "A = L. Cap. all classes $1,000,000" found in the middle of page 25 under the title "Common Shares" should be "A L. ...

Lors de la préparation de la déclaration d'impôt du décédé, il a été inclus dans le calcul de son revenu un gain en capital de 500 000 $ suite à une disposition réputée à la J.V.M. en vertu du paragraphe 70(5) de la Loi et l'exonération de gain en capital en vertu du paragraphe 110.6(2.1) de la Loi a été réclamée. ... Vous désirez savoir, si aux fins de l'application du paragraphe 84.1(1) de la Loi, Mme A doit utiliser le coût de 500 000 $ (aussi le P.B.R.) déterminé en vertu de l'alinéa 70(5)c) de la Loi ou si un ajustement au P.B.R. des actions doit être fait en vertu de l'alinéa 84.1(2)a.1) de la Loi. ...

Operating Income $10,000,000 less- Tax @ 48% $4,800,000- Tax Credit 2,000,000- Net Tax $2,800,000 (2,800,000) less Net Outlay for SRTC property not deducted in computing operating income- Consideration Paid $4,000,000- Cost (ss. 127.3(6)) 2,000,000- Net Outlay $2,000,000 (2,000,000) Safe Income on Hand immediately after acquisition of SRTC property $5,200,000 Gain on Disposition of SRTC property- Non Taxable Gain (1/3) $100,000- Taxable Cap. Gain 200,000- less Tax @ 48% (96,000)- Net increase in Safe Income $204,000 204,000 Safe Income on Hand immediately after disposition of SRTC property $5,404,000 ...

In addition, paragraph 67.1(2)(e), in part, reads: "... where the amount (e) is incurred by the person for food, beverages, or entertainment generally available to all individuals employed by the person at a particular place of business of the person and consumed or enjoyed by such individuals... ... On page 17 thereof, Gonthier, J. made the following comments with respect to the ordinary rules of statutory interpretation: "... there is no longer any doubt that the interpretation of tax legislation should be subject to the ordinary rules of construction. ... While not restricted to a Christmas party, it could provide an exception for costs relating to another function that is "... generally available to all individuals employed by the person at a particular place of business of the person... ...

The definition would find the investment to be a tax shelter, even though the investor realized $40 of net income. • Does Revenue Canada agree with the above interpretation? • Is this the intended result? • If this was not the intent, are any steps being taken to amend the definition or administer the law differently? ... Paragraph 66(15)(e) defines foreign exploration and development expenses to include the ".... cost to him of any foreign resource property acquired by him,... ...

Thomas Nelson & Sons Ltd., (1938), 22 T.C. 175 (Ct. of Session). While the Court in Lord Howard de Walden v. ... & J. Black, endorsed by them and paid into the Appellant's account. ... Peter Dixon & Son, Ltd. (1943), 25 T.C. 353 (C.A.)]. In any event, as discussed earlier, XXX does not carry on a financing business. ...

19 January 1993 Income Tax Severed Letter 9301246- Structuring Gold Mining Operations NOTES FOR PRESENTATION ON FINANCING GOLD MINING OPERATIONS INDUSTRY EXCHANGE OF INFORMATION MEETING—GOLD MINING CANADA—UNITED STATES OTTAWA—JANUARY 19, 1993 PRESENTED BY:JOHN CHANFILE # 930124 ACTING SECTION CHIEF RESOURCE INDUSTRIES SECTION MANUFACTURING INDUSTRIES, PARTNERSHIPS AND TRUSTS DIVISION RULINGS DIRECTORATE ON BEHALF OF THE RESOURCE INDUSTRIES SECTION, RULINGS DIRECTORATE, I WOULD LIKE TO THANK MR. ... -END- ************************************************************ ***** ...