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This legislation implemented the announcement on August 31, 1987, by the Department of Finance in its Information Immediate Release # 87-128 that the transitional rules: will apply to all series productions where the pilot episode or the first series of the episode is governed by the old rules, future episodes are produced at a fixed price or by reference to a formula under a production option agreement entered into before 1988, and principal photography of the extended series is completed before 1989. ...

"Safe income" refers to the "... income earned or realized after 1971... ...

Consequently, the payments cannot be said to be for "--- the use of or the right to use---" the design. ...

25 March 1986 Income Tax Severed Letter RCT-0408 F Unedited CRA Tags 212(1)(d) Decision Summary Services, Public Utilities & Exempt Corporations Section Reference: Paragraph 212(1)(d) of the Income Tax Act. ...

5 May 1989 Income Tax Severed Letter 5-7814- [Subsection 66.8(2) of the Income Tax Act] Unedited CRA Tags 96, 245(2), 66, 66.1, 66.2, 66.4, 66.8 REVENUE CANADA TAXATION MEMORANDUM DATE May 5, 1989 TO Current Amendments & Regulations Division Bill Bryson Acting Director FROM Rulings Directorate Resource Industries Section Frank S. ...

23 March 1984 Income Tax Severed Letter B-5093- [Pension Income Attributable To Service Performed Outside Canada] Unedited CRA Tags 212(1), 81(1), 56(1)(a)(i), 212(13) March 23, 1984 Accounting & Collections Division W.J. ...

Saint John Shipbuilding & Dry Dock Co. Ltd. (1989) DTC 6372 (F.C.A.) ...

Saint John Shipbuilding & Dry Dock Co. Ltd. (80 DTC 6272 at page 6274). ...

Saint John Shipbuilding & Dry Dock Co. Ltd. 80 DTC 6273. In addition, with regard to the word "use" you look to the ordinary dictionary meaning and to the Federal Court of Appeal decision in Qualico Developments Ltd. v. ...

Her Majesty the Queen 86 DTC 6521 la Cour Suprême du Canada a mentionné ce qui suit à l'égard d'un actif réellement employé et risqué dans une entreprise: "... ...