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The hypothetical facts given are as follows: 1.     Company X is a Canadian corporation which owns the issued common shares of a wholly-owned subsidiary company ("company Y") and the real estate from which company Y conducts certain of its business operations. 2.      ... Company Y also owns a rental apartment building from which it earns net rental income. 4.      ... Factors that are relevant in making such a determination are provided in paragraph 3 of Interpretation Bulletin IT-206R and include (a)     the extent to which the two operations have common factors that say be pertinent, (b)     whether the operations are carried in the same premises, (c)     whether one operation exists primarily to supply the other, (d)     whether the taxpayer's accounting system records the transactions of both operations as if they were those of one business, or whether separate complete set of records are maintained throughout the year. ...

16 October 1989 Administrative Letter 58556 F- Meaning of "the Prime Metal Stage or its Equivalent" Unedited CRA Tags 1204(1) Director General Tax Policy Analysis Division File No. 5-8556 Energy, Mines & Resources Canada G.R. ... In the case at issue, 19(1) has framed its questions in the context of processing bauxite ore where there is a series of commercial products arising in the processing of such ore into aluminum ingots. 19(1) has asked the following questions on which we request your comments on: 1.       ... 3.      Does the answer to question 2 turn on whether a particular taxpayer processes and sells alumina as a primary product with say only a portion of the alumina processed further by him and sold as aluminum ingots, i.e. can the "prime metal stage" of a specific ore bauxite- change as between taxpayers or is it constant once industry usage as a whole is established? ...

4 October 1989 Administrative Letter F3216 F- Computation and Flow-through of Partnership of Losses and Resource Expenses by Limited Partners Unedited CRA Tags n/a   October 4, 1989 Mr. ... We do, however, have the following comments: 1)     Page 1- Application- IT-183 was dated October 28, 1974, not October 22. 2)     Pages 7 and 8- Paragraph 25- The description of the amount deductible under section 101 is confusing.  ... It is our opinion that you should be referring to the taxpayer's share of the losses. 3)     Pages 8 and 9- Paragraph 29- The grandfathering at the top of page 9 is incorrect.  ...

18 June 1990 Administrative Letter 58966 F- Canada-Australia Income Tax Convention Unedited CRA Tags n/a 24(1) File No. 5-8966   G. Arsenault   (613) 957-2126 Attention: 19(1) June 18, 1990 Dear Sirs: This is in reply to your letter of October 2, 1989 wherein you requested our opinion on the interpretation of Article 21 of the Canada-Australia Income Tax Convention (1980) (the "Treaty") in the following hypothetical situation: (a)     Canco, a Canadian private company carries on business in Canada; (b)     Aco, an Australian company, holds 100% of shares of Canco; (c)     Aco, which does not carry on business in Canada, disposes of the shares in Canco to USCo, a U.S. company, and capital  gain is generated from the disposition; (d)     The contract of sale is initiated, negotiated and concluded  outside of Canada. ...

McMechan   (613) 957-3499   7-921351 Direct Written Business of a U.K. ... The Queen [1984] CTC 141 (F.C.T.D.), appeal dismissed [1986] 1 CTC 388 (F.C.A.), per Addy, J, at p. 150, that:      "The concept of what constitutes engaging in the business of insurance in Canada is much broader under Canadian insurance legislation than under the laws governing insurance liability. ... "Insurance policy in Canada" is defined in subsection 2405(3) of the Regulations to mean, in the case of: "(a)     a life insurance policy, a life insurance policy in Canada, (b)     a fire insurance policy, a policy issued or effected upon property situated in Canada, and (c)     any other class of insurance policy, a policy where the risks covered by the policy were ordinarily within Canada at the time the policy was issued or effected. ...

19 April 1990 Administrative Letter 5900366 F- Designations by Testamentary Trusts in respect of Beneficiary Unedited CRA Tags 104(13.1), 108(1) income interest, 108(1) cost amount, 122(2)(d) 19(1) File No. 5-900366   D.S. Delorey   (613) 957-3495 April 19, 1990 Dear Sirs: Re: Subsection 104(13.1) Designations Testamentary Trusts This is further to our letter of January 12, 1990 concerning designations by a trust under subsection 104(13.1) of the Income Tax Act (the "Act"). ... The payment may be made either by (a)     reimbursing the trustee, (b)     giving the trustee a cheque made payable to the Receiver General, or (c)     receiving a net amount from the trustee; i.e., an amount equal to the beneficiary's share of the income of the trust less his share of the taxes. ...

Monsieur X, un résident canadien, détient 100% des actions du capital-actions de Holdco, une corporation privée depuis plus de 24 mois. 2.     Holdco détient 70% des actions de Opco, une autre corporation privée depuis plus de 24 mois. 3.     Les éléments d'actif de Holdco, en terme de valeur marchande, sont les suivants, et ce depuis 24 mois: placements 2 000 000$ 36% actions de Opco 3 500 000    64%   5 500 000$  100% 4.      ...

15 January 1990 Administrative Letter 74486 F- Deemed Dividend on Redemption of Inventory Shares Unedited CRA Tags 4(4), 9(1), 12(1)(j), 54 proceeds of disposition, 82(1)(a), 82(1)(b), 84(3), 112, 121, 186(1), 186(1.1), 186.1   January 15, 1990 Current Amendments and Specialty Rulings Regulations Division Directorate Mr. ... As you point out, the position taken by the Department in the 1984 Revenue Canada Round Table is that the difference between the proceeds of disposition and cost is included in income under subsection 9(1) of the Act and that subsection 4(4) of the Act applies to prevent any deemed dividend arising under subsection 84(3) of the Act on the redemption from also being included in income. 23 Our current position is that, upon a redemption of a share held as inventory rather than as capital property: (a)     the difference between the redemption amount and the paid-up capital of the share is deemed to be a dividend paid to, and received by, the shareholder by virtue of subsection 84(3) of the Act; (b)     unless the corporation elects capital dividend treatment in respect of the deemed dividend pursuant to subsection 83(2) of the Act, the amount of the dividend will be included as business income of the recipient by virtue of paragraphs 82(1)(a) and 12(1)(j) of the Act; (c)     if the shareholder is an individual described in paragraph 82(1)(b) of the Act, an additional amount equal to 1/4 of the deemed dividend will be included in computing the business income of the shareholder by virtue of paragraphs 82(1)(b) and 12(1)(j) of the act and such shareholder will be entitled to a dividend tax credit in respect thereof by virtue of section 121 of the Act; (d)     if the shareholder is a corporation described in subsection 112(1) of the Act, it will be entitled to a deduction under subsection 112(1) in respect of the deemed dividend provided that the dividend is a taxable dividend and the deduction is not prohibited by any of subsections 121(2.1, (2.2) and (2.4) of the Act; (e)     to the extent that the paid-up capital of the share exceeds its cost to the shareholder, the excess will be included as business income of the recipient under subsection 9(1) of the Act; (f)     Part IV tax will be applicable to the deemed dividend to the extent provided for in subsection 186(1) of the Act subject to the limitations and exceptions set out in subsection 186(1.1) and sections 186.1 and 186.2 of the Act; and (g)     the adjustment to proceeds of disposition under paragraph 54(h)(x) of the Act is irrelevant (because that provision is only relevant for the purposes of subdivision c of Division B of Part I of Act) and, as the Act provides no similar adjustment to proceeds of disposition or cost for the purpose of computing the gain or loss of the shareholder in these circumstances, any deemed dividend arising under subsection 84(3) of the Act on the redemption of shares held as inventory cannot affect or result in any loss being realized by the shareholder as a result of the redemption. ...

A cet effet vous nous soumettez le cas suivant: 1.     Des particuliers agissent comme consultants par l'intermédiaire d'une corporation. 2.     Chaque consultant encourt des frais de déplacement qu'il paie personnellement et qui lui sont subséquemment remboursés par la corporation. 3.      ... Vous désirez savoir qui, de la corporation ou des clients, est assujetti à l'alinéa 18(1)r) de la Loi à l'égard de ces frais de déplacements dans les deux situations suivantes: a)     La corporation rembourse les consultants seulement lorsque les clients acquittent leurs états de compte. b)     La corporation rembourse les consultants même si les clients n'ont pas encore acquitté leurs états de compte. ...

23 May 1990 Administrative Letter 5900496- Recherche et développement Unedited CRA Tags 37(1), 194(2)(a)(ii)(A) 24(1) File No. 5-900496   J.P. ... Nous pouvons toutefois vous offrir les commentaires généraux suivants: A.      ... Aucune réduction n'est effectuée relativement au produit de disposition de biens visés à l'alinéa 37(1)b) de la Loi aux fins du calcul des dépenses admissibles.       ...