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(ii)        The particulars in the Baker Lovick case are different then in the 19(1) situation.  ... " 2.          In one of the court cases dealing with the deductibility of bonuses, V R Enterprises Ltd v MNR 74 DTC 1089, assistant chairman Lucien Cardin, OC, stated:       "I do not believe that all bonuses are deductible expenses.  ... Bonuses to be paid or accrued in a particular year must be established within a reasonable time from the moment the corporation's profit for that year has been determined.    3.          24(1) 4.          24(1) Issue 2- TREATMENT OF LEASING COMMISSIONS 1.          ...

Un premier dividende de 1 600 000 $ a été reçu au cours de l'année 2004 et un second de 1 500 000 $ a été reçu au cours de l'année 2005. ... Société C et Société D ont fait le choix à l'égard du dividende imposable réputé reçu de Société B de 499 454 $, en vertu de l'alinéa 55(5)f), de désigner 350 427 $ et 149 027 $ comme étant des dividendes imposables distincts. ... Votre deuxième question est de savoir si, dans la troisième situation donnée, pour les fins du calcul de l'élément G de la formule de calcul du CRTG à la fin de l'année d'imposition 2006 de chacune de Société C et Société D, le montant du "dividende déterminé" reçu par chacune d'elle de Société B serait de 350 427 $ ou 245 867 $ (représentant 350 427 $ x 350 427 $ / 499 454 $) ou encore un autre montant. ...

21 May 1992 Internal T.I. 9210827 F- Pre-Production Expenses & 24(1) Unedited CRA Tags 18(1)(a), 9   921082   Glen Thornley   (613) 957-2101 May 21, 1992 S. ...

Gibbons Le 11 mai 2010 Madame, Objet: Application de l'article 44.1 de la Loi de l'impôt sur le revenu (la " Loi "). ... Les dispositions du paragraphe 44.1(2) s'appliquent lorsqu'un particulier effectue une " disposition admissible ". ... Les définitions des expressions " disposition admissible " et " action de remplacement " exigent, entre autres, que chaque action qui a été disposée ou a été acquise, selon le cas, est une " action déterminée de petite entreprise ". ...

28 February 1992 Administrative Letter 9121226 F- Cost of Capital for M & P After 85(1) Rollover Unedited CRA Tags ITR 5202, 85(1)   February 28, 1992 Application Opinions Merchandising, Manufacturing,   Section Partnerships and Trusts     Section Attention:  Sudev Basuroy G. Kauppinen 957-4363 912122 Cost of Capital for M & P This is in reply to your memorandum dated August 1, 1991 wherein you request our opinion as to the meaning of "cost of capital" for the Manufacturing and Processing Profits calculation in the following circumstances. 1.     Corporation A acquires Class 12 assets (the "assets") and claims 100% capital cost allowance thereon. 2.      ...

At the end of its taxation year ended March 31, 1996, an amount of $75,000 was included in computing the Corporation's income from its business for such year ((3/4 of proceeds of disposition of $200,000) minus (3/4 of eligible capital expenditures of $100,000)). 2) Our comments We are of the view that the CDA of the Corporation at the end of its taxation year ended March 31, 2000 would be computed as follows: Paragraph (c) of the definition of CDA in subsection 89(1) of the Act: Nil. = the total of all amounts each of which is an amount required to have been included under this paragraph as it read for its application to a taxation year that ended before February 28, 2000 = (1/3 x 3/4 of the proceeds of disposition of goodwill for the 1996 taxation year) minus (1/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years) = (1/3 x 3/4 x $200,000)- (1/4 x $200,000) = $50,000- $50,000 = Nil Paragraph (c.1) of the definition of CDA in subsection 89(1) of the Act: $33,333. = 1/2 of the amounts required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000. The amounts that were required by paragraph 14(1)(b) to be included in computing the Corporation's income in respect of its business for the taxation year ended March 31, 2000 would be determined as follows in the situation described above: = 8/9 x the "excess" = 8/9 x (variable E in the definition of cumulative eligible capital ("CEC") in subsection 14(5) minus (variable A in the definition of CEC + variable B in the definition of CEC) (= 8/9 x (3/4 of the proceeds of disposition of goodwill for the 1996 and 2000 taxation years) minus (3/4 of the eligible capital expenditures made in the 1995 and 1997 taxation years + the amounts previously included in the Corporation's income in the 1996 taxation year under paragraph 14(1)(b)) (= 8/9 x ((3/4 x $400,000)- ((3/4 x $200,000) + $75,000) (= 8/9 x ($300,000- ($150,000 + $75,000) (= 8/9 x $75,000 = $66,667 Consequently, the amount of CDA under paragraph (c.1) of the definition of CDA would be $33,333 (1/2 x $66,666). ... In that respect, you may contact the Director of the Technical Applications & Valuations Division of the Audit Directorate, Mr. ...

1 June 1990 Internal T.I. 74847 F- Oil & Gas Steering Committee Unedited CRA Tags n/a   June 1, 1990 Special Audits Division Resource Industries E.H. ... Gauvreau   957-8953   File No. 7-4847 Subject: Oil & Gas Steering Committee Meeting Minutes We are writing in reply to your request of March 28, 1990 to determine whether the above-captioned minutes contain errors or omissions. ...

22 September 1992 Internal T.I. 9223397 F- Transfer Of Disability Tax Credit & Personal Tax Credit Unedited CRA Tags 118.3, 118(1)(b), 118(1)(d)   922339   A. Humenuk   (613) 957-2134 September 22, 1992 SYDNEY DISTRICT OFFICEPersonal and General SectionEnquiries and Office Examination Attention: K. ...

Soulignons enfin que le Budget fédéral de 2016 a introduit des modifications à la définition de « compte de dividendes en capital » (« CDC ») au paragraphe 89(1) L.I.R. ... Deux frères résidant au Canada ont chacun une société de gestion (« GESCO »). Chaque GESCO détient 50 % d’une société opérante (« OPCO »). Afin de financer la convention de rachat des parts au décès d’un actionnaire ultime, chaque GESCO a souscrit à une assurance sur la vie de son actionnaire unique. ...

11 June 1993 External T.I. 9301005- Régime non agréé — Solde au 31/12/71 Unedited CRA Tags 56(1)(a)     5-930100 XXXXXXXXXX M. ... 2.      Le bénéficiaire d'un tel montant forfaitaire pourrait- il se prévaloir des règles de calcul d'impôt à taux réduit à l'égard de la partie de ce montant qui a été accumulée au 31 décembre 1971? Nos commentaires 3.      Dans l'édition 1992-1993 du Guide de l'employeur, de nombreuses modifications ont été apportées aux commentaires à l'égard, entre autres, des cases 16 et 18 du feuillet T4A. ...