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Yours sincerely, Pierre Gravelle, Q.C. c.     c: Mr. Frederick W. Gorbet Deputy Minister of Finance D.S. ...

Généralement, les sociétés de fiducie, les fournisseurs de rentes autorisés, les membres de l'Association canadienne des paiements et les caisses de crédit, qui sont visés à l'alinéa b) de la définition « arrangement admissible » du paragraphe 146.2(1) de la Loi sont les émetteurs. ...

Toujours en vigueur en 2009, le CII pour des places en garderie est égal à la moins élevée des sommes suivantes: 25 % des dépenses admissibles pour des places d'enfants en garderie engagées après le 18 mars 2007; le produit de multiplication de 10 000 $ par le nombre de nouvelles places en garderie créées à l'intérieur d'une installation autorisée de garde d'enfants. ...

Vous nous demandez de déterminer si les stagiaires postdoctoraux sont des étudiants aux fins de la Loi de l'impôt sur le revenu (la " Loi "). ...

In the case of the child tax credit, however, the definition of "supporting person" contained in subparagraph 122.2(2)(b)(i) and (ii) respectively refer to an "....individual (who) was married and resided with his spouse at the end of the year " and "...the individual and another person who resided together at the end of the year... " Consistent with comments in paragraph 2 of Interpretation Bulletin IT-221R2 entitled "Determination of an Individual's Residence Status", it is our view that two individuals can be considered to reside together where they, in the settled routine of their lives, regularly, normally or customarily live at the same place.  ...

25 July 1990 Ministerial Correspondence 59304 F- Credit Unions Unedited CRA Tags 137, 135, 20(1), 4(4) 24(1) 5-9304   A. Seidel   (613) 957-8960 Attention: 19(1) July 25, 1990 Dear Sir: This is in reply to your letter dated December 19, 1909 with respect to credit unions making payments pursuant to allocations in proportion to borrowing bonus interest payments and payments pursuant to allocations in proportion to patronage.  ...

Cynthia Underhill 905-721-5197 File # 2013-049025 ...

However, the guidelines the courts have identified as being relevant to such a determination, as well as other guidelines, are explained in paragraph 4, “Capital Expenditures on Depreciable Property versus Current Expenditures on Repairs and Maintenance,” of Interpretation Bulletin IT-128R, Capital Cost Allowance – Depreciable Property, available on the CRA Web site at www.cra.gc.ca/E/pub/tp/it128r. ...

However, as explained in ITNEWS-12, Income Tax – Technical News No. 12, the CRA considers that the restriction on deducting expenses relating to the maintenance or use of a golf club applies only to the recreational amenities provided by the golf club. ...

You can find more information on GST/HST rulings and a list of the GST/HST ruling centres in publication RC4405, GST/HST Rulings – Experts in GST/HST Legislation, available at cra.gc.ca/E/pub/gp/rc4405. ...