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25 May 1992 Income Tax Severed Letter 9212365- V-day adjustments — section 85 elections and Valuation Day disputes — Information Circular 6-19R Unedited CRA Tags 85(7.1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

27 January 1992 Income Tax Severed Letter 9133105- Social assistance payments — employee contractor — Respite Caregivers of the Province of Manitoba Unedited CRA Tags 56(1)(u), 56(1)(u)(iii) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

7 August 1991 Income Tax Severed Letter- Nova Scotia R & D Tax Credit- Ontario R & D Super Allowance Unedited CRA Tags 12(1)(x), 37(1)(d), 127(9), 127(11.1) Dear Sirs: Re: Nova Scotia Research and Development (`R&D') Tax Credit Ontario R&D Super Allowance We are writing in reply to your letter of June 3, 1991 in which you requested a technical interpretation as to why the Nova Scotia R&D Tax Credit is considered to be government assistance for the purpose of paragraph 12(1)(x) of the Income Tax Act (the "Act") while the Ontario R&D Super Allowance is not. ...

14 May 1993 Income Tax Severed Letter 9313025 F- Acquisition and Disposition — Property — General Unedited CRA Tags 54(c) 248(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

10 January 1993 Income Tax Severed Letter 9321447- Yukon Indians — Lands Set Aside — Moratorium Unedited CRA Tags 81(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

Vous êtes d'avis qu'en vertu de la division 110.6(19)a)(ii)(C) de la Loi, le prix de base rajusté du bien réputé avoir été acquis en raison du choix doit être redressé à un montant égal à zéro selon les calculs suivants: Le moins élevé de: I) le montant indiqué: 100 000 $; ou, II) l'excédent éventuel (i.e. que le montant ne peut être négatif) de: = JVM- (MI- 1.1 x JVM) = 40 000 $- (100 000 $- 44 000 $) = 40 000 $- 56 000 $ = 0 $ Le coût en capital réputé du bien est donc égal à zéro immédiatement après la fin du 22 février 1994. 6. En 1999, il y a l'impact du paragraphe 110.6(22) et de l'alinéa 53(2)v) de la Loi qui a pour effet de diminuer à un moment postérieur au 22 février 1994, le PBR du montant suivant: L'excédent éventuel de a) moins b) i.e.: = (MI- 1.1 JVM)- JVM = (100 000 $- 44 000 $)- 40 000 $ = 56 000 $- 40 000 $ = 16 000 $. 7. ... De plus, le client doit s'imposer sur un autre gain en capital en 1999 en raison de la vente du bien, lequel gain en capital serait de 50 000 $ (prix de vente: 50 000 $ moins prix de base rajusté: 0 $). ...

• les fonds recueillis serviront-ils uniquement à des activités de RS & DE? ... • est-ce-que le Centre de formation aura d'autres activités que des activités de RS & DE? • qui aura la propriété intellectuelle des résultats de la recherche? ...

10 December 1981 Income Tax Severed Letter RRRR52- Policy — contributors to non-resident trust Unedited CRA Tags 94(1)(b)(i)(B) Policy Decision File Subsection 94(1) Non-resident Trust Clause 94(1)(b)(i)(B) of the Income Tax Act requires that a contributor to a non-resident trust be resident in Canada at any time in the 18-month period before the end of "that year". ... Department's Position "... that year... " referred to in clause 94(1)(b)(i)(B) is the "... taxation year of the trust... " referred to in the first line of paragraph 94(1)(b). ...

The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The bidding costs may or may not eventually lead to the taxpayer receiving an SR & ED contract and SR & ED subsequently occurring. ... In addition, it may find that although 90% of its revenue is derived from SR & ED, less than 90% of its expenditures relate to SR & ED. ...

The definitions of SR & ED and expenditures on SR & ED are contained in paragraph 37(7)(b) and 37(7)(c) of the Act. ... The bidding costs may or may not eventually lead to the taxpayer receiving an SR & ED contract and SR & ED subsequently occurring. ... In addition, it may find that although 901 of its revenue is derived from Sfi & ED, less than 90% of its expenditures relate to SR & ED. ...