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Unedited CRA Tags 112(2.1), 112(1)                Janvier 1991   BUREAU PRINCIPAL                        BUREAU PRINCIPAL Direction générale des                  Direction des décisions   appels                                Division des services Division des appels et                    bilingues   des renvois                           P. ... LES FAITS-      Société d'investissement Desjardins (ci-après SID) est contrôlée par les Fédérations des caisses populaires d'économie Desjardins.-      SID est une "institution financière désignée" aux fins du paragraphe 112(2.1) de la Loi.-      La SID exploite une entreprise de capital de risque.  ... COMMENTAIRES 1.        SID contrôlait SICO, elle a donc pu dans une certaine mesure, orchestrer les événements.  ...

Q-88 — 26 septembre 1996 — XXXXXXXXXX Quel est l'impact sur le fisc canadien du manque à recevoir, depuis 1972, et ce pour chaque année, découlant de l'instauration des fiducies familiales? ... Q-88 – 26 septembre 1996 – Addendum Le Comité permanent des Finances, conformément à son mandat établi en vertu de l'article 108(2) du Règlement régissant la Chambre des communes, a soulevé en 1994 des questions concernant le manque à gagner en recettes fiscales découlant de l'instauration des fiducies familiales en relation avec l'imposition des fiducies familiales et la règle de 21 ans. ... Si le revenu total était capitalisé à 5 %, la valeur des biens totaliserait 72 milliards de dollars. ...

30 November 1989 Ministerial Letter 58658 F- Related Persons and the Association of Corporations Unedited CRA Tags 251(2), 252, 256(1) 19(1) File No. 5-8658   A. Humenuk   (613) 957-2135 November 30, 1989 Dear Sirs: Re:  Subsection 251(2) of the Income Tax Act We are replying to your letter of September 6, 1989, concerning related persons and the association of corporations. ... You have also asked whether certain corporations would be associated within the meaning of subsection 256(1) of the Act in the following hypothetical situation: (1)       Brother 1 and Brother 2 own all the shares of Company A. (2)       Each of Brother 1, Brother 2 and Brother 1's son own 20% of the shares of Company B. (3)       An outsider holds the remaining 40% of the shares of Company B. ...

Corporations Unedited CRA Tags 110(1)(d)(iii), 7(1)   September 8, 1989 TO- REVIEW COMMITTEE FROM- RESOURCE   INDUSTRIES SECTION   Allan B. Nelson   957-8984 SUBJECT: Stock Options in U.S. Corporations Subparagraph 110(1)(d)(iii) of the Income Tax Act (the "Act") Background 1.      ... Therefore, the actual amount payable for the shares was only determined when the options were exercised and not at the time the options were granted.       ...

27 March 1990 Ministerial Letter 90M03238 F- Tax Treatment- Retroactive Pay Increases Unedited CRA Tags n/a   File No. 90M03238   J.D. Jones   957-2104 C.M. PapineauChief, Equal Pay SectionClassification, Human Resources Information Systems and  Pay DivisionTreasury Board of Canada 3rd Floor L'Esplanade LaurierWest Tower Ottawa, OntarioK1A 0R5 March 27, 1990 Dear Mr. ...

2 January 1990 Ministerial Letter 90M01288 F- Tax Remission Unedited CRA Tags n/a   January 2, 1990 Enquiries & Taxpayer Assistance HEAD OFFICE   Technical Interpretations Mr. ... Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative & Intergovernmental Affairs Branch Enclosures ...

10 October 1989 Ministerial Letter 74298 F- Tax Guide- Canadian Forces Employees Outside Canada Unedited CRA Tags 115(2), 250(1), 114   October 10, 1989 TO Non-Resident Taxation Division FROM Specialty Rulings   Directorate   O. ... Hartwick 957-2125   File No. 7-4298 Subject:  Tax Guide- Canadian Forces Employees Outside Canada We have reviewed the above guide as requested.  ...

24 July 1989 Ministerial Letter 58318 F- Trustee of an Employee Benefit Plan Unedited CRA Tags 60(a)   19(1) File No. 5-8318   A.B. Adler   (613) 957-8962 July 24, 1989 Dear Sirs: This is in reply to your letter of July 5, 1989 concerning an annuity acquired by a trustee of an employee benefit plan (EBP) on behalf of certain retiring employees. ...

16 November 1989 Ministerial Letter 58848 F- Trusts- Attribution Rules Unedited CRA Tags 75(2) 19(1) Your File #68   Our File No. 5-8848   A.B. Adler   (613) 957-8962 November 16, 1989 Dear Sirs: This is in reply to your letter of October 10, 1989 in which you requested our views as to whether subsection 75(2) of the Income Tax Act ("Act") applies to the following hypothetical example.       ... The beneficiaries of the trust are father's adult children.       ...

In your letter you outlined the following hypothetical situation:-      A holding corporation ("Holdco") was incorporated in British Columbia in January 1987.-      100% of the issued shared of Holdco are owned by Canadian personal trust, the beneficiary of which is a resident individual.-      Holdco is assumed to be a Canadian controlled private corporation as defined in subsection 125(7) of the Act.-      In February 1987. ... The partnership interest and the loan receivable are Holdco's only assets.-      Holdco's only liability is a$400,000 debt payable to a related person. The loan has the same terms as the loan made by Holdco to the partnership.-      The partnership has been engaged in an active business since February 1987. ...