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") Les faits 2.      3.     24(1) 4.     24(1)      Cette opinion, en ce qui concerne le contrôle, s'appuyait sur le paragraphe 13 du IT-64R2 et sur la décision de la Cour suprême, M.N.R.v. ... Oulton affirmait ceci: 24(1) 5.      Vous nous demandez de reconsidérer cette opinion à la lumière des  éléments suivants (a)       le paragraphe 25 du IT-64R2 qui mentionne qu'il peut être nécessaire de tenir compte des accords restrictifs écrits intervenus entre les actionnaires; (b)     la décision rendue dans Donald Applicators Limited et al v. ... Il convient de souligner que les trois fiduciaires n'avaient pas convenu entre eux d'une telle clause, celle-ci était prévue dans le testament et 1es fiduciaires n'avaient pas le pouvoir de la modifier 9.      24(1) 10.      ...

22 June 1989 Ministerial Letter 73818 F- Private Health Services Plan Unedited CRA Tags 118.2(2), 248(1) private health services plan   June 22, 1989 Source Deductions Division Small business and L.P. Mancino, Director General Division   A. Humenuk   957-2135   File No. 7-3818   Your File      HAK-9092-1     RE-1347 Subject:  Private Health Services Plan We are responding to your memorandum of April 12, 1989,concerning the Treasury Board' Isolated Post Directive (IPD) as outlined in Volume 25 Chapter 1 of the Personnel Management Manual.  ...

Rathwell File No. 7-4728 SUBJECT: 24(1) This is in reply to your memorandum of February 15, 1990 wherein you requested our opinion regarding 24(1) Facts Our understanding of the facts is as follows: 1.     24(1) 2.     24(1) 3.      4.     24(1) Issues 5.     The issues on which you have requested our opinions are: (a)     24(1) (b)      District Office Opinion 6.      ... We cannot distinguish the case at hand from the Cross case and accordingly, 24(1)      24(1) 11.     24(1) we considered the comments of Estey, J., in Stock Exchange Building Corporation Ltd. v. ...

24 June 1993 Ministerial Letter 9315278 F- Small Business Investment Tax Credit Unedited CRA Tags 127(5), 127(9) qualified small-business property   MINISTER/DM'S OFFICE Y.S. 93-3046T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... Yours sincerely, Pierre Gravelle, Q.C. c.c.      Mr. David A. Dodge      Deputy Minister      Department of Finance June 15, 1993 ...

27 September 1989 Ministerial Letter 89M09618 F- Refund to Employee Unedited CRA Tags n/a   September 27, 1989 Mr. Keith Hillier Provincial and International Acting Director Relations Division Non-Resident Taxation Division Legislative and   Intergovernmental   Affairs Branch   E.E. Campbell      (613) 957-2067 19(1) In 1988 we brought to your attention a query form 19(1) concerning the above noted employee.  19(1) was concerned over the refund which he received.  ...

29 January 1992 Ministerial Letter 9135138 F- Deductibility of Membership Dues Unedited CRA Tags 8(1)(i)(i)                                          January 29, 1992 19(1) The Honourable Otto Jelinek, Minister of National Revenue, has asked me to respond to your letter of December 5, 1991, concerning the deductibility, under section 8(1)(i) of the Income Tax Act, of membership dues paid to the 24(1) The issue of recognition of an employee's professional status has been carefully considered on prior occasions with respect to other legislation and other professions.  ...

24 April 1992 Ministerial Letter 9203278 F- Advance Ruling/Barter Transactions Unedited CRA Tags 9(1), 3     F. Fontaine   957-2131 April 14, 1992 Minister/DM's Office                       Y.S. # 92-0859T/1938T Central Records 19(1)                          R     eturn to Rulings, Room 303, Met. ... At paragraph 15, the Circular lists the information to be included in an application for an advance ruling.       ...

25 July 1990 Ministerial Letter 901018 F- Denial of Capital Gains Deduction Unedited CRA Tags 245(2), 110.6(8), 6205(2)(b), 6205(1), 110.6(2.1), 245(3), 249(4) 19(1) 901018   M.P. Sarazin   (613) 957-2125   EACC9391 July 25, 1990 Dear Sir: Re:  Subsections 245(2) and 110.6(8) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter dated May 29, 1990 in which you requested a technical interpretation on the application of subsections 245(2) and 110.6(8) of the Act to the following situation. 1.      2.     24(1) 3.      ...

13 July 1990 Ministerial Letter 32988 F- Deductibility of Medical Expenses in respect of Special Schooling Unedited CRA Tags 118.2 19(1) 3-2988   J. ... Our Comments Paragraph 118.2(2)(e) of the Act provides that the amounts paid must be      "... for the care, or the care and training, at a school, institution or other place of the patient, who has been certified by an appropriately qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of individuals suffering from the handicap suffered by the patient;". ... Your deposit of $325.00 will be returned under separate cover. for Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental  Affairs Branch Attachment- IT-519 c.c.       ...

L'article suivant définit le prêt à usage comme suit:      «Art. 1763. ... L'échange est un contrat par lequel les parties se donnent respectivement une chose pour une autre.       ... Nous nous permettes de citer l'essentiel de ses commentaires.       ...