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Yours truly, for Director Resources, Partnerships & Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 7- ...

Reasons: See Rulings file # 9803275, 9224985, 9614505, 913418. XXXXXXXXXX 982918 G. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 6- ...

In particular, subparagraph 12(1)(x)(ii) through (iv) would bring into income amounts received by a taxpayer from a government that "... can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A) an amount included in, or deducted as, the cost of property, or (B) an outlay or expense". ...

XXXXXXXXXX 2016-068076 XXXXXXXXXX, 2017 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling Request XXXXXXXXXX – Business Number: XXXXXXXXXX This is in reply to your letter of XXXXXXXXXX and your subsequent correspondence in which you requested an advance income tax ruling on behalf of the above-noted taxpayer (the “Corporation”). ...

Following the decision in the Williams case and as a result of a letter issued by the Department on December 29, 1992, which was followed up with considerable input from the Indian community, the Department has developed " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" which were released on December 15, 1993. ...

Holloway Office (613) 957-2104 Trusts Section Attention: Vince O'Neill 952803 Estates & Trusts Group Subsection 105(1) of the Income Tax Act-XXXXXXXXXX This is in reply to your memorandum dated October 24, 1995, concerning the applicability of subsection 105(1) to the above named taxpayer. ...

Bowen Tax Avoidance & International Bruce Reed, Team Leader Attention: Earl Ducksworth 953076 XXXXXXXXXX Disposition of a remainder interest in real property We are writing in reply to your memorandum dated November 22, 1995, wherein you requested our comments on the calculation of a capital gain arising from the disposition of a remainder interest in farm land. ...

XXXXXXXXXX En 1990, l'allocation hebdomadaire fixée par le décret O.C.Q. versée aux employés admissibles était de 285 $. ...

You made reference to the fact that the IRS in the United States are treating such expenditures as being on account of capital, according to a published article in The Financial Post, dated November 25, 1992 which reads, in part, "... new IRS ruling prohibiting the deduction of costs associated with asbestos removal... ...