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No reserve would be permitted under subparagraph 20(1)(m)(iii) of the Act, as amounts received for the sale of property would not generally be in respect of "... periods for which rent or other amounts for the possession or use of land or chattels have been paid in advance.... ...

A loan of $300,000 @ 10% provided by the shareholder to the company on January 1, 1980, with no specific terms of repayment and unchanged to date, would have an anniversary date of December 31, 1980 for purposes of subsection 12(4). ...

Si vous étiez membre d'un RPA en 1991, le maximum que vous pouvez déduire pour 1992 au titre de vos cotisations à des REER est égal au moins élevé de $12,500 ou 18 % de votre revenu gagné de 1991, moins votre facteur d'équivalence («FE») de 1991 et votre facteur d'équivalence pour services passés nets («FESP») de 1992. ...

Cet alinéa précise "... d'une hypothèque à l'égard de tout bien immeuble situé au Canada,... ...

In Olympia & York Developments Ltd v The Queen [[1980] C.T.C. 265] 80 DTC 6184, Mr. ...

In support of this view, you quoted the following comments in paragraph 1 of IT-210R regarding the interpretation of paragraph 70(1)(a) of the Act: " The words "deemed to have accrued to the day of death' as used in this subsection do not refer to amounts which had become payable on or before the date of death. ...

Le capital-actions de Fusionco sera donc détenu de la façon suivante: • 30%- nouvel investisseur;- 37%- public;- 33%- corporation C. ...

See paragraphs 6,7 & 8 of IT-244R3. The words "property substituted therefore" in the subject clause would suggest that the charity could surrender the policy as long as it held an amount equal to the amount of that gift. ...

. • Whether the person is referred to as an independent contractor rather than as an agent.- Whether the person must pay the other person for goods received, whether the goods are subsequently sold or not.- Whether the person acts as an agent for a couple of other persons or many other persons.- Whether the person has authority to conclude contracts on behalf of the other person. ...

That is, it may be the type of plan discussed in the fourth sentence of paragraph 32 of IT-502 and in paragraph 5 on page 2 of P & S Branch Letter 82-9. ...