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Paragraph 6202.1(1)(b) Your stated opinion is that "... shares issued pursuant to a flow-through share agreement which contains a termination clause would be flow-through shares as defined by paragraph 66(15)(d.1), notwithstanding that the agreement could terminate prior to the fulfillment of the conditions in that paragraph. ...

SUBJECT: ONTARIO EMPLOYEE WAGE PROTECTION PROGRAM SECTION: 60(j.1), 248(1)- retiring allowance] April 13, 1992 Other Returns & Guides Division Financial Industries Division P. ...

Your questions and comments are as follows: (1) XXX Your company has advised you that a 30% U.S. withholding tax will be deducted from any interest earned by the plan and that an additional 104 penalty will apply as you have not reached the age of 59 & 1/2. ...

This is the only indication in subsection 4602(1) of the Regulations that favours one census year over the other and as such it should be considered as significant when determining whether the 1971 or the 1976 census divisions are to be used. 5) XXX 6) The fact that subparagraphs 4602(1)(h) & (1) of the Regulations refer to census divisions of Northern Saskatchewan and Peace River while the 1971 and 1976 census maps refer only to the division numbers does not appear to be relevant. ...

Through the completion of the Agreement, a Participant will notify the Employer as to the % of his or her current salary to be deferred, the length of time that the Employer will be obligated to reduce his or her salary (the "Deferral Period") and the leave period (the "Leave of Absence"). ...

Dans le cas d'une corporation dont l'entreprise principale consiste à louer, à vendre, ou à faire de l'aménagement en vue de louer ou de vendre, des biens immeubles dont elle est propriétaire, à une personne avec laquelle elle n'a aucun lien de dépendance, une déduction additionnelle peut être réclamée par celle-ci pour une année jusqu'à concurrence d'un montant égal à un taux d'intérêt prescrit pour l'année sur un prêt de 1 000 000 $ qui ne serait pas remboursé tout au long de l'année. ...

As requested, we are returning your materials with this memorandum. for Chief Leasing & Financing Section Rulings Directorate ...

In order to obtain the status that would permit it to receive deductible gifts, the U.S. organization must apply to Revenue Canada as described in paragraph 76(c) & (e) of Information Circular 77-16R3, a copy of which is attached. ...

(London: Stevens & Sons, 1982) c. 33, no 33-06 at 387 states in brief:... ...

The Queen Lease Inducement Payments Received by Tenant This is in reply to your memorandum of September 26, 1990, in which you requested our views on XXX In this memorandum: (a) “the first Consumers' Gas case” is a reference to, [[1982] C.T.C. 339] 82 DTC 6300 (FCTD), aff'd [] 84 DTC 6058 (FCA); and (b) “the second Consumers' Gas case” is a reference to, [[1986] 1 C.T.C. 380] 86 DTC 6132 (FCTD), aff'd. ...