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22 September 1993 External T.I. 9304080- Papillon — Rachat des actions privilégées Unedited CRA Tags 55(2) SESSION SPÉCIALE DE L'APFF: 55(2) ET 55(3) DE LA LOI ETTRANSACTIONS PAPILLONSAPFF — 10 février 1993 Question 27 Revenu Canada permet-il qu'une corporation rachète des actions de son capital-actions en préparation de la transaction Papillon et verse à l'actionnaire de l'argent comptant lorsque les actions rachetées sont des actions privilégiées ayant une valeur de rachat fixe? ...

27 September 1993 External T.I. 9320445- Congres de l'APFF — Table Ronde?? Unedited CRA Tags 245(2) TABLE RONDE SUR LA FISCALITÉ FÉDÉRALEAPFF — CONGRES 1993 QUESTION #2 Une corporation de placement appartenant à des non-résidents ("NRO") possède des biens qui ne sont pas des biens canadiens imposables. ...

13 October 1993 Ruling 9320491- Déductibilité des intérets — Interest Deductibility Unedited CRA Tags 20(1)(c) APFF — CONGRES 1993NOTES AU DOSSIER Question 7 La question de savoir si des actions ordinaires ont été acquises dans le but d'en tirer un revenu est une question de faits et chaque situation doit être examinée en tenant compte des faits particuliers à la situation. ...

8 July 1991 Internal T.I. 911569 F- Non-resident Withholding Tax & GST Unedited CRA Tags 215(1) Dear Sirs: Re:  Non-Resident Withholding Tax & GST This is in reply to your letter of June 10, 1991 whereby you inquired whether the withholdings required under subsection 215(1) of the Canadian Income Tax Act on     24(1)    under Regulation 105 of the Canadian Income Tax Regulations on    24(1)       by your company should be made "before or after" the goods and services tax ("GST") imposed under Part IX of the Excise Tax Act, R.S.C. 1985, c. ...

22 October 2013 External T.I. 2013-0492901E5- Motor vehicle- allowances & expenses CRA Tags 6(1)(b) 6(1)(a) 5(1) 6(1)(b)(x) 8(1)(h.1) 6(1)(e) 6(1)(k) Principal Issues: 1. ... Underhill October 22, 2013 Dear XXXXXXXXXX: Re: Motor vehicle allowances & expenses We are writing in response to your letter of June 10, 2013, concerning the tax consequences under the Income Tax Act ("Act") of an employer-provided motor vehicle. ... For clarification purposes, technical interpretation 9211550 provides that: * Where an employer has made a motor vehicle available to an employee, that is an automobile as defined in subsection 248(1) of the Act, a standby charge and operating benefit will arise under paragraphs 6(1)(e) and (k) of the Act for the personal use; * Where the amount paid by an employer to an employee is a reimbursement of the sublease charged by the employer, the payments between the employer and the employee will be ignored for the purpose of applying the standby charge. ...

15 June 2006 External T.I. 2006-0183921E5- Definition of Canada & Reg.105 Unedited CRA Tags 255 Reg.105 Principal Issues: (1) Whether the work done by NRco could be considered to be "in connection with the exploration for or exploitation of the minerals... ... XXXXXXXXXX 2006-018392 June 15, 2006 Dear XXXXXXXXXX: Subject: Definition of "Canada" & Section 105 of the Income Tax Regulations This is in response to your request for our view on whether the extended definition of Canada in section 255 of the Income Tax Act (the "Act") applies in the circumstances set out below. ... Question 1 1-) Section 255 of the Act & Section 105 of the Regulations The term " Canada" is not defined in the Income Tax Act. ...

13 October 2004 Internal T.I. 2004-0060441I7- Hedging Gains / Losses of Partnership Unedited CRA Tags 20(1)(v.1) Reg 1206(3) Reg 1210(3) Principal Issues: Whether gains / losses realized by a partnership from a hedging activity may qualify for inclusion in the determination of the adjusted resource profits of a member of the partnership. Position: Yes, provided the hedging relates to qualifying production of the partnership such that the gains / losses would be included in the adjusted resource profits of the partnership but only the extent of the members share of such profits. ... Cameron Christine Savage (613) 347-1361 Co-ordinator, Resource Industries Attention: Zul Ladak 2004-006044 Hedging Gains / Losses of Partnership We are writing in response to your query regarding our memorandum dated December 9, 2003, wherein we provided comments in regard to certain Oil & Gas Audit Issue Sheets (our file 2003-00297). ...

18 June 2015 STEP Roundtable Q. 8, 2015-0581961C6- 2015 STEP – Q8- Foreign entity classification Principal Issues: Does CRA keep a list of foreign entities that it generally considers to be trusts. ... STEP CRA Roundtable – June 18, 2015 Question 8. Foreign Entity Classification The case of Sommerer highlighted the need for practitioners to carefully consider the issue of foreign entity classification when dealing with foreign legal entities / relationships. ...

26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6- AOA & Notional Expenses CRA Tags Treaties Article VII Principal Issues: Whether notional expenses determined under the AOA and attributable to a taxpayer’s permanent establishment in Canada can be deducted for Canadian tax purposes? ... Reasons: See below. 2016 International Fiscal Association Conference CRA Roundtable Question 2 – Authorized OECD Approach to Profit Attribution The possibility of deducting notional expenses in determining the profits attributable to a permanent establishment (“PE”) of a non-resident under Canada’s tax treaties was seemingly put to bed by the 1998 decision of the Federal Court of Appeal in Cudd Pressure (footnote 1). ... In respect of the Canada – United Kingdom Tax Convention, we would note that the new AOA-based Article 7 language was included in the convention by virtue of the protocol signed on July 21, 2014. ...

7 February 1994 External T.I. 9334745- Société en commandite — retraits de fonds Unedited CRA Tags 80, 53(2)(c)(v), 40(3) XXXXXXXXXX 5-933474 A l'attention de XXXXXXXXXX Le 7 février 1994 Mesdames, Messieurs, Objet: Société en commandite — Retraits de fonds La présente est en réponse à votre lettre du 11 novembre 1993 dans laquelle vous demandez notre opinion concernant l'acquisition, par deux individus, de la totalité des participations d'une société en commandite. ... Veuillez agréer, Mesdames, Messieurs, l'expression de nos salutations distinguées. pour le Directeur intérimaire Division des industries manufacturières,   des sociétés et des fiducies Direction des décisions Direction générale des affaires  législatives et intergouvernementales ...