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.); le paiement d'une allocation mensuelle d'environ XXXXXXXXXX $ pour couvrir différents frais de subsistance (nourriture, blanchissage, produits d'entretien, loisirs divers, frais d'école (si enfants), frais de transport divers). Une somme additionnelle de XXXXXXXXXX $ est payée mensuellement pour chaque membre de la famille accompagnant l'employé; une automobile est mise à la disposition de l'employé. ... Question 2: Situation identique à la question 1, toutefois, le membre de la famille rembourse à l'employé une somme de 300 $ pour couvrir une partie des frais de la maison. ...

February 25, 2010 CALGARY TAX SERVICES OFFICE HEADQUARTERS International & Large Business Directorate Income Tax Rulings Attention: Wayne Funk, Large Case Manager Directorate L. ... IC 07-1 provides information on the discretionary authority the CRA has under subsection 220(3.2) of the Act and, in our view, the following excerpts from paragraphs 56 and 57 of the IC are relevant to the scenario at hand: "¶ 56. ... " "¶ 57. A request will not be accepted in the following instances:" "(c) It is reasonable to conclude that the taxpayer had to make the request because he or she was negligent or careless in complying with the law. ...

PBT holds XXXXXXXXXX % of the limited partnership interests in Partnership, with the remainder of the interests held by Canadian investors who are not related to PBT, Corporation or U.S. ... (London: Sweet & Maxwell, 2005)]. Elsewhere in that text, J. Hayton comments on the perpetuity principle and the reason for it- inalienability and uncertainty as to remoteness. ... Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Computation of Canco's Canadian Tax Canadian source income $1000 U.S. source income Interest $ 100 LLC Dividend 100 200 Net income 1200 Deduct dividend from exempt surplus of LLC 100 Taxable Income $1100 Tax otherwise payable 50% $ 550 U.S. Tax paid ($10 + $40) $50 Canadian tax paid on U.S. source income of $100 ($200- $100 ((clause 126(1)(b)(i)(D))) $50 Foreign tax credit 50 Canadian taxes paid $500 There was no income from the LLC included in taxable income for Canadian tax purposes. ...

Les contrats de travail sont, pour la majorité, de 27 jours travail / 5 jours congé ou de 54 jours travail / 10 jours congé. ... Les employés qui ont un contrat de travail 27 jours travail / 5 jours congé cumulent leurs journées et préfèrent retourner à leur résidence à tous les 54 jours. ...

Pour se qualifier comme FEC en vertu de l’alinéa f), une dépense minière doit respecter le test d’objet de l’alinéa f): la dépense doit avoir été engagée « en vue de déterminer l’existence, la localisation, l’étendue ou la qualité d’une ressource minérale au Canada ». ... Alinéa f) de la définition de FEC. 23) Essais métallurgiques – Broyage ou autres essais physiques sur des carottes ou des échantillons en vrac Essais sur la matière du gisement, sur le site ou non. ...

"19 The bulletin lists the factors that the Inland Revenue considers when characterizing a foreign entity as either "transparent" or "opaque" for UK tax purposes.20 With a few exceptions, these factors are essentially based on the characteristics that make UK partnerships transparent as proposed by the Court of Appeal in Memec PLC.21 The | Inland Revenue confirms that in considering these factors, it looks at the foreign commercial law under which the entity is formed and the internal constitution of the entity. ... Brett Evers Technical Applications And Valuations Division ENDNOTES 1 Marc Darmo, International Tax Planning, Characterization of Foreign Business associations, 2005 Canadian Tax Journal, Issue # 2 2 Werner Heyvaert and Grégory Noyen, Belgian Ruling Committee Accepts Tax Transparency of Foreign Partnerships, Taxanalysts, April 27, 2006. ...

Sincerely, for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 We note that an EIC is not fiscally transparent for Barbados tax purposes. ...

Subsection 80(2) of the Act provides, inter alia, as follows: Application of debt forgiveness rules — For the purposes of this section, (a) an obligation issued by a debtor is settled at any time where the obligation is settled or extinguished at that time (otherwise than by way of a bequest or inheritance or as consideration for the issue of a share described in paragraph (b) of the definition "excluded security" in subsection (1)); (b) an amount of interest payable by a debtor in respect of an obligation issued by the debtor shall be deemed to be an obligation issued by the debtor that (i) has a principal amount, and (ii) was issued by the debtor for an amount, equal to the portion of the amount of such interest that was deductible or would, but for subsection 18(2) or (3.1) or section 21, have been deductible in computing the debtor's income for a taxation year; (c) subsections (3) to (5) and (7) to (13) apply in numerical order to the forgiven amount in respect of a commercial obligation; At the 2010 Canada Revenue Agency (“CRA”) Roundtable, the CRA stated that the time at which an obligation is settled within the meaning of paragraph 80(2)(a) is a mixed question of fact and law and cannot be determined without an examination of all the circumstances of a given situation. ... Subsection 143.4(4) provides as follows: (4) Subsequent years — Subject to subsection (6), if at any time in a taxation year that is after a taxation year in which an expenditure of the taxpayer occurred, the taxpayer, or another taxpayer not dealing at arm's length with the taxpayer, has a right to reduce an amount in respect of the expenditure (in this subsection and subsection (5) referred to as the "prior expenditure") that would, if the taxpayer or the other taxpayer had had the right to reduce in a particular taxation year that ended before the time, have resulted in subsection (2) applying in the particular taxation year to reduce or eliminate the amount of the prior expenditure, the taxpayer's subsequent contingent amount in respect of the prior expenditure, as determined under subsection (5), is deemed, to the extent subsection (2) and this subsection have not previously applied in respect of the expenditure, (a) to be an amount received by the taxpayer at the time in the course of earning income from a business or property from a person described in subparagraph 12(1)(x)(i); and (b) to be an amount referred to in subparagraph 12(1)(x)(iv). ...

Condo # 2 was never constructed because the company went bankrupt. All or most of the parking lots that would have been available for condo # 2 were now totally vacant. ...