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7 August 2015 Internal T.I. 2015-0585011I7- Osteopaths & naturopaths in Quebec CRA Tags 118.4(2) Principal Issues: 1) Whether osteopaths and naturopaths are authorized medical practitioners in the province of Quebec for purposes of the federal medical expense tax credit (METC). 2) Whether Revenue Quebec's brochure entitled "Medical Expenses" can be relied on in determining whether a practitioner is an authorized medical practitioner for the purposes of the federal METC. ... Nadia Zinck Income Tax Rulings GST/HST/QST and Benefits Information Section Directorate Information Programs Division Randa El-Kadi Taxpayer Services Directorate (613) 670-9054 Assessment and Benefit Services Branch 2015-058501 Osteopaths and naturopaths in Quebec – Federal criteria for the medical expense tax credit Dear Ms. ...

3 March 2017 Internal T.I. 2016-0673661I7- Upstream loans – allocation of repayments Unedited CRA Tags 90(6); 90(8); 90(14) Principal Issues: Would the CRA follow the “first in, first out” method to allocate repayments in respect of multiple draws on a single credit facility? ... Marian Young HEADQUARTERS Senior International Auditor Income Tax Rulings International and Large Business Directorate Directorate International Tax Division Sylvain Grégoire International Advisory Services Section 2016-067366 Upstream loans – allocation of repayments This is in reply to your correspondence of October 26, 2016 in which you request our views on a particular aspect of the foreign affiliate upstream loan rules (the “Upstream Loan Rules”) contained in subsections 90(6) to (15). ...

24 October 1994 Internal T.I. 9420427- CAPITAL GAINS EXEMPTION & PERSONAL TRUSTS Unedited CRA Tags 110.6 104(21) 104(21.2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Holloway Attention: Madeleine Chiasson (613) 957-2104 942042 Capital Gains Exemption & Personal Trusts This is in reply to your memorandum of August 9, 1994, requesting the clarification of the operation of the draft legislation in respect of the elimination of the $100,000 lifetime capital gains exemption as of February 22, 1994. ...

13 May 2002 Internal T.I. 2002-0137727- MEALS & QUARTERS Unedited CRA Tags 6(6) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Vancouver Tax Services Office 613-957-8973 2002-013772 Taxability of Meals & Quarters Aboard a Ship in its Home Port We are writing in response to your inquiry of April 30, 2002, concerning a letter dated August 14, 1998 from the Canada Customs and Revenue Agency (CCRA) to the Department of Fisheries and Oceans (DFO) with respect to the above-noted issue. ...

10 May 2004 Internal T.I. 2004-0057511I7- NRH&WTrust:Barbados, Bermuda & Cayman Islands Unedited CRA Tags 75(3) Principal Issues: Does 75(3) apply to Non-Resident Health and Welfare Trusts located in specific jurisdictions? ... May 10, 2004 International Tax Directorate Pascal Tétrault 344 Slater Street, 6th Floor Ottawa, Ontario Attention: Linda Smith 2004-005751 Operation of 75(3) & Non-Resident Health and Welfare Trusts We are writing in response to your email of January 20, 2004 regarding the above captioned matter. ... It is also relevant to reproduce paragraph (a.1) of the definition "trust" in subsection 108(1), which reads: 108. (1) Definitions- In this subdivision, "trust" includes an inter vivos trust and a testamentary trust but in subsections 104(4), (5), (5.2), (12), (13.1), (13.2), (14) and (15) and sections 105 to 107 does not include [...] ...

7 October 2002 Internal T.I. 2002-0159947- MEALS & ENTERTAINMENT EXPENSES Unedited CRA Tags 67.1(2)(a) 67.1(2)(e) 67.1(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Seidel, CMA (613) 957-2058 October 7, 2002 Dear XXXXXXXXXX: Re: Meals & Entertainment Expenses This is in reply to your letter dated August 22, 2002, in which you requested our views concerning the deductibility of certain meal and entertainment expenses and the application of subsection 67.1(1) of the Income Tax Act (the "Act") to such expenses. ...

16 January 2017 Internal T.I. 2016-0651411I7- Reassessment period – transfer pricing Unedited CRA Tags ITA: 152(4)(b)(iii); 152(4.01)(b)(iii); 247(2); 124(4); ITR: 402(3) Principal Issues: Whether subparagraph 152(4)(b)(iii) of the Act allows the Minister to issue an assessment, reassessment or additional assessment of tax under Part I beyond the normal reassessment period (i) to reattribute taxable income earned in a province with respect to a sale of goods to a non-arm’s length non-resident person, (ii) to increase gross revenue attributable to a province that results from a transfer pricing adjustment. ... Ouimet, CPA, CA Attention: John Parker and Dan O’Neil 2016-065141 Reassessment period – transfer pricing We are writing in reply to your request of June 6, 2016, regarding the extended reassessment period under subparagraph 152(4)(b)(iii) of the Income Tax Act (the “Act”). ...

Cette acquisition lui donne droit à un crédit d'impôt à l'investissement de 10%, soit XXXXXXXXXX $. ... L'impôt minimum s'élève à XXXXXXXXXX $ pour l'année 2003. ... Le montant calculé à l'alinéa 127(5)b) de la Loi (XXXXXXXXXX $) est moindre que le montant calculé à l'alinéa 127(5)a) de la Loi (XXXXXXXXXX $). ...

A recent audit revealed that capital tax returns should have been prepared for both 92 & 93. The taxpayer corporation contends that the department is unable to assess 92 & 93 since they are now statute-barred. ... Reasons FOR POSITION TAKEN: Section 181.6 & 190.2 establish the filing dates for purposes of Part I.3 and VI respectively. ...

2 October 2002 Internal T.I. 2002-0135807 F- Lumpsum Somme Forfaitaire Reg 102 / 103 Unedited CRA Tags 153(1) ITA 102(1) REG. 103(4) REG. ... La somme de 30 000 $ sera versée par tranches de 1 000 $ par semaine pour une période de 30 semaines de manière à ce que le paiement de cette somme n'occasionne pas de problèmes financiers à l'employeur. Votre question et vos observations Vous nous demandez si l'employeur doit retenir 5 % de chacun des paiements de 1 000 $, à savoir le taux qui s'applique lorsqu'un paiement est versé sous forme d'une somme forfaitaire qui ne dépasse pas 5 000 $, en vertu du sous-alinéa 103(4)a)(i) du Règlement, ou 15% de chaque tranche de 1 000 $ de la somme de 30 000 $, c'est-à-dire le taux qui s'applique lorsque le paiement versé sous forme d'une somme forfaitaire dépasse 15 000 $, en vertu du sous-alinéa 103(4)c)(i) du Règlement. ...