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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 A 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. ...

Par ailleurs, en plus de payer pour l'achat de l'usufruit pour une période de cinquante (50) ans, l'acheteur s'engage à payer annuellement des frais d'entretien d'environ 200 $ par semaine-vacances acquise. 5. ...

Sequin v MNR; 1967 CTC 249) held that "... as their operations in relation to this property never, in fact, reached the stage of carrying on a business in common, there is no evidence upon which I can find... that there was a relationship... that would fall within the statutory definition of 'partnership'". ...

(ii) Norway and Trinidad & Tobago Treaties These treaties are very like the old Treaty considered by the Tax Appeal Board in Dorian Smith v. ...

Therefore, as supported by virtue of the "common mind" test as outlined in Merritt Estates or the concept of " a relationship of subordination" discussed in Special Risks, it is our opinion that a sole general partner of the limited partnership would not normally deal at arm's length with that limited partnership. ...

For purposes of rendering our comments herein, we are obliged to add that we would expect that the termination clause would also provide that the occurrence of termination would not have any effect on any action taken or performed by the resource company before such occurrence; and would not negate the obligation of the resource company (1) to renounce the maximum amount of expenses that it would othervise be entitled to renounce by reason of the expenses being incurred before the occurrence, ($) to issue shares pursuant to the agreement, or (3) to flow-through any incentive payments to which the resource company would otherwise be entitled. ...

Your questions and comments are as follows: (1) 19(1) 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 10% penalty will apply as you have not reached the age of 59 & 1/2. ...

Exceptions to the above are provided "... where the contract provides that the right is not exercisable until the death, bankruptcy or permanent disability of an individual designated therein... ...

This program is delivered on behalf of Agriculture Canada by Employment & Immigration Canada ("E&IC"). ... RESEARCH BRANCH • One payment of $990,000 is made annually to the National Sciences and Engineering Council (the "NSEC"). ... However, current Regulation 200(2)(b) requires the NSEC and the Pest Management Office to issue T4A-Slips with respect to such research grants. • A payment is made which represents the Government of Canada's membership dues in the Commonwealth Agriculture Bureau International. ...

Not if before the end of the taxation year in which the production expenditures are made, income in respect of the film exceeding XXXXXXXXXX % of such production expenses is included in computing the Production Partnership's income for that year. 2. ... The general partner of the Production Partnership will own a 0.01% interest; b) once the substription price for Class B Units has been paid in cash, subject to the exemption described below in paragraph c), 99.99% of the profits and losses of the Production Partnership will be allocated rateably between the holders of the Class A Units and the Class B Units, based upon the amount of their partnership capital at the end of the relevant fiscal period (i.e. approximately XXXXXXXXXX % of the 99.99% share of the Production Partnership's profits and losses for the MLP, and approximately XXXXXXXXXX % of the 99.99% share for THC). ...