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6 November 2014 External T.I. 2014-0537851E5- research grant, fellowship, employment income CRA Tags 63 5(1) 56(1)(o) 56(1)(n) Principal Issues: What is the proper income tax treatment of a post-doctoral fellowship (PDF) and a travel/conference allowance received from a trust that is administered by a registered charitable organization. ... A PDF is generally taxable as employment income, research grant or fellowship income. ... Shea-Farrow November 6, 2014 Dear XXXXXXXXXX: Re: Technical Interpretation Request – Post-doctoral Fellowships We are writing in response to your letter of June 19, 2014, requesting our comments on the taxation of a post-doctoral fellowship and a travel/conference allowance paid to an individual on behalf of XXXXXXXXXX by the XXXXXXXXXX (the "Association"). ...

XXXXXXXXXX 2015-056827 Sean Evans, CPA, CGA, MBA 613 670-9049 March 31, 2015 Dear Sir: Re: Class 43.2 – Solar Thermal System This is in response to your email dated January 15, 2015, which enquired about whether solar thermal systems qualify for accelerated capital cost allowance (the "CCA") under Class 43.2 of Schedule II to the Income Tax Regulations (footnote 1) (the "Regulations"). ... The latest editions of these technical guides in PDF format can be downloaded at the link: http://www.nrcan.gc.ca/sites/www.nrcan.gc.ca/files/energy/pdf/Class_431-432_Technical_Guide_en.pdf In particular, section 2.3 describes active solar thermal equipment and schematic ASE 2.3.3 diagrams active solar heating equipment. ... Yours truly, Fiona Harrison, CPA, CA Manager Resources Section Reorganizations 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 "Regulations" means the Income Tax Regulations, C.R.C., c. 945, promulgated under the Act. ...

Séguin Le 18 décembre 2017 Monsieur, Objet: Procédure respectant les critères du paragraphe 89(14) La présente est en réponse à votre courriel du 29 août 2017 dans lequel vous demandez à l’Agence du revenu du Canada (ci-après l’« ARC ») de confirmer si la procédure que vous présentez respecte les critères du paragraphe 89(14) de la Loi de l’impôt sur le revenu (ci-après la « Loi ») dans le contexte d’une société privée. ... Procédure présentée Vous aimeriez savoir si l’envoi d’un courriel, avec accusé de réception et qui contient l’avis écrit requis en document joint (de type PDF), respecte le critère de désignation d’un dividende à titre de dividende déterminé prévu au paragraphe 89(14). ...