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Ruling

5 December 1989 Ruling ACC4131S3 F - Canada-Sweden Social Security Agreement — Extension of CPP Coverage

5 December 1989 Ruling ACC4131S3 F- Canada-Sweden Social Security Agreement Extension of CPP Coverage Unedited CRA Tags n/a 19(1) HBW 4131-S3   Al Watson   (613) 957-2072 Attention:  19(1) December 5, 1989 Dear Sirs: Re:  Agreement on Social Security between Canada and Sweden We have attached a copy of a certificate that has been filed by Mr. 19(1) in which he is asking for an extension to cover a period which has now been completed. 24(1) In order to correct this matter we are prepared to authorize the extension of coverage under the Canada Pension Plan for the additional twenty-one months.  ... Savage A/Director Provincial and InternationalRelations Division c.c.      ...
GST/HST Ruling

15 August 2011 GST/HST Ruling 137575 - Tax status of [...] [Crackers]

Product A is available in [...] flavours: [...]. The [...] have been provided as an example. 2. Product B is available in [...] flavours: [...]. Provided was the [...] as an example. 3. Product A's ingredients are: [...]. 4. Product B ingredients are: [...]. 5. ...
Current CRA website

Chapter 12 - 8504 – Maximum Benefits

Chapter 12- 8504 Maximum Benefits On this page... 12.1 8504(1) Lifetime Retirement Benefits 12.1.1 8504(1)(a)(i) Maximum for connected persons 12.1.2 8504(1)(a)(ii) Maximum for non-connected years 12.1.3 8504(1)(b) Indexing 12.2 8504(2) Highest Average Compensation 12.3 8504(2.1) Predecessor Employer 12.4 8504(3) Alternative Compensation Rules 12.5 8504(4)- Part-Time Employees 12.5.1 8504(4)(a), (b), (c) Compensation 12.5.2 8504(4)(d) Eligible periods 12.6 8504(5) Retirement Benefits Before Age 65 12.7 8504(6) Pre-1990 Benefits 12.8 8504(7) Limit Not Applicable 12.9 8504(8) Cross-Plan Restrictions 12.10 8504(9) Associated Defined Benefit Provisions 12.11 8504(10) Excluded Benefits 12.12 8504(11) [Idem]– Excluded Benefits 12.13 8504(12) [Idem]– Excluded Benefits 12.14 8504(13)-(15) Alternative CPI Indexing 12.1 8504(1) Lifetime Retirement Benefits Paragraph 8504(1)(a) of the Regulations has a maximum limit on LRBs which may be paid from a DB provision to a member in the year that the member starts receiving his pension. ... Cross references: Participating Employer 147.1(1) Definition of Bridging Benefit 8500(1) Definition of Predecessor Employer 8500(1) Connected person 8500(3) Pre-1991 Benefits 8503(3)(e) Highest Average Compensation 8504(2) Retirement Benefits Before Age 65 8504(5) Excluded Benefits 8504(10) 12.1.1 8504(1)(a)(i) Maximum for connected persons The maximum in subparagraph 8504(1)(a)(i) of the Regulations only applies to benefits for a calendar year if: the year is after 1990; the member was connected to the employer at any time in the year; and the employer participated in the plan in the year for the benefit of the member. ... Cross references: Definition of Compensation 147.1(1) Definition of Predecessor Employer 8500(1) Connected person 8500(3) Special Rules MEP 8510(5) 12.1.2 8504(1)(a)(ii) Maximum for non-connected years For years in which the member is not connected with a participating employer under the RPP, the maximum LRB payable to the member in the year of pension commencement is determined by the formula F x G. ...
GST/HST Ruling

29 June 2011 GST/HST Ruling 127330r - [...] [Tax Status of Condominium Units]

(b) Section [...] lists the type of condominium unit to be supplied as [...]. ... (b) The condominium unit type [...] in section [...] of the Agreement was deleted and [...] was inserted. ... (e) Schedule [...] to the Agreement, titled [...], was deleted and Schedule [...] to the Amendment was added. ...
Current CRA website

Appendix D – Daily Meal Rates at Locations Abroad

Appendix D Daily Meal Rates at Locations Abroad Effective Date: October 1, 2006 * Reasonable and justifiable expenses. ... People's Republic of) Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo (See Serbia and Montenegro) Currency: Kuwait Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia Currency: lats Riga 6.50 10.00 15.50 32.00 10.24 42.24 Other 5.20 8.00 12.40 25.60 8.19 33.79 Lebanon Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho Currency: moloti Maseru 76.00 86.00 89.00 251.00 80.32 331.32 Other 60.80 68.80 71.20 200.80 64.26 265.06 Liberia Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein Currency: franc (SW) Vaduz---- 40%- Lithuania Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau Currency: pataca Macau---- 40%- Macedonia Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar Currency: dollar (CDN) Antananarivo 7.00 13.00 15.00 35.00 11.20 46.20 Malawi Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives Currency: rufiyaa Male---- 40%- Mali Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique Currency: euro Fort-de-France---- 40%- Mauritania Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico Currency: dollar (CDN) Mexico City 13.00 24.00 32.00 69.00 22.08 91.08 Micronesia Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat Currency: dollar (EC) Plymouth 23.00 62.00 85.00 170.00 54.40 224.40 Morocco Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia Currency: dollar (Namibia) Windhoek- 102.00 133.00 235.00 94.00 329.00 Nauru Currency: dollar (A) Yaren---- 40%- Nepal Currency: rupee (NP) Kathmandu 552.00 1005.00 1230.00 2787.00 891.84 3678.84 Other 441.60 804.00 984.00 2229.60 713.67 2943.27 Netherlands Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 31.00 39.00 70.00 28.00 98.00 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria Currency: naira Abuja 2100.00 3100.00 3700.00 8900.00 2848.00 11748.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 2480.00 2960.00 7120.00 2278.40 9398.40 Northern Ireland Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway Currency: krone Jatta / Stavanger- 240.00 370.00 610.00 244.00 854.00 Oslo- 290.00 375.00 665.00 266.00 931.00 Other- 232.00 300.00 532.00 212.80 744.80 Oman Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands Currency: dollar (NZ) Adamstown---- 40%- Poland Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal Currency: euro Lisbon- 20.00 28.00 48.00 19.20 67.20 Other / Azores- 16.00 22.40 38.40 15.36 53.76 Puerto Rico Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion Currency: euro Saint-Denis---- 40%- Romania Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia Currency: dollar (US) Moscow 17.00 38.00 53.00 108.00 34.56 142.56 St. ... Helena Currency: pound Jamestown---- 40%- St. Kitts & Nevis Currency: dollar (US) Basseterre 16.00 25.00 40.00 81.00 25.92 106.92 St. ...
Current CRA website

Appendix D – Daily Meal Rates at Locations Abroad

People's Republic of) Currency: won (North Korea) Pyongyang---- 40%- Korea (Republic of) Currency: won (South Korea) Seoul 29000.00 38000.00 48000.00 115000.00 36800.00 151800.00 Other 23200.00 30400.00 38400.00 92000.00 29440.00 121440.00 Kosovo (See Serbia and Montenegro) Currency: Kuwait Currency: dinar (K) Kuwait City- 5.00 8.00 13.00 5.20 18.20 Kyrgyzstan Currency: dollar (US) Bishkek 6.00 12.00 14.00 32.00 10.24 42.24 Laos Currency: dollar (US) Vientiane 3.50 14.00 17.00 34.50 11.04 45.54 Other 2.80 11.20 13.60 27.60 8.83 36.43 Latvia Currency: lats Riga 6.00 9.00 14.00 29.00 9.28 38.28 Other 4.80 7.20 11.20 23.20 7.42 30.62 Lebanon Currency: dollar (US) Beirut- 19.00 31.00 50.00 20.00 70.00 Other- 15.20 24.80 40.00 16.00 56.00 Lesotho Currency: moloti Maseru 67.00 76.00 79.00 222.00 71.04 293.04 Other 53.60 60.80 63.20 177.60 56.83 234.43 Liberia Currency: dollar (US) Monrovia- 23.00 28.00 51.00 20.40 71.40 Libya Currency: dinar (L) Tripoli- 19.00 28.00 47.00 18.80 65.80 Other- 15.20 22.40 37.60 15.04 52.64 Liechtenstein Currency: franc (SW) Vaduz---- 40%- Lithuania Currency: litas Vilnius 31.50 37.00 52.50 121.00 38.72 159.72 Other 25.20 29.60 42.00 96.80 30.98 127.78 Loompa Land Currency: dollar (A) Bloompa------ Zimzum------ Luxembourg Currency: euro Luxembourg 9.92 14.87 27.27 52.06 16.66 68.72 Macau Currency: pataca Macau---- 40%- Macedonia Currency: dollar (US) Skopje 5.00 10.00 16.00 31.00 9.92 40.92 Other 4.00 8.00 12.80 24.80 7.94 32.74 Madagascar Currency: dollar (CDN) Antananarivo 6.00 9.00 15.00 30.00 9.60 39.60 Malawi Currency: dollar (CDN) Blantyre 15.00 11.00 12.00 38.00 12.16 50.16 Lilongwe- 16.00 18.00 34.00 13.60 47.60 Other- 12.80 14.40 27.20 10.88 38.08 Malaysia Currency: ringgit Kuala Lumpur 42.00 54.00 74.00 170.00 54.40 224.40 Other 33.60 43.20 59.20 136.00 43.52 179.52 Maldives Currency: rufiyaa Male---- 40%- Mali Currency: franc (CFA) Bamako 5600.00 13200.00 15400.00 34200.00 10944.00 45144.00 Other 4480.00 10560.00 12320.00 27360.00 8755.20 36115.20 Malta Currency: pound (M) Valletta 7.00 5.00 8.00 20.00 6.40 26.40 Marshall Islands Currency: dollar (US) Majura 5.00 9.00 16.00 30.00 9.60 39.60 Martinique Currency: euro Fort-de-France---- 40%- Mauritania Currency: ouguiya Nouakchott 2500.00 2600.00 3600.00 8700.00 2784.00 11484.00 Other 2000.00 2080.00 2880.00 6960.00 2227.20 9187.20 Mauritius Currency: rupee (M) Port Louis 200.00 300.00 500.00 1000.00 320.00 1320.00 Mexico Currency: dollar (CDN) Mexico City 10.00 22.00 35.00 67.00 21.44 88.44 Micronesia Currency: dollar (US) Palikir 5.00 9.00 16.00 30.00 9.60 39.60 Moldova Currency: dollar (US) Chisinau- 10.00 14.00 24.00 9.60 33.60 Monaco Currency: euro Monte Carlo 17.00 24.00 40.00 81.00 25.92 106.92 Mongolia Currency: dollar (US) Ulaanbaatar- 6.00 9.00 15.00 6.00 21.00 Other- 4.80 7.20 12.00 4.80 16.80 Montserrat Currency: dollar (EC) Plymouth 24.00 34.00 90.00 148.00 47.36 195.36 Morocco Currency: dirham Casablanca 115.00 200.00 240.00 555.00 177.60 732.60 Rabat 110.00 120.00 210.00 440.00 140.80 580.80 Other 88.00 96.00 168.00 352.00 112.64 464.64 Mozambique Currency: dollar (US) Maputo- 10.00 14.00 24.00 9.60 33.60 Other- 8.00 11.20 19.20 7.68 26.88 Myanmar (Burma) Currency: dollar (US) Rangoon 15.00 26.00 33.00 74.00 23.68 97.68 Other 12.00 20.80 26.40 59.20 18.94 78.14 Namibia Currency: dollar (Namibia) Windhoek- 90.00 117.00 207.00 82.80 289.80 Nauru Currency: dollar (A) Yaren---- 40%- Nepal Currency: rupee (NP) Kathmandu 500.00 840.00 1025.00 2365.00 756.80 3121.80 Other 400.00 672.00 820.00 1892.00 605.44 2497.44 Netherlands Currency: euro Amsterdam- 35.00 40.00 75.00 30.00 105.00 The Hague- 28.00 39.00 67.00 26.80 93.80 Other- 28.00 32.00 60.00 24.00 84.00 New Caledonia Currency: franc (CFP) Noumea- 2600.00 3400.00 6000.00 2400.00 8400.00 New Zealand Currency: dollar (NZ) Auckland 25.00 45.00 58.00 128.00 40.96 168.96 Wellington 25.00 45.00 58.00 128.00 40.96 168.96 Other 20.00 36.00 46.40 102.40 32.77 135.17 Nicaragua Currency: dollar (US) Managua 9.00 12.60 20.40 42.00 13.44 55.44 Other 7.20 10.08 16.32 33.60 10.75 44.35 Niger Currency: franc (CFA) Niamey 7200.00 9400.00 13400.00 30000.00 9600.00 39600.00 Other 5760.00 7520.00 10720.00 24000.00 7680.00 31680.00 Nigeria Currency: naira Abuja 2100.00 2300.00 3600.00 8000.00 2560.00 10560.00 Lagos 1900.00 3400.00 4000.00 9300.00 2976.00 12276.00 Other 1680.00 1840.00 2880.00 6400.00 2048.00 8448.00 Northern Ireland Currency: pound Belfast 9.60 11.40 16.00 37.00 11.84 48.84 Norway Currency: krone Jatta / Stavanger- 225.00 325.00 550.00 220.00 770.00 Oslo- 250.00 375.00 625.00 250.00 875.00 Other- 200.00 300.00 500.00 200.00 700.00 Oman Currency: sul rial (Oman) Muscat 7.00 10.00 13.00 30.00 9.60 39.60 Other 5.60 8.00 10.40 24.00 7.68 31.68 Pakistan Currency: rupee (PK) Islamabad 200.00 490.00 620.00 1310.00 419.20 1729.20 Karachi- 520.00 680.00 1200.00 480.00 1680.00 Lahore 285.00 615.00 695.00 1595.00 510.40 2105.40 Other 160.00 392.00 496.00 1048.00 335.36 1383.36 Panama Currency: dollar (US) Panama City 8.00 15.00 23.00 46.00 14.72 60.72 Other 6.40 12.00 18.40 36.80 11.78 48.58 Papua-New Guinea Currency: kina Port Moresby 23.00 45.00 61.00 129.00 41.28 170.28 Other 18.40 36.00 48.80 103.20 33.02 136.22 Paraguay Currency: guarani Asuncion- 73000.00 92000.00 165000.00 66000.00 231000.00 Other- 58400.00 73600.00 132000.00 52800.00 184800.00 Peru Currency: dollar (CDN) Lima 13.00 24.00 30.00 67.00 21.44 88.44 Other 10.40 19.20 24.00 53.60 17.15 70.75 Philippines Currency: peso (P) Manila- 700.00 1000.00 1700.00 680.00 2380.00 Other- 560.00 800.00 1360.00 544.00 1904.00 Pitcairn Islands Currency: dollar (NZ) Adamstown---- 40%- Poland Currency: dollar (US) Warsaw 29.00 26.00 30.00 85.00 27.20 112.20 Other 23.20 20.80 24.00 68.00 21.76 89.76 Portugal Currency: euro Lisbon- 16.00 26.00 42.00 16.80 58.80 Other / Azores- 12.80 20.80 33.60 13.44 47.04 Puerto Rico Currency: dollar (US) San Juan 14.00 36.00 43.00 93.00 29.76 122.76 Qatar Currency: riyal (Q) Doha 66.00 85.00 118.00 269.00 86.08 355.08 Réunion Currency: euro Saint-Denis---- 40%- Romania Currency: dollar (US) Bucharest 16.00 14.00 20.00 50.00 16.00 66.00 Other 12.80 11.20 16.00 40.00 12.80 52.80 Russia Currency: dollar (US) Moscow 14.00 31.00 43.00 88.00 28.16 116.16 St. ... Helena Currency: pound Jamestown---- 40%- St. Kitts & Nevis Currency: dollar (US) Basseterre 14.00 21.00 53.00 88.00 28.16 116.16 St. ... Pierre et Miquelon Islands Currency: euro Saint-Pierre---- 40%- St. ...
Current CRA website

T5013SCH141 General Index of Financial Information (GIFI) – Additional Information

T5013SCH141 General Index of Financial Information (GIFI) Additional Information Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Accessible Fillable PDF (t5013sch141-fill-23e.pdf) Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2021 Fillable PDF (t5013sch141-fill-21e.pdf) 2016 Fillable PDF (t5013sch141-fill-16e.pdf) 2015 Fillable PDF (t5013sch141-fill-15e.pdf) 2013 Fillable PDF (t5013sch141-fill-13e.pdf) Print and fill out by hand Standard print PDF (t5013sch141-23e.pdf) Previous years: Standard print PDFs This form is also available for the years listed below: 2021 Standard print PDF (t5013sch141-21e.pdf) 2016 Standard print PDF (t5013sch141-16e.pdf) 2015 Standard print PDF (t5013sch141-15e.pdf) 2013 Standard print PDF (t5013sch141-13e.pdf) 2011 Standard print PDF (t5013sch141-11e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
Old website (cra-arc.gc.ca)

Privacy Impact Assessment (PIA) summary – Scientific Research and Experimental Development (SR&ED) Incentive Program (Enhanced Expenditures Claim Form T661) - Scientific Research and Experimental Development Directorate, Compliance Programs Branch

Definitions (5.3) The following definitions apply in this subsection and subsections (5.1) and (5.2): "SR&ED form" / « formulaire de RS&DE » "SR&ED form" means a prescribed form required to be filed under subsection 37(11). ... "claim preparer information" / « renseignements relatifs au préparateur » "claim preparer information" means prescribed information regarding (a) the identity of the claim preparer, if any, of an SR&ED form, and (b) the arrangement under which the claim preparer agrees to accept consideration in respect of the preparation of the form. ... Summary of the project / initiative / change Budget 2013 introduced measures to provide the CRA with administrative tools to enable better risk assessment. ...
Technical Interpretation - External

28 November 1989 External T.I. 58940 F - Diamond Deposits — Mineral Resource

28 November 1989 External T.I. 58940 F- Diamond Deposits Mineral Resource Unedited CRA Tags 248(1) mineral resource 19(1) File No. 5-8940   G.R. White   (613) 957-8585 November 28, 1989 Dear Sirs: Re:  Diamond Deposits- Mineral Resource We are writing in reply to your letter dated October 19, 1989, in which you requested certification that any diamond deposits discovered in kimberlite pipes as a result of the 24(1) would qualify as a mineral resource as defined in subsection 248(1) of the Income Tax Act (the "Act"). ...
Technical Interpretation - Internal

12 December 1996 Internal T.I. 9629217 - NON-CAPITAL LOSS & DIVISION C DEDUCTIONS

12 December 1996 Internal T.I. 9629217- NON-CAPITAL LOSS & DIVISION C DEDUCTIONS Unedited CRA Tags 111(8) 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. ... Calculation of Taxable Income Business Loss $(10,000) Taxable Capital Gain 9,000 Net Income deemed to be nil under paragraph 3(f) 0 Capital Gains Deduction (9,000) Taxable Income 0 Non-Capital Loss Calculation as defined in subsection 111(8) Amounts B, C, D, D.1, D.2 0 Thus, Non-capital loss = A E is calculated as Business Loss + Amount deducted under 110.6 or 10,000 + 9,000 = $19,000 Less: F (9,000) Non-Capital Loss $10,000 It is clear from the technical notes to the 1985 amendments to subsection 111(8) of the Act that the intent of the amendments is to permit an individual to "preserve" a non-capital loss when the taxpayer has any of the deductions set out in part "E" of the formula for a non-capital loss which would reduce taxable income if the taxpayer had sufficient income. ... Oulton Section Chief Business, Property & Personal Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

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