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Principal Issues: medical expenses- digestive enzymes and homeopathic substitutes that are not recorded in a pharmaceutical register and equipment such as vent covers, pillow & mattress covers, dust masks and vacuums Position: not eligible under para 118.2(2)(k),(n) or (m) but when homeopathic substitutes and digestive enzymes are provided as part of the medical service, the fees paid to a medical practitioner for such substances qualifies under paragraph 118.2(2)(a) Reasons: do not meet requirements of the relevant provisions A. ...

En outre, un montant supplémentaire de 1 500 $ est déductible en vertu de la disposition 60(j.1)(ii)(B) de la Loi pour chaque année antérieure à 1989 et pour laquelle les cotisations de l'employeur versées à un régime de pension ou à un régime de participation différée aux bénéfices n'ont pas été dévolues au retraité. ...

2- 104(13.2) Position Adoptée: 1- no 2- explain mechanism Raisons POUR POSITION ADOPTÉE: 1- ccm 970847 and XXXXXXXXXX 2- The wording of 104(13.2) and comments on deemed capital gains (ccm # 7-2755, 9508671, 9428005 and E9505075) XXXXXXXXXX 5-970865 Attention: XXXXXXXXXX September 3, 1997 Dear Sirs/Madams: Re: Pre-1972 Spousal Trust and Subsection 104(13.2) of the Income Tax Act We are replying to your facsimile of March 27, 1997 wherein you requested a technical interpretation on a pre-1972 spousal trust and subsection 104(13.2) of the Income Tax Act (the "Act"). ...

Resident Individual Position: Taxable but rate restricted by Canada-U.S. treaty Reasons: Taxable pursuant to s. 2(3), 6(1)(f), 115(1)(a) & 115(2) of the Act but rate restricted 15% of Gross Amount of Payments Pursuant to Article XVIII of Canada-U.S. ...

Je conclus sur ce point que, à moins que l'al. 56(1)n) de la Loi de l'impôt sur le revenu ne s'applique en sa faveur, Mme Savage est assujettie à l'impôt sur le revenu à l'égard des 300 $ reçus de son employeur. ...

Position: Not enough information & must be determined by TSO. Reasons: Tax consequences attaching to past payments to be confirmed by TSO; more info re legislation authorizing the payments and whether deemed to be an expense allowance. ...

See # 56309, 9430695, 9702488, 9335805, 9326897, 9201395, 51672, 940972. ...

Le paragraphe 14 du bulletin d'interprétation IT-428 indique: "... ...

CICA handbook 3055.26-.29 & Appendix A show the proportionate consoldation method (which differs from the method used for tax purposes in that no gain or loss is recognized at the time of contribution 972120 XXXXXXXXXX A. ...

In response to question 34 at the 1993 Revenue Canada Round Table of the Canadian Tax Conference, the Department stated "... ...