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XXXXXXXXXX You enquire as to whether expenditures incurred in respect of these transactions would be considered as " capital expenditures incurred in the normal and ordinary course of the existing business of XXXXXXXXXX" for purposes of paragraph (ii)(e) of the definition of ECF in paragraph 86 of the Ruling". ...

Principal Issues: whether XXXXXXXXXX are entitled to exempt 1/3 of their remuneration as XXXXXXXXXX from income under 81(2) or (3) Position: no Reasons: 1:no amount paid as an allowance & no deeming provision in the Alta Municipal Gov't act to deem any portion of remuneration to be an allowance 2.XXXXXXXXXX is neither a provincial legislature, an incorporated municipality or a similar muncipical body A. ...

30 June 1993 External T.I. 9305495 F- Chinese Joint Venture Canada- China Treaty Unedited CRA Tags 95(1) foreign affiliate, 186(4) Treaty China Article 21   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Joint Venture XXXXXXXXXX This is in reply to your letter dated February 18, 1993 and further to our telephone conversation (XXXXXXXXXX- Laurikainen) June 21, 1993. ...

28 July 1993 External T.I. 9307165 F- Acquisition of Control by Trustees Unedited CRA Tags 249(4), 256(7)(a)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Subsection 249(4) of the Income Tax Act (the "Act') Acquisition of Control by Trustees We are writing in response to your letter of March 2, 1993 wherein you requested our view as to whether an acquisition of control for the purposes of subsection 249(4) of the Act has resulted in the following situations outlined in your letter. ...

22 July 1993 External T.I. 9309125 F- Spouse Not Able to Have 2 P/R After a 73(1) Transfer Unedited CRA Tags 54 principal residence, 73(1)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Principal Residence Designation We are replying to your letter of March 23, 1993, concerning the interaction of paragraphs 54(g), 40(2)(b) and subsection 40(4) of the Income Tax Act (the Act) as it relates to a particular fact situation. ...

3 November 1993 External T.I. 9322955 F- Assets Principally Used in an Active Business Unedited CRA Tags 110.6(1) qualified small business corporation share, 127(7)(b), 127(7)(e), 248(1) small business corporation   XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Assets Principally Used in an Active Business This is in reply to your letter of August 5, 1993 requesting a technical interpretation to determine whether a corporate owned house and land could be considered to be "assets principally used in an active business" as required in the definition of a "small business corporation" in subsection 248(1) of the Income Tax Act (the "Act") and in the definition of "Income of the corporation for the year from an active business" as set out in paragraph 125(7)(b) of the Act. ...

24 November 1993 External T.I. 9317965 F- Shareholders and Wage Loss Replacement Plans Unedited CRA Tags 6(1)(f)   XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Wage Loss Replacement Plans This is in reply to your letter of June 11, 1993 concerning group sickness or accident insurance plans which involve an individual who is both a shareholder and an employee. ...

La déduction de base d'une corporation pour une année d'imposition est le montant correspondant à l'intérêt, calculé au taux prescrit, pour l'année sur un prêt de 1 000 000 $ qui ne serait pas remboursé tout au long de l'année. ...

Toutefois, pour être admissible au programme, le participant s'engage à faire un investissement personnel dans l'entreprise d'au moins 25% du montant maximal auquel il aura droit (jusqu'à concurrence de 4 000 $) en espèces ou sous forme de biens qui serviront à l'exploitation de l'entreprise. ...

Par ailleurs, il nous apparaît que certains organismes pourraient constituer des associations non incorporées au sens de l'article 2267 du CcQ, auquel cas ils n'auraient pas à produire de déclaration de revenu annuelle en vertu du paragraphe 150(1) de la Loi, à moins que leur revenu comme fiducie réputée en vertu du paragraphe 149(5) de la Loi ne dépasse 500 $ ou que le ministre n'exige qu'une déclaration soit produite (selon le paragraphe 14 du IT-496). ...