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Paragraph 9 of IT-337R2 states, in part, "... it is the Department's view that an amount paid in respect of a retiring allowance constitutes income of the officer or employee during his or her lifetime regardless of who actually receives the payment". ...

Chief Finance, Insurance & Leasing Section Specialty Corporations Rulings Division Corporate Rulings Directorate Legislation Branch ...

Normally, the general test for the deduction of an expense by a taxpayer requires that the expenses be "... incurred by the taxpayer... ...

Le prix de base rajusté est $ 50,000.00. 2. En 1982 cet actionnaire vend à la corporation son bien en immobilisations alors que sa valeur marchande est $500,000.00. ...

Cependant, cette restriction ne s'appliquera pas si le coût total des actions qu'il possède est inférieur à 25 000 $. ...

Savage (613) 995-1178 August 9, 1985 Dear Sirs: Re: Transfer of property to a sister corporation This is in response to your letter of June 18, 1985 wherein you requested clarification of our position with respect to transfers of assets between corporations which are owned by the same shareholder ("sister corporation "). ...

. #... Tout ce qui sert a équiper une personne, un animal ou une chose en vue d'une activité déterminée.... ...

Snider, Section Chief Specialty Rulings Advanced Audit & Investigations Directorate Training Programs Section J.E. ...

" Canadian security is defined in subsection 39(6) and means "... a security (other than a prescribed security).... ...

Transport & General Credit v. Morgan [1939] Ca. 531) there is no guarantee that the expression is to be given the same meaning for the purposes of the Income Tax Act. ...