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Alternatively, officials in the Registered Pension & Deferred Income Plans Division, Registration Directorate, may be able to provide you with this information. ...

Members of the club paid $ 500 as an initiation fee (Life Membership) and are not entitled to receipt of annual income from the club. ...

It is our opinion that where intellectual property is made available to the public at large, the requirement found in paragraph 37(l)(a) of the Act, "… that the taxpayer is entitled to exploit the results…" obtained from the SR&ED would not be fulfilled. ...

Yours truly, for Director Small Business & General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch RBD /zg ...

If the adjusted cost base of the shares of the subject corporation to the corporate owner is the same as the adjusted cost base of the shares to the parent, the "income earned or realized" by the subject corporation may include the "income earned or realized" by the subject corporation during the period when the shares were owned by the parent as well as when the shares were owned by the child provided that the " income earned or realized" is on hand and is reflected in the gain inherent in the shares of the subject corporation. ...

Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...

Clark Chief Leasing & Financing Section Financial Industries Division Rulings Directorate ...

Vous recevrez, sous pli distinct, le remboursement de votre dépôt au montant de 325,00 $. ...

M.N.R. 49 DTC 602 and Dominion Steel & Coal Corp. Ltd. v. M.N.R. 57 DTC 147- but do not consider either decision of much assistance in resolving the matter, at least beyond their assistance in removing any minor doubt that such hedging gains on hedging arrangements were on income account or were on account of capital. ...

October 11, 1994 T1 Programs Division HEAD OFFICE T1 Assessment & Rulings Directorate Reassessment Section D. ... Paragraph 118.2(2) of the Act states that " For the purposes of subsection (1), a medical expense of an individual is an amount paid... ...