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Loans and Grants The provisions of paragraph 12(1)(x) of the Act include in computing a taxpayer's income amounts received from a government or other public authority, in the course of earning income from a business, which "... can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a reimbursement, contribution, allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of the cost of property or in respect of an outlay or expense". ... Loan Write-Off's / Interest Concessions Where a borrower's debt is settled or extinguished without any payment or by the payment of an amount less than the principal amount of such debt, the provisions of subsection 80(1) of the Act may apply to reduce certain income tax deductions otherwise available to such borrower. ...

VOTRE OPINION A la page 2 de votre note de service, vous exprimez l'opinion suivante: «... la fiducie devrait être considéré comme une fiducie administrative et imposé en vertu de 122(1), pour les raisons suivantes. ... Dans cette cause, le juge Monet a précisé à la page 547, ce qui suit: «... s'il est vrai qu'au sens de la Loi de l'impôt sur le revenu "succession" signifie "héritier", il me paraît également vrai que pour continuer à être une succession il faut conserver la qualité d'héritier. ...

F.C.T. ((1946) 72 C.L.R. 634 at 648) Dixon J. of the High Court of Australia stated that the answer to whether an expenditure is on income or capital account, "... depends on what the expenditure is calculated to effect from a practical and business point of view rather than upon the juristic classification of the legal rights, if any, secured, employed or exhausted in the process. ... Ltd., supra, at p. 648, reminds us that the classification of such expenditures '... depends on what the expenditure is calculated to effect from a practical and business point of view rather than upon the juristic classification of legal rights...', supra. ...

Could the following be added to 3(A) "Complete and file form T661 for an R & D claim" to be consistent with the comments on T2038 for use by corporations. ... What is important to note is that investment tax credits earned by a partnership reduce the depreciable property under 127(12) or the R & D pool under section 37 by virtue of subsection 127(12.1) at the partnership level and not at the partner's level. ...

21(1)(b) 12) chapter 7- pages 54 and following We understand that the reference to "qualified expenditures" was dropped deliberately because of the unlikelihood of individuals incurring R & D costs. ... Some of those references have been indicated on attached photocopies of the draft 1989 guide. 13) Pages 56 and 57- ITC's There doesn't seem to be clear information that unused ITCs for properties acquired (or R & D expenditures made) before April 20, 1983 is not available in 1989. ...

Page 2.4, paragraph 2, line 1, we suggest the words "compliance with various notice and other requirements, followed by the filing with the director of "should be added after the words " dissolution under S. 211 requires". ... The Department's position regarding the application of subsection 78(l) and (2) of the Act are as outlined in paragraph 12(h) of IT-l09R which states in part that: "... section 78 will not be applied provided the Department can be assured to its satisfaction that the unpaid amounts will be paid by the parent prior to the respective dates on which subsection 78(1) or (3) would have become operative had the subsidiary not been wound-up". ...

However, the taxpayer should be prepared to explain the reason(s) for the delay in his or her attempt to sell the property in order that a determination be made as to whether resulting costs were in fact paid “... as or on account of moving expenses incurred in respect of an eligible relocation...”, as required under subsection 62(1) of the Act. If, for example, it is determined that the taxpayer's intention was to hold the property for investment purposes or to hold it until the market improved, selling costs will generally not be considered “... amounts paid by the taxpayer as or on account of moving expenses incurred in respect of an eligible relocation.” ...

Mandeville (613) 957-8982 ' l'attention d' xxxxx Le 28 mai 1990 Messieurs, Objet: Demande d'opinion en matière d'impôt sur le revenu touchant les incidences fiscales d'une relation de mandant/mandataire entre corporations «soeurs» La présente fait suite à votre lettre du 21 décembre 1989 dans laquelle vous nous demandez notre opinion concernant les incidences fiscales résultant d'un mandat entre corporations «soeurs» selon lequel l'une des corporation confie à l'autre le mandat d'administrer une de ses entreprises. ... Cependant, C Inc. demeure sujette au contrôle et à la surveillance de V Ltée, qui conserve son pouvoir et la responsabilité d'établir et d'assurer la réalisation des objectifs auxquels elle pourra soumettre l'exploitation de l'entreprise non réglementée. 7* V Ltée verse annuellement à C Inc. une somme de 1 000 $ en considération de l'éxécution de son mandat. 8* C Inc. peut, pour le compte et au nom de V Ltée: a) conclure toutes conventions dans le cours normal de l'entreprise; b) émettre les factures et les autres documents à caractère commercial, et recevoir paiement pour les services rendus dans le cadre de l'exploitation de l'entreprise non réglementée; et c) intenter toute action ou prendre toute voie d'exécution contre des tiers. 9* V Ltée a les pouvoirs et la capacité d'exploiter l'entreprise non réglementée même si la plupart des activités qu'elle exerce sont soumises à une réglementation. ...

However, you may find such criteria, which are as follows, to be overly restrictive: • no part of the corporation's income may be payable to or otherwise available for the benefit of any member or shareholder;- the corporation cannot acquire control of any other corporation;- the corporation cannot carry on business; and- the corporation must expend 90% of its income on Research. ... Such royalties would constitute income in the hands of the researchers, and would be a deductible expense to the entity. •---- Although you have not raised this issue, you may have thoughts or concerns regarding the tax consequences to the financial backers. ...

Although, we agree that the phrase "... acquired a capital property (in this section referred to as his "replacement property") as a replacement for his former property... ... "THE TAXPAYER ELECTS UNDER SECTION 44(1) TO HAVE THE LISTED PROPERTIES DESIGNATED AS "REPLACEMENT PROPERTIES" " and, in Audit's, XXX in our view, not all of the conditions stated in paragraph 7 of IT-259R2 have been met. ...