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Miscellaneous severed letter
10 November 1989 Income Tax Severed Letter 7-4133 - Investment tax credit—qualified transportation equipment
According to the Canadian Alamanac & Directory 1988 Copp Clark Pitman Ltd. ...
Miscellaneous severed letter
6 January 1983 Income Tax Severed Letter B-4078
It is our view that in situations 1, 2 & 4 above, the payments are subject to Part XIII tax under subsection 212(5) of the Act. ...
Miscellaneous severed letter
27 April 1990 Income Tax Severed Letter AC59250 - Shareholder's Benefit
We would agree that the "right" and the "warrant" would both be considered to be "... a right to buy additional shares... ...
Miscellaneous severed letter
23 March 1990 Income Tax Severed Letter AC59599 - Avoidance of Tax on Capital Gains - Intercorporate Dividends
" would be subject to the purpose test of subsection 55(2) of the Act. ...
Miscellaneous severed letter
17 August 1989 Income Tax Severed Letter 7-3960 - [890817]
These rates are as follows: Year % of premium 1977 and prior 0 1978 2 1979 4 1980 6 1981 8 1982 10 1983 12 1984 14 1985 16 1986 18 (d) (i) A farm mutual would be eligible for the small business deduction provided it was throughout the taxation year a Canadian- controlled private corporation. ...
Miscellaneous severed letter
29 March 1990 Income Tax Severed Letter AC59566 - Food and Entertainment Expenses Limitation
Yours truly, for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'informationLANGIND E DOCNUM AC59569 REPLACES TYPEKEY R AUTHORDV LEGS AUTHOR JJONES DESCKEY 5 RATEKEY 1 REFDATE 900329 ETADYEAR ETADSORT ADMINACC LEGS ACCESSLV LEGS99 SUBJECT Nursing home fees SECTION ITA-118.2(2)(d) SECTION SECTION SECTION SECTION $$$$ 5- 9569 19(1) J.D. ...
Miscellaneous severed letter
6 June 1990 Income Tax Severed Letter ACC9565 F - Transfert de régime de pension a REER
" NOS COMMENTAIRES La nouvelle disposition statutaire, qui permet a un contribuable de transférer au R.E.E.R. de son conjoint jusqu 6 000 $ de revenu périodique qu'il reçoit d'un Régime de pension agréé, est énoncée dans. le projet de loi C-52 (la réforme des pensions) déposé a la Chambre des communes le 11 décembre 1989. ...
Miscellaneous severed letter
25 February 1993 Income Tax Severed Letter 9302075 F - Interpretation Bulletin IT-233R
D'après les décisions rendues dans les cas Olympia & York Developments Ltd. et Robert Bédard Auto Ltée, si le bailleur a renoncé au titre ou aux incidents normaux attachés au titre de la propriété en question, la transaction peut fort bien représenter la disposition d'un bien par une partie et l'acquisition d'un bien par l'autre partie. ...
Miscellaneous severed letter
5 March 1990 Income Tax Severed Letter AC59114 - Qualifying Small Business Corporation Assets
It would follow that the assets in 1 and 2 above would be regarded as having " been used in an active business" for the purposes of subparagraph (c)(i)-'of the qsbc share definition and paragraph (a) of the sbc definition. ...
Miscellaneous severed letter
6 February 1990 Income Tax Severed Letter AC59501 - CPP and UI Premiums for Contributions To, and Payments Out of, Deferred Salary Leave Plan
Yours truly, for Director Financial Industries Division Rulings Directorate Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'informationLANGIND E DOCNUM AC59503 REPLACES TYPEKEY R AUTHORDV LEGS AUTHOR DDELOR DESCKEY 5 RATEKEY 1 REFDATE 900228 ETADYEAR ETADSORT ADMINACC LEGS ACCESSLV LEGS99 SUBJECT Securities lending SECTION ITA-132(6)(b), 131(8)(b), 260(1) SECTION SECTION SECTION SECTION $$$$ 19(1) D.S. ...