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Shea-DesRosiers Chief of Assessing (613) 957-8953 Non-Resident Trusts Section 5- 9564 • Whether the Will creates a Trust- Whether Subsection 70(5) of the Income Tax tax applies- Whether the Trust Agreement is a "trust" for the purposes of the Income Tax Act We have received a request from XXX concerning the application of subsection 104(1) of the Income Tax Act to the above-mentioned estate and the Trust Agreement as well as the application of subsection 70(5) of the Income Tax Act to the provisional heir upon his death. ...

SUBJECT: REASONABLENESS OF A RETIRING ALLOWANCE SECTION: 56(1)(a)(ii), 248(1)] PRAIRIE TAX CONFERENCE May 19 & 20, 1992 DRAFT/EBAUCHE Question 10 For a payment to be considered a retiring allowance and a deductible expense to the payer, the amount of the payment must be reasonable having regard to the length of service involved, its relationship to the remuneration received for the years of service and the value of other retirement benefits to which the employee is entitled. ...

Mignault dans Le droit civil canadien, tome 2, page 271, définit ainsi l'interdiction: "... la déclaration faite par la justice qu'une telle personne, étant privée de sa raison, (prodigue, ivrogne d'habitude ou adonnée b l'usage de l'opium ou autre narcotique,) et, par suite, incapable de faire par elle-même aucun acte valable, doit recevoir un (curateur), qui prendra soin d'elle, et la représentera dans les actes de la vie civile... l'état d'une personne qui, ayant été en fait reconnue incapable de se conduire elle-même, a été déclarée en droit incapable de faire aucun acte civil... ...

., & v.t. 1. a. Not changing in form or character, the same, unvarying, (present a uniform appearance; all of uniform size and shape;...);.... 2. n. ...

11 May 1990 Income Tax Severed Letter RRRR220 F- Si une “bourse pour élèves gravement handicapés” constitue une récompense visée par règlement aux fins de l'alinéa 56(1)n) Unedited CRA Tags 56(1)(n), 118.5(1) DATE MAY 11 1990 TO BUREAU PRINCIPAL FROM BUREAU PRINCIPAL ' Division du traitement des DE Section des services déclarations bilingues Andrée Simard M. ...

. # 92-0859T/1938T Central Records 19(1) Return to Rulings, Room 303, Met. ...

7 September 1990 Income Tax Severed Letter- Tax consequences to the issuer and holder on the exercise by a holder of the exchange right in an exchangeable debenture Unedited CRA Tags 9, 20(1)(f), 51, 54(h), 206.1 Decision Summary Number 90063-3 Originating Section Leasing & Financing Officer T. ...

Read at the 1988 CTF Conference (at page 18:10) we indicated that the distribution of all of one type of property pro rata to all shareholders should be referred to as a "partial double-winged butterfly" and that a distribution of property of one type "... to one or more (but not all) shareholders... ...

Jacques April v MNR [[1982] C.T.C. 2083] 82 DTC 1093 should also be noted: "... a taxpayer who avers the existence of such long-term program must put forward very convincing evidence that the running expenses claimed are part of an organized and systematic program, planned according to the aforementioned criteria for "earning a profit". ...

The test as to whether separate businesses exist is found in Scales v George Thompson & Company Limited (1927), 13 TC 83. ...