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Thompson Chief, Technical Review Section Technical Interpretations Division Legislative & Intergovernmental Affairs Branch ...

In addition, Holdco contributed a $400,000 loan to the partnership at prime + 1% to be repaid over five years by blended payments of principal and interest. ...

Hall, Director FROM- Specialty Corporations Rulings Division Mines, Oil & Forest Industry Section J.C. ...

With & Co. Ltd. v. The Queen 66 DTC 5358 (Ex. Ct.) aff'd 68 DTC 5033 (S.C.C.)? ...

It is your understanding that section 80.4 of the Act would result in the following benefit being included in a taxpayer's income from employment: Loan X Prescribed Rate ($100,000 X 10%) $10,000 Interest Paid by Employer ($100,000 X 3%) 3,000 Subtotal $13,000 Amounts Paid on the Loan in the Year 12,000 ($100,000 X 9% + $100,000 X 3%) Section 80.4 Benefit $1,000 It is your understanding that although the employee in the above example would receive a $3,000 benefit from the employer, the taxable benefit pursuant to section 80.4 of the Act would be $1,000. ...

Nous sommes d'avis que le gain en capital imposable réalisé lors de la vente d'un droit de coupe de bois est admissible à l'exonération de 100 000 $ sur les gains en capital. ...

As indicated in our earlier letter, in order for an acquisition of control of a corporation to be "grandfathered", and thereby exempted from the provisions of proposed subsection 249(4) of the Act, clause 70(2) of the Bill requires that such acquisition occur before 1988 and that "... the persons acquiring the control were obliged on (January 15, 1987) to acquire the control pursuant to the terms of the agreements in writing entered into on or before... ...

Il demeure une question de faits à savoir si le rachat d'actions (visé au paragraphe 84(3) L.I.R.) fait partie d'une "... série d'opérations ou d'événements dont l'un des résultats a été de diminuer sensiblement la partie du gain en capital qui, sans le dividende, aurait été réalisé lors d'une disposition d'une action du capital-actions à la juste valeur marchande... ...

Rosa Kauffman Chief Leasing & Financing Section Financial Industries Division Rulings Directorate ...

Therefore, in your example, # of the $25,000 which would otherwise be taxable in the minor grandchild's hands for the 1986 and 1987 taxation years will not be subject to subsection 74.1(2) of the Act. ...