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"Designated lands" is defined in subsection 2(1) of the Indian Act to mean " a tract of land or any interest therein the legal title to which remains vested in Her Majesty and in which the band for whose use and benefit it was set apart as a reserve has, otherwise than absolutely, released or surrendered its rights or interests, whether before or after the coming into force of this definition". ...

D'après les décisions rendues dans les cas Olympia & York Developments Ltd c. ...

16 January 1987 Income Tax Severed Letter 7-1332- [Sharing of Canada Pension Plan Benefits Between Spouses] JAN 16 1987 SMALL BUSINESS & GENERAL DIVISION D.Y. ...

Le centre prend alors en charge la facture du repas de l'éducateur ou lui verse une allocation raisonnable (exemple 8 $) pour compenser sa dépense. ...

Guglich (613) 957-2102 Attention: XXXXXXXXXX April 28, 1993 Dear Sirs: Re: Cash & Term Deposits Used Principally in an Active Business This is in reply to your letter of December 24, 1992 in which you requested our opinion whether accumulated cash which is invested in term deposits to acquire land and a building to house the company's manufacturing operations would be considered to be "assets used principally in an active business" for purposes of the definition of qualifying small business corporation share in subsection 110.6(1) of the Income Tax Act. ...

Director Bilingual Services & Resource Industries Division Rulings Directorate 000272 ...

Our Views: Our position remains as stated in answer to question 18 of the Thirty-Seventh Canadian Tax Foundation Conference, 1985 Revenue Canada Round Table Questions & Answers (a copy is enclosed for your convenience). ...

Thomas Nelson & Sons Ltd., (1938), 22 T.C. 175 (Ct. of Session). While the Court in Lord Howard de Walden v. ... & J. Black, endorsed by them and paid into the Appellant's account. ... Peter Dixon & Son, Ltd. (1943), 25 T.C. 353 (C.A.)]. In any event, as discussed earlier XXXX does not carry on a financing business. ...

In deciding the Burgess case, he stated at the same place that "... the legal expenses are in the nature of a capital expenditure, by bringing the right into being, rather than in the nature of a revenue expenditure to enforce payment of income from a right in being". ... Yours truly, Chief Resource Industries Section Bilingual Services & Resource Industries Division Rulings Directorate ...

At that time, XXXXXXXXXX comprised more than XXXXXXXXXX % by value of the Canadian Group. ... Estimates made by senior management of the Canadian Group indicate that more than XXXXXXXXXX % of the fair market value of the shares of XXXXXXXXXX may be attributable to the XXXXXXXXXX Properties of XXXXXXXXXX Additional Information 11. ...