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For purposes of determining the amount of any deemed dividend under the provisions of subsection 84(2) of the Act, is this liability deducted in the determination of “... the amount or value of the funds or property distributed or appropriated...”? ... DEPARTMENT'S POSITION Subject to certain adjustments set out therein, paragraph 89(1)(c) of the Act provides that the “paid-up capital” in respect of a class of shares of the capital stock of a corporation is “... an amount equal to the paid-up capital in respect of the class of shares at the particular time, computed without reference to the provisions of this Act...” ...

. • In year 1, Division A (employee contributions) pays out XXX in claims while earning XXX in interest and spending XXX on administrative expenses. • In the same year, Division B (employer contributions) pays out XXX in claims while earning XXX in interest and spending XXX in administrative expenses. ...

The issue that must be decided in a particular case is therefore whether the taxpayer's activities are, in fact, with respect to "prospecting, exploring or drilling " or with respect to basic research, applied research or development of new or improved materials, devices, products or processes. ... Chief, Mines, Oil & Forest Industries Specialty Corporation Rulings Division Corporate Rulings Directorate Legislation Branch c.c. ...

This aspect was emphasized in the second paragraph of your News Release of October 26, 1983 and of particular significance is the fact that ".. each situation will be of necessity judged on its own merits". (3) In each of the scenarios, the distributor is granted the rights to monitor the production process, to act as an observer or as a consultant, without any right of veto. ... As discussed, we were alarmed with the impression given in the October 27 Globe & Mail article by Dan Westell entitled: "Fox offers new tax changes to lure broadcast investment". ...

XXXX argumentation could be summarized as follows:- In the interpretation of statutes, there is a presumption against retrospective operation "unless by express words or necessary implication it appears that such was the intention of the legislature" (Driedger, Elmer A: The Construction of Statutes, 1983, Butterworth & Co. ... London, Sweet & Maxwell. 1969, at page 33. 3. Our reading of the authorities does not lead us to the same conclusion as XXXX with request to "retrospectivity" and "retroactivity". ...

2 August 1985 Income Tax Severed Letter 7-4095- [N/A] FOREIGN & SMALL BUSINESS SECTION D. ... Since this will result in the conversion of taxable dividends to capital gains in to a provision such as subsection 84(1) of the Act to remedy the situtation, we have brought this to the attention of our Current Amendments & Regulations Division. ...

Page 4.2, paragraph 4, line 2, we suggest that the words "of a particular class to which the takeover bid relates" be added after the words " of the holders of the shares" and that the word "affected" be deleted from this sentence. ... Page 4.2, paragraph 5, line 2, we suggest that the words " of the shareholders of each amalgamating corporation" be added after the words "a special resolution". ...

St-Onge mentionne, à la page 167: Hanna & Farnsworth in their work "The Principles of Taxation", at page 163, report the following comments of Lord Summer: If, as was held in RE Dagnall (1896) 2 Q.B. 407, a married woman continues to carry on business for the purpose of 45 & 46 Vict. ...

L'article 60 se lit en partie ainsi: "Peuvent être déduites lors du calcul du revenu d'un contribuable pour une année d'imposition les sommes suivantes qui sont appropriées:... 1) le total des montants dont chacun représente un montant versé par le contribuable ou pour son compte, dans l'année ou dans les 60 jours suivant la fin de l'année, (i) (ii) afin d'acheter (...) une rente (A)... (B) dont est rentier le contribuable ou la fiducie dans laquelle il est le seul à avoir un droit de jouissance sur les montants payables aux termes de la rente, pour un nombre d'années ne dépassant pas la différence entre 18 et l'âge du contribuable à la date d'achat de la rente, (...)". ...

Banks Farms, Personal & General Section N. R. Mitchell Tel. (613) 957-2139 Your file: HAV 4540-1 Salesmen's Expenses- Paragraph 8(1)(f) This is in reply to your memorandum of February 6, 1986, concerning the deductibility of office expenses or wages of an assistant by commission salesmen. ... M.N.R. 85 DTC 362 at 363 stated that: "... 8(1)(f) is a specific section relating to "commission" salesmen. ...