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Si le dirigeant exerce son option sans avoir payé au partenaire la valeur de ladite option établie par un courtier en immeuble indépendant, il pourrait y avoir un avantage imposable en vertu de l'emploi égal, soit: à l'écart entr la valeur au marcile et le prix d'option; ou · aux deux tiers (2/3) de l'écart entre la valeur au marché et le prix d'option, conférant ainsi un traitement de gain en capital à l'option. 14. ... Savage 83 DTC 5409 qui signale que l'expression "... avantage de quelque nature que ce soit... a titre, dans l'occupation, ou en vertu d'une charge ou d'un emploi" a une signification très large. ...

Bergeron (1960) S.C.R. 672 (où les actionnaires Bergeron, Pagé et Ringuet s'étaient engagés par contrat à voter unanimement dans toutes les assemblées d'une compagnie): "... ... Dans le présent cas, nous sommes d'avis que 1e principe énoncé dans International Iron & Metal, supra, devrait prévaloir. 12. 24(1) Nous vous retournons votre dossier Directeur général Direction des décisions Direction générale des affaires législatives et Intergouvernementales 000046 ...

The basic disagreement between Revenue Canada, Taxation and the taxpayer is the issue of what constitutes "cost" ' for the purpose of subsection 10(1) of the Act. ... " And, at page 299: "... what has increased is not the cost but the value of the cotton which the Appellants then held, and in this case we are not concerned with value but only with cost... ... In the same case, Lord Guest, made the following observations: "The proper approach to the matter was given by Lord President Clyde in Whimster & Co. v. ...

Provided that: (a) at the moment of the transfer described in paragraph 23 Amalco MFC is a mutual fund corporation within the meaning assigned by subsection 131(8) and the Fund is a mutual fund trust within the meaning assigned by subsection 132(6); (b) the property transferred at that moment has a fair market value of at least 90% of the fair market value of all property owned by Amalco MFC at that moment; and (c) Amalco and the Fund jointly elect by timely filing a prescribed form under paragraph (c) of the definition of “qualifying exchange” in subsection 132.2, the transfer described in paragraph 23 will constitute a “qualifying exchange” within the meaning of subsection 132.2(2), such that the rules in subsection 132.2(1) will apply to: • the transfer of the property from Amalco MFC to the Fund described in paragraph 23; • the purchase for cancellation by Amalco MFC of the Amalco MFC Class A shares and Amalco MFC Class B shares described in paragraphs 25 and 26; and • the transfer of the Fund Units from Amalco MFC to holders of the Amalco MFC Class A shares and the Amalco MFC Class B shares described in paragraphs 25 and 26. ... Provided that: (a) at the moment of the transfer described in paragraph 23 Amalco MFC is a mutual fund corporation within the meaning assigned by subsection 131(8) and the Fund is a mutual fund trust within the meaning assigned by subsection 132(6); (b) the property transferred at that moment has a fair market value of at least 90% of the fair market value of all property owned by Amalco MFC at that moment; and (c) Amalco and the Fund jointly elect by timely filing a prescribed form under paragraph (c) of the definition of “qualifying exchange” in subsection 132.2, as that subsection is proposed to be amended by subsection 72(1) of the Proposed Amendments, the transfer described in paragraph 23 will constitute a “qualifying exchange” within the meaning of subsection 132.2(1), as that subsection is proposed to be amended by subsection 72(1) of the Proposed Amendments, such that the rules in subsections 132.2(3) and (4), as proposed to be amended by subsection 72(1) of the Proposed Amendments will apply to: •the transfer of the property from Amalco MFC to the Fund described in paragraph 23; • the purchase for cancellation by Amalco MFC of the Amalco MFC Class A Shares and Amalco MFC Class B Shares and the transfer of the Fund Units from Amalco MFC to holders of the Amalco MFC Class A Shares and the Amalco MFC Class B Shares as described in paragraphs 25 and 26; and • the transactions described in paragraph 27. ...

PRINCIPAL ISSUES: whether revisions to proposed transactions would have any impact on rulings given POSITION: no REASONS: revisions are inconsequential XXXXXXXXXX 2005-016314 XXXXXXXXXX, 2005 Dear XXXXXXXXXX: Re: XXXXXXXXXX Advance Income Tax Ruling No. 2005-013289 [] This is in reply to your letter of XXXXXXXXXX wherein you advised of us certain amendments to the proposed transactions described in advance income tax ruling 2005-013289 [2005-0132891R3] (the “Ruling Letter”) that was issued on XXXXXXXXXX, 2005. ...

Subsection 248(1) defines “salary or wages” as “... the income of a taxpayer from an office or employment as computed under subdivision a of Division B of Part I...”. ...

Reasons: See Q.13 of file # 5-2830 and IT-508R, Death Benefits. Subsection 248(1) of the Act defines death benefits. ...

Dans le cadre de la partie "Redémarrage" de l’Initiative, les bénéficiaires admissibles recevront une avance en espèces à justifier pouvant s'élever à 5 000 $ chacune, pour les aider à satisfaire à leurs besoins financiers immédiats. ...

(It should be noted that these questions were submitted for the 1993 CPTS Conference but were not answered at that time; the response to the first question is identical to that prepared at that time- see memo dated December 7, 1993, file # 931692.) ...

Subsection 118.6(2) of the Act reads, in part, as follows: "For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A x $60 x B (...)" ...