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Yours truly, for Director Bilingual Services & Resource Industries Division Rulings Directorate Legislative and Intergovernmental Affairs Branch 000206 ...

This view is confirmed by the jurisprudence dealing with doubtful debt reserves, which jurisprudence is summarized by the Federal Court—Trial Division in the relatively recent case of The Coppley Noyes & Randall Limited v. Her Majesty The Queen, 1991 C.T.C. 541, where Reed, J. said at pages 549 and 550: " The jurisprudence which exists with respect to estimating reserves for doubtful debts, for tax purposes, indicates that delay in payment alone is not sufficient to justify including an amount in a reserve: No. 409 v. ... The reserve amounts at issue are those which are provided in clause 20(1)(l)(ii)(B), as follows: "... the lesser of (I) a reasonable amount as a reserve for the loans... and (II) (90%) of that part of the reserve for the loans reported in the financial statements... ...

A new paragraph 4.1 is added which will state the following: " The following warrants to acquire Aco common shares are also outstanding. ... Paragraph 7 is deleted and replaced with the following: " XCO and Aco will continue to negotiate the FMV of Aco. ... The first sentence of paragraph 28 is deleted and replaced with the following: " Approximately XXXXXXXXXX employees have been transferred to Subco. ...

L'ensemble des faits (taux d'intérêt de 8 %, la corporation comptabilise les revenus, achat de la résidence de M. ... Est-ce que l'on peut cotiser M.A sur 100 % de la valeur des prêts faits par les corporations K Ltée et J Inc. et ce, malgré le fait que celui-ci est actionnaire uniquement dans une proportion de 33 1/3 %?; ...

"investment tax credit" " has the meaning assigned to that expression by subsection 127(9) of the Act. ... In XXXXXXXXXX, the Company received the final feasibility study that concluded that an underground mining project could increase the Company's annual XXXXXXXXXX production by XXXXXXXXXX %. ...

La mention "CDC de OPCO est nul" incluse au numéro 6, est remplacée par "CDC de OPCO est d'environ XXXXXXXXXX $". 3. ... Le cinquième paragraphe du numéro 22 est modifié afin d'ajouter ", autres que l'encaisse et les placements temporaires" à la suite de "paragraphe 85(1.1)". 5. ...

Delay Rental Payments Under Petroleum & Natural Gas Leases, M. Arthur Mears, Canadian Bar Review, 1960, page 264 "Delay rental has been defined as a sum of money payable by the lessee to the lessor for the privilege of deferring the commencement of drilling operations or the commencement of production during the primary term of the lease. ... Director Bilingual Services & Resource Industries Division Rulings Directorate Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information ...

Dans la cause Central Mortgage & Housing Corp. v. Graham (1973 43 D.L.R. (3d) 686), le tribunal a adopté la définition donnée dans le deuxième tome de "Williston on contracts" (3ième édition, 1969). ... Avant d'essayer d'évaluer ces facteurs, il convient de revoir quelles sont les activités normales d'un réassureur, puisque l'entreprise exploitée par 24(1) Les activités principales generalement les activités suivantes: a) négociation des traités de réassurance avec les assureurs et avec d'autres réassureurs; b) vérification et comptabilisation des revenus provenant de la réassurance; c) calcul et comptabilisation des primes et des règlements avec les réassureurs secondaires; d) gestion des liquidités, des investissements et des affaires bancaires. 24(1) Pour supporter ses assertions, 19(1) s'est référé aux causes de jurisprudence Saskatchewan Farm et Barfield Enterprise's Ltd ainsi qu'à certaines positions du Ministère que l'on retrouve dans les Bulletins d'interprétation IT 396, 271R et 365R2 [[IT-396], [IT-271R], [IT-365R2]]. 24(1) Ceci nous apparait conforme a ce que l'on retrouve dans le mayeur Insurance Concepts, Presentation to the Department of National Revenue, Coopers & Lybrand, November 1983, section 5 intitulé "Reinsurace"; qui mentionne à la 2-43: Revenue Recognition Premium Written Versus Earned Premium-Earned premium is premium witten during the year plus unearned premium at the beginning of the year minus unearned premium at the end of the year. ...

That the amount received upon cancellation or extinguishment of Company B's royalty interest would fall within the ambit of subparagraph 66.2(5)(b)(v) as "... an amount in respect of a Property described in subparagraph 66(15)(c)(ii), (v) or (vii)... disposed of by the taxpayer... ... Cheshire & Burns, Modern Law of Real Property, Thirteenth Edition, states at page 852: "At common law merger results automatically from the union of two estates in the circumstances we have mentioned, and intention does not affect the result. ...

" We understand the latter version to be correct. 3. If an employee is assigned more than one company leased vehicle in a year, is the employer required to prepare a separate calculation under subsection 6(2) for each vehicle, or can the kilometres, costs and available days be totalled for the entire year for the purposes of calculating the formula based benefit? ... ") While we are not sure what the relevance is for the above two situations, it is the CCH version that is correct in its wording of this subparagraph. ...