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6 March 1990 Ruling HBW4125J1 F- Canada-Japan Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-JI   David Senécal   (613) 957-2074 March 6, 1990 19(1) Pursuant to paragraph 3 of Article 23 of the Canada-Japan Income Tax Convention signed by our two countries on May 7, 1986, we would like to clarify the application of the said Convention to charitable and other non-profit organizations which are exempt from tax in the country of residence. ... SavageA/DirectorProvincial and International Relations Division c.c.       Jacques Sasseville      Department of Finance DS/sgFile CopySequence fileAuthor's copyChrono file (2)Reading file ...

DEPARTMENT'S POSITION (a)      In the situation described, subsection 85(4) would apply to deem the loss to be nil. ... (b)       With respect to this second scenario, it is our view that subsection 85(4) of the Act will not generally apply unless the corporation is, immediately after the disposition of its shares by the estate, controlled, directly or indirectly in any manner whatever, by the estate. The expression controlled directly or indirectly in any manner whatever has the meaning assigned by subsection 256(5.1) of the Act.                                        ...

C-1991; b) « Contribuable » désigne XXXXXXXXXX, fils des Époux; c) « Descendants » fait référence autant aux Fils qu’aux enfants de ces derniers, incluant les Enfants du Contribuable; d) « Enfants » fait référence aux enfants du Contribuable, XXXXXXXXXX; e) « Époux » désigne XXXXXXXXXX et son épouse, respectivement père et mère du Contribuable; f) « Fils » fait référence aux XXXXXXXXXX fils des Époux, soit XXXXXXXXXX et le Contribuable; g) « Société » désigne la société XXXXXXXXXX dont la juste valeur marchande est actuellement estimée à environ XXXXXXXXXX; h) « Titres » désigne les actions de la Société qui sont présentement sujettes à un usufruit et sur lesquelles portent les Transactions proposées à la présente; i) « Transactions proposées » désigne les transactions décrites aux paragraphes 15 à 21. ... Le droit XXXXXXXXXX leur permet de procéder par un mécanisme prévu dans la loi XXXXXXXXXX communément appelé « XXXXXXXXXX ». 17. ... D) Le prix de base rajusté (ci-après, le « PBR ») pour les Enfants du Contribuable relatif à la nue-propriété des Titres de la Société sera égal à la juste valeur marchande (ci-après, « JVM ») au moment de la XXXXXXXXXX de cette nue-propriété, dans la mesure où, en vertu du droit XXXXXXXXXX, la XXXXXXXXXX est réputée reçue à cette date. ...

Tax Treatment   Capital contribution $100,000 Expected annuity payments to be   received (per IT-111R: $4,000 x 20.8)   83,200 Charitable donation receipt received   by taxpayer 16,800      The individual would receive a current deduction (subject to the rules governing charitable donations in subsection 118.1(3) of the Act) of $16,800 and all future $4,000 annuity payments would not be taxable.  ... Tax Treatment   Capital contribution $83,200 Expected annuity payments to be received  (per IT-111R: $4,000 x 20.8)   83,200 Charitable donation receipt received   by taxpayer NIL      In our view, the individual in this example has not made a "gift" for the purposes of section 118.1 of the Act as the amount of the capital contributed is equal to the total amount expected to be received as annuity payments under an immediate life annuity using the tables provided in IT-111R.  ... Tax Treatment   Capital contribution $60,000 Expected annuity payments to be received  (per IT-111R:  $4,00. x 20.8)   83,200 Charitable donation receipt received  taxpayer NIL      The individual would receive no current deduction fr charitable donations and all future $4,000 annuity payments would be included in computing the individual's income under paragraph 56(1)(d) of the Act.  ...

16 June 1989 Ruling 57883 F- Limited Partner At-risk Amount Unedited CRA Tags 96(2.2)(c), 251, 186(2) 19(1) File No. 5-7883   C.R. ... Justice Pratte stated:      Paragraph 251(1)(b) of the Act provides that "it is a question of fact whether persons not related to each other were at a particular time dealing with each other at arm's length".  Two persons are not dealing at arm's length when there exists between them a relationship that enables one of them to dictate the terms of a bargain to the other.      ...       ...

The 1989 allowable capital losses (ACL) mentioned in Note 1 appear to be intended as a reference to the net capital loss, computed under paragraph 111(8)(a), arising in 1989.       ... While both meanings could be correct, Note 2 appears intended only as a reference to the second mentioned meaning.       ... (b)      In addition, as regards Line (N), the reference to Schedule 3 could be more precise by indicating the specific line.  ...

Le capital social de Société XXXXXXXXXX se compose de XXXXXXXXXX catégories d'actions (catégorie XXXXXXXXXX) dont trois sont émises soit les actions de catégories « B », « E » et « F ». ... Les actions de Société XXXXXXXXXX sont détenues comme suit: Monsieur A détient XXXXXXXXXX actions de catégorie « E »; Sa conjointe et chacun de ses enfants détiennent chacun XXXXXXXXXX actions de catégorie « F »; Fiducie familiale détient XXXXXXXXXX actions de catégorie « B ». 5. Société XXXXXXXXXX n'est pas une « société de XXXXXXXXXX » au sens du XXXXXXXXXX. ...

Clause 110.6(14)(f)(ii)(A) of the Act provides that, for the purposes of the definition of "qualified small business corporation share" in subsection 110.6(1) of the Act:      "shares issued after June 13, 1988 by a corporation to a particular person (...) shall be deemed to have been owned immediately before their issue by a person who was not related to the particular person (...) unless the shares were issued (...)      (ii) as part of a transaction or series of transactions in which the person (...) disposed of property to the corporation that consisted of      (A)  all or substantially all of the assets used in an active business carried on by that person (...)". ... You have presented us with the following two scenarios: (a)     Holdco is the primary debtor to a third-party financial institution which has lent funds to acquire shares of Opco. ...

Parnanzone   957-9232 ATTN:  Chantal Jalbert   File No. 7-4271 Subject:  TI SPECIAL GUIDE- LINES 208 AND 314 This is in reply to Ms. ... Jalbert of your office on August 24, 1989, our comments are a follows. 1.      ... (b)     We presume that your reference to any payment transferred to RRSP's or RPP's is to amounts deductible under section 60 (referred to in paragraph 146(1)(c)). 2.      ...

21 November 1989 Ruling HBW4125I1 F- Canada-India Income Tax Agreement Unedited CRA Tags n/a 19(1) HBW 4125 Il   David R. ... Savage A/DirectorProvincial and International Relations Division c.c.       Jacques Sasseville c.c.       Henry Lotin External Affairs DS/sg19(1)File copySequence fileAuthor's copy Chrono fileReading file ...