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En raison de ces éléments, vous nous avez demandé d'apporter certaines modifications à la Lettre. 1) Modifications à la rubrique " FAITS " Nous vous confirmons qu'il convient d'apporter les modifications décrites ci-après à la rubrique " FAITS " de la Lettre. La phrase suivante est ajoutée à la fin du paragraphe 49 de la Lettre: De plus, au cours de son année d'imposition terminée le XXXXXXXXXX, GESTIONCO a subi une perte en capital d'un montant de XXXXXXXXXX $. 2) Modifications à la rubrique " OPÉRATIONS PROJETÉES " Nous vous confirmons qu'il convient d'apporter les modifications décrites ci-après à la rubrique " OPÉRATIONS PROJETÉES " de la Lettre. ... Toutefois, la somme convenue déterminée par GESTIONCO et chacune des NOUCOS-ENFANTS relativement à certains biens transférés sera établie de manière à ce que GESTIONCO réalise un gain en capital de XXXXXXXXXX $ lors de la disposition de ces biens. ...

Aux fins de la présente demande, les mots ou expressions suivants signifient: « FERR »: fonds enregistré de revenu de retraite. « Loi »: Loi de l'impôt sur le revenu (Canada), L.R.C., 1985, 5e supplément, telle que modifiée. « REÉR »: régime enregistré d'épargne-retraite. « Règlement »: Règlement de l'impôt sur le revenu, Codification de règlements du Canada, c. 945, tel que modifié. « RPDB »: régime de participation différée aux bénéfices. 2. XXXXXXXXXX (ci-après la « Société ») est une société de fiducie titulaire d'un permis en vertu de XXXXXXXXXX. 3. ... Certains programmes s'adressent à des portefeuilles de XXXXXXXXXX $, d'autres à des portefeuilles de plus de XXXXXXXXXX $, et enfin d'autres à des portefeuilles de moins de XXXXXXXXXX $. ...

25 September 1990 Ruling 902191 F- Associated Corporations- Rights to Acquire Shares Unedited CRA Tags 256(1.4) 24(1) 902191   S.J. Tevlin   (613) 957-2118   EACC9619 19(1) September 25, 1990 Dear Sirs: Re: Subsection 256(1.4) of the Income Tax Act (the "Act") We are writing in response to your letter of August 16, 1990 wherein you requested our opinion on the application of subsection 256(1.4) of the Act in the following hypothetical situation.       ...

Fioravanti   (613) 957-2073   HBW 9359-7-3 March 15, 1990 19(1) We are writing in reply to your letter of January 31, 1990, concerning the eligibility of foreign students to claim refundable Ontario tax credits. ... Savage A/Director Provincial and International Relations Division b.c.c.:     C. Charette      Non-Resident Taxation Division BF/jmb no2-260File copy Sequence file Author's copyChron fileAccess to Info(2) ...

23 April 1990 Ruling 59481 F- Single Purpose Corporations Unedited CRA Tags n/a 19(1) File No. 5-9481   R.B. ... Subsequently, a fifth condition was added as follows:      "The corporation acquired the property with funds provided solely by the shareholder and not by virtue of his holdings or that of a related person in any other corporation. ... Similarly, the SPC could not be funded by intercorporate dividends. 2.      ...

17 July 1989 Ruling 58341 F- Lease of Aircraft Unedited CRA Tags n/a 19(1) File No. 5-8341   Blair P. Dwyer   (613) 957-2744 July 17, 1989 19(1) Re:  Opinion No. 5-8105, dated June 23, 1989 (the "Opinion Letter") This is in reply to your letter dated June 30, 1989, in which you advised us of an error in the statement of facts set out in the Opinion Letter. You have advised that the wording of paragraph 14(C) of the Opinion Letter should read as follows:      "gives the lessor the right to insist on the correction of mechanical or like deficiencies prior to funding if such were evident to the lessor prior to funding.  ...

3 January 1989 Ruling HBI 1417-3 F- 1990 and 1991 Instalment Guides for Corporations Unedited CRA Tags 123(1)(b), 124                                     January 3, 1989   Mr. ... Weil (957-2066) Assessing and Enquiries   Directorate                                  F 3365                                  HBI 1417-3 1990 and 1991 Instalment Guides for Corporations Further to our memo of November 14, 1989, we have now been advised that Bill C-75, which was given Royal Assent on July 21, 1988, was proclaimed in force on December 22, 1989 by Order-in-Council number P.C. 1989-2540. ...

7 November 1989 Ruling 90511 F- Deductibility of Foreign Exchange Losses and a Mortgage Prepayment Penalty Unedited CRA Tags 40(1)(a)(i)   November 7, 1989   Resource Industries Section   John Shaw   9051-1 Deductibility of foreign exchange losses and a mortgage prepayment penalty incurred by the non-resident taxpayer in disposing of taxable Canadian property. ...

(a)        CONTROL Is the individual limited or restricted under a master-servant relationship?  ... (c)     ECONOMIC REALITY What are the economic aspects of the relationship between the parties?  ... (d)        SPECIFIED RESULTS Usually an independent contractor relationship involves the undertaking of a specific task after which the relationship ceases. ...

While we can not respond to your concerns at this time, we can offer you the following observations: 1.      ... If this is not done, the practical benefits of making the election are lost.       ... In consequence, for income tax purposes such as the application of subsections 146(8.1) or (8.8) cognizance of the relevant provincial legislation must be taken before the sections of the Act may properly be applied.       ...