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7 September 1989 Ruling F3181 F- Shares Entitling Shareholders to Choose Taxable or Capital Dividends- Revision of IT-146R3 Unedited CRA Tags n/a   September 7, 1989 Mr. ... McColm   957-2068   F-3181 IT Bulletin Project # 1693 Shares Entitling Shareholders to Choose Taxable or capital dividends Revision of IT-146R3 We have reviewed the above draft project and have no comment with respect to policy matters, current or pending, that are relevant to the positions taken in the draft. ...

6 July 1990 Ruling EACC7371 F- Foreign Tax Credit and Personal Tax Credits Unedited CRA Tags n/a   19(1) EACC7371   Jim Wilson   (613) 957-2063   HBW 4000-3 July 6, 1990 Dear:  19(1) We are writing in reply to your letter dated June 17, 1990, concerning the calculation of Canadian taxes.  The following comments may be of some assistance. 1)     Where you are claiming a foreign tax credit, you will be required to calculate your taxes on Schedule 1 (i.e. Detailed Tax Calculation) instead of page 4 of the return (page 4 refers you to Tables A & B).  ...

30 June 1989 Ruling 73783 F- Stripped Bonds Unedited CRA Tags ITR 201, 202, 203, 204, 207, 220, 230(1) 234,   June 30, 1989 Policy & Systems Branch Legislation & Intergovernmental J.M. ... Donnelly   957-3500 Attention:  Rick Sequin   File No. 7-3783 Subject:  Reporting Requirements Stripped Bonds We are replying to your memorandum of March 29, 19979, requesting that we reply to the following questions: "1.     What reporting requirements, if any, exist under the Income Tax Act and Regulations, for transactions involving the disposition of: (a)     coupons bonds in their entirety (bonds whose coupons are not stripped), (b)     coupons stripped from bonds and sold separately at a discount, and (c)     the bond residue, once the coupons are stripped? ...

18 April 1990 Ruling HBW40003/4125U31 (E) F- Canadian Government Annuities Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 4000-3   HBW 4125-U3-1   (Article 18) April 18, 1990 Dear 19(1) We are writing in reply to your letter dated March 21, 1990, concerning the tax treatment of Canadian Government Annuities.  The following comments may be of some assistance. 1.     Under domestic law the taxable portion of an annuity (i.e. generally the actual annuity less the capital element)  paid to a non-resident of Canada is subject to a 25% withholding tax. ... The United States would also have right to tax the annuity but must provide a foreign tax credit for Canadian taxes withheld, thus eliminating double taxation. 2.      ...

17 April 1990 Ruling 90M04311 F- Remission Request Unedited CRA Tags n/a   April 17, 1990 For File Technical Review Section   Publications Division   Don Lanos   957-9231 SUBJECT: Briefing Note 19(1) Remission Request 24(1) The Policy Committee considers that a recommendation for remission of interest that is not tied to outstanding tax cannot legally be granted under the present provisions of subsection 23(2) of the Financial Administration Act. 23 The taxpayer was recently interviewed by officials of the Toronto District Taxation Office, and rejected any alternative, other than a total remission, for the elimination of his debt from departmental accounts.  ...

Vous avez retiré votre demande puisque, tel que discuté lors d'une conversation téléphonique (Lafrenière / XXXXXXXXXX) du 19 novembre 2010, nous sommes d'avis que la disposition générale anti-évitement (ci-après " DGAÉ "), prévue au paragraphe 245(2) de la Loi de l'impôt sur le revenu (ci-après la " Loi "), s'appliquerait à la série d'opérations projetées décrite dans votre demande. Selon vous, la série d'opérations projetées que vous nous avez présentée est semblable à celle décrite dans la lettre de décisions anticipées F 2005-0134731R3 (ci-après la " Décision anticipée ") dans laquelle nous avons confirmé que la DGAÉ ne s'appliquait pas. ...

L'acquéreur de XXXXXXXXXX est Société en commandite de XXXXXXXXXX (« SEC XXXXXXXXXX »). ... Une société en commandite (« SEC TERRAINS ») sera constituée par les entités suivantes: NEWCO sera l'associé commandité et détiendra XXXXXXXXXX % des parts de SEC TERRAINS. ... SEC TERRAINS, par l'intermédiaire de NEWCO, réalisera le développement des Terrains Vacants (le « Projet de développement »). 30. ...

Income Tax Convention- Dependent Personal Services Unedited CRA Tags n/a     EACC9681 SUBPARAGRAPH 2(a) OF ARTICLE XV OF THE CANADA-UNITED STATES INCOME TAX CONVENTION, 1980 (THE "CONVENTION")- DEPENDENT PERSONAL SERVICES Subparagraph 2(a) of Article XV of the Convention provides for an exemption on remuneration "exercised in a calender year" that does not exceed $10,000. ... The questions are: 1.     What is the interpretation given of the phrase "derived by a non-resident in respect of an employment exercised in a calender year"? 2.     Should an accrual basis be used in calculating the $10,000 threshold to determine the taxability in a given country, as opposed to the cash basis? ...

4 April 1990 Ruling 74781 F- Qualified Investments for RRSP Unedited CRA Tags 4901(2)(d)   April 4, 1990 SASKATOON DISTRICT OFFICE HEAD OFFICE Audit Review Financial Industries Division   W.C. Harding   957-0953   File No. 7-4781 SUBJECT: 24(1) as qualified investments for an RRSP This is in reply to a referral to us by Marilyn Brown of your office on February 20, 1990.  24(1) In our opinion, in these circumstances, any individual who is or is related to an employee of any of the 24(1) group of corporations would be a designated shareholder of 24(1) in accordance with the provisions of paragraph 4901(2)(d) of the Income Tax Regulations (the Regulations) with the result that 24(1) is not a qualified investment, for an RRSP of which the designated shareholder is the annuitant. ...

(la société issue de la fusion de GESTION et de OPCO) NOUOPCO " Agence du revenu du Canada " ARC " Frais d'aménagement au Canada " au sens du paragraphe 66.2(5) FAC " Frais d'exploration au Canada " au sens du paragraphe 66.1(6) FEC Juste valeur marchande JVM Loi de l'impôt sur le revenu Loi XXXXXXXXXX " Prix de base rajusté " au sens de l'article 54. PBR " Ressource minérale " au sens du paragraphe 248(1). Ressource Minérale " Société publique " au sens du paragraphe 89(1). ... Dans sa totalité, le Projet Souterrain nécessitera des investissements estimés à XXXXXXXXXX $ à savoir approximativement XXXXXXXXXX $ pour construire le travers-banc et les deux galeries supplémentaires et approximativement XXXXXXXXXX $ pour l'ensemble des travaux de forage sous terre et de surface. 12. ...