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The Plan must specify that the minimum leave of absence shall be for a period of six (6) months. 4.      ... Said paragraph should be amended to allow withdrawals only in the circumstances mentioned above.       ... Paragraphs.16 and.18 of the Plan should be amended to incorporate this provision. 11.      ...

DEFINITIONS In this letter, the following terms have the meanings specified: (a.1) " Act" means the Income Tax Act, R.S.C. 1985, c.1 (5th Supp.), as amended; all statutory references herein are to provisions of the Act unless otherwise specified; (a) " active business" has the meaning assigned by subsection 248(1); (b) " adjusted cost base" (" ACB") has the meaning assigned by section 54; (c) " capital gain" has the meaning assigned by subsection 39(1); (d) " capital property" has the meaning assigned by section 54; (e) " CCPC" means " Canadian-controlled private corporation", and has the meaning assigned in subsections 125(7) and 248(1); (f) " cost amount" has the meaning assigned by subsection 248(1); (g) " depreciable property" has the meaning assigned by subsection 248(1); (h) " eligible property" has the meaning assigned by subsection 85(1.1); (i) " paid-up capital" has the meaning assigned by subsection 89(1); (j) " private corporation" has the meaning assigned by subsection 89(1); (k) " proceeds of disposition" (" POD") has the meaning assigned by section 54; (k.1) " Regulations" means the Income Tax Regulations; (1) " related person" has the meaning assigned by subsection 251(2); (m) " taxable Canadian corporation" has the meaning assigned by subsection 89(1); and (n) " UCC" means " undepreciated capital cost" as defined in subsection 13(21). ... During the XXXXXXXXXX taxation years, Privateco acquired shares (totalling approximately XXXXXXXXXX %) of XXXXXXXXXX. ... Privateco owns all the shares of XXXXXXXXXX (" Opco"), a taxable Canadian corporation, which owns and leases real property used in Privateco's business. ...

A a acquis de Société A un immeuble (fonds de terre) (ci-après le " Terrain A ") et un droit de coupe de bois à perpétuité sur un autre fonds de terre (ci-après le " Terrain B "). ... " Le contrat stipule que la vente a été faite pour une somme de XXXXXXXXXX $ US. ... A constitueront les fonds servants (ci-après les " Fonds servants "). ...

Taxation Year: XXXXXXXXXX Gross Revenues from the Farm Business $ XXXXXXXXXX Less: Income from Other Sources: Employment Income (note 1) $ XXXXXXXXXX Old Age Security Pension $ XXXXXXXXXX CPP Benefits $ XXXXXXXXXX Taxable Amount of Dividends (note 1) $ XXXXXXXXXX Interest and Other Investment Income $ XXXXXXXXXX Other Income $ XXXXXXXXXX Total Income from Other Sources $ XXXXXXXXXX Gross Revenues from Farm Business In Excess of Income from Other Sources $ XXXXXXXXXX Taxation Year: XXXXXXXXXX Gross Revenues from the Farm Business $ XXXXXXXXXX Less: Net Income from Other Sources: Employment Income (note 1) $ XXXXXXXXXX Old Age Security Pension $ XXXXXXXXXX CPP Benefits $ XXXXXXXXXX Taxable Amount of Dividends (note 1) $ XXXXXXXXXX Interest and Other Investment Income $ XXXXXXXXXX Other Income $ XXXXXXXXXX Total Income from Other Sources $ XXXXXXXXXX Gross Revenues from Farm Business In Excess of Income from Other Sources $ XXXXXXXXXX Note 1: The employment income and the dividend income in both taxation years were earned from the corporation referred to in paragraph 15 above. 23. ...

A Inc. est une " société canadienne imposable " et une " société publique " au sens des définitions prévues au paragraphe 89(1). ... B Inc. est une " société canadienne imposable " au sens de la définition prévue au paragraphe 89(1). ... D Inc. est une " société canadienne imposable " au sens de la définition prévue au paragraphe 89(1). ...

Yours sincerely, Otto Jelinek c.c.      OTTAWA DISTRICT TAXATION OFFICE Attention:  Mr. ...

17 July 1989 Ruling 57823- Revenus reçus en vertu d'une charge d'administrateur Unedited CRA Tags 6(1)(c), 9 19(1) File No. 5-7823   A.M. Bourgeois   (613) 957-8974 Le 17 juillet 1989 Monsieur, Objet:  Revenus reçus en vertu d'une charge d'administrateur La présente est en réponse à votre lettre du 3 avril 1989 dans laquelle vous demandez si les commentaires dans notre lettre du 1er avril 1987 (Maureen Shea-DesRosiers) s'appliquent également à des revenus reçus en vertu d'une charge d'administrateur. ... Tout en faisant référence au paragraphe 4 du Bulletin d'interprétation IT-377 en date du 24 mai 1977, notre lettre du 1er avril 1987 mentionnait:      "En autant que l'individu administrateur rencontre les conditions ci-haut décrites, c'est-à-dire qu'il agit pour le compte de la corporation mère et non à titre personnel, nous sommes d'opinion que les jetons de présence qu'il verse directement ou remet à la corporation mère sont considérés comme revenu de la corporation en vertu de l'article 9 de la Loi et non comme revenu de l'individu administrateur. ...

6 November 1990 Ruling 9017853 F- Fees Paid to Stockbrokers Unedited CRA Tags 20(1)(bb) 24(1) 3-901785   K.J. Donnelly   (613) 957-8953 19(1) November 6, 1990 Dear Sirs: Re:  Advance Income Tax Ruling Request  24(1) This is in reply to your letter dated July 30, 1990 requesting an advance income tax ruling with respect to the application of paragraph 20(1)(bb) of the Income Tax Act (the "Act"). ... The following comments are made in paragraph 6 of IT-238R2:      "Fees paid to stockbrokers are not deductible under paragraph 20(1)(bb) as a stockbroker's principal business is not that of advising others regarding the buying and selling of stock and securities. ...

SCENARIO Year 1, CS subscribed for a nominal amount by MR.X Year 5, CS of MR.X fmv $1 million Year 6, PS subscribed for by MR.X Year 8, PS redeemed Year 9, CS of MR.X fmv $2 million, value attributed to non-payment of PS dividends is $200,000 a)      Does 110.6(8) apply if a $400,000 capital gain is triggered and a related capital gains deduction claimed? ... If so, then the provision applies. c)     There is no requirement in the provision for arm's length or non-arm's length dealings. The provision would apply to both equally. d)     The value of the CS at the time the PS shares are issued has no effect on the application of this provision.  ...

24 August 1990 Ruling 901901 F- Catalogue Classification Unedited CRA Tags 10 19(1) 901901   C. Tremblay   (613) 952-1361   EACC9267 August 24, 1990 Dear Sirs: Re: Catalogue Classification This is to confirm your telephone conversation of August 17, 1990, with Mr. ...