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29 November 1991 Internal T.I. 912299 F- Ontario R & D Superallowance and the Quebec R & D Tax Credit Unedited CRA Tags 12(1)(x), 13(7.1), 37(1)(d) Dear Sirs: Re:  Ontario R & D Superallowance and the Quebec R & D Tax Credit This is in reply to your letter of August 13, 1991 concerning certain government allowances and credits provided by Ontario and Quebec. ... It is your understanding that any Ontario income tax savings resulting from "grossed up amounts" or "phantom deductions" provided by the Ontario Superallowance and OCCA are treated as follows for federal income tax purposes:-        will not be regarded as an inducement that must be included in income pursuant to paragraph 12(1)(x) of the Act;-         will not require a taxpayer to reduce its capital cost of depreciable property pursuant to subsection 13(7.1) of the Act;-         will not be regarded as government assistance and therefore will not reduce the amount that may be deducted under paragraph 37(1)(d) in respect of expenditures on scientific research and experimental development; and We confirm this understanding. Furthermore, it is your understanding that any payment of tax that is deemed to be made to Quebec as a result of the Quebec Research and Development Tax Credit provisions will receive one or more of the following treatments for federal income tax purposes:-         will be regarded as an inducement that must be included in computing the taxpayer's income pursuant to paragraph 12(1)(x) of the Act;-         will require a taxpayer to reduce its capital cost of depreciable property pursuant to subsection 13(7.1) of the Act;-         will be regarded as government assistance and therefore will reduce the amount that may be deducted under paragraph 37(1)(d) of the Act in respect of expenditures on scientific research and experimental development; and-         will reduce the amount of the capital cost to, or the qualified expenditure incurred by, a taxpayer for the purpose of computing the taxpayer's investment tax credit pursuant to subsection 127(11.1) of the Act. ...

Position Adoptée: Non / No Raisons: Application de la Loi. / Application of the Act. ... Commentaires généraux Voiture de tourisme La définition de l’expression « voiture de tourisme » est tributaire de la définition du terme « automobile », tous deux définis au paragraphe 248(1). ... La définition d’« automobile » au paragraphe 248(1) ne précise pas le moment où la condition exigeant qu’un bien soit « acquis principalement pour servir de taxi » doit être satisfaite. ...

15 January 2004 Internal T.I. 2003-0026827- Non-resident & Tuition & Educations credits Also released under document number 2003-00268270. ... January 15, 2004 ASSESSMENT & COLLECTIONS BRANCH HEADQUARTERS Individual Returns & Payment Processing Income Tax Rulings Directorate Directorate S. ...

21 April 2015 Internal T.I. 2014-0560811I7- FACL carryback – Surplus & PAS election CRA Tags ITR 5901(2.2) S.79 of Bill C-48 ITR 5901(2.1) ITR 5901(2)(b) 95(1) foreign accrual property income Principal Issues: 1) Do the surplus pools of a given CFA have to be adjusted as a result of a FACL carryback against the TCG portion of the FAPI inclusion reported in a previous year? ... Mark Turnbull, Team Leader HEADQUARTERS International Advisory Services Section Income Tax Rulings International and Large Business Directorate Directorate Yannick Roulier 2014-056081 FACL carryback – Surplus implications, PAS election & application of Bill C-48 transitional rules This is in reply to your correspondence of December 8, 2014, wherein you requested our assistance in respect of the surplus implications of a "foreign accrual capital loss" ("FACL") carryback in the context of a given set of facts. ... The relevant part of paragraph 79(2)(a) of Bill C-48 reads as follows, as modified to incorporate the relevant deadlines that would be applicable in the context of the facts submitted (see text underlined): (…) if the corporation (…) elect in writing under this paragraph in respect of all of their respective foreign affiliates and file the election with the Minister of National Revenue on or before the day that is the later of (…) the filing-due dates for their taxation years that include the day on which this Act receives royal assent [June 30, 2014] and the day that is one year after the day on which this Act receives royal assent [June 26, 2014], subsections 5901(2) to (2.2) of the Regulations, as enacted by subsection (1), apply to dividends paid after December 20, 2002 by all the respective foreign affiliates of the elector corporations (…) In the context of the present case, the election for the PAS election rules to apply to the 2010-Dividend would have to have been made on or before June 30, 2014. ...

9 June 2003 Internal T.I. 2003-0011137- SR & ED ARM'S LENGTH & CCPC STATUS Also released under document number 2003-00111370. ...

In light of the above-mentioned tests and based on the following facts, we are of the opinion that the taxpayer is not an employee of OPCO 2: *      the taxpayer appears to be at liberty to provide his services to other XXXXXXXXXX and has done so in the past (i.e., OPCO 3). *      the taxpayer is under no obligation to provide his services to OPCO 2 at any given time. He can choose or reject specific jobs at his discretion. *      the taxpayer is not entitled to certain employee benefits provided to OPCO 2 employees. *      the taxpayer only gets paid when his services are retained. ... In determining the location of the permanent establishment of a business, the following factors are considered: *      the location where the business activities are carried out, viz., where employees report for work, where transactions with customers are arranged, and where the inventory is located; *      the location of the head office; and *      the location of the books and records. ...

Les faits 1.      La corporation XXXXXXXXXX est une corporation privée dont le contrôle est canadien conformément à l'alinéa 125(7)b) de la Loi. 2.       ... XXXXXXXXXX 4.      XXXXXXXXXX 5.      Au cours des exercices financiers 1991 et 1992, XXXXXXXXXX employait moins de 5 employés à plein temps. 6.       ... Votre position 10.      Vous êtes d'avis que les revenus tirés des "joint ventures" constituent des revenus d'une entreprise de placement désignée. 11.       ...

(ii)        The particulars in the Baker Lovick case are different then in the 19(1) situation.  ... " 2.          In one of the court cases dealing with the deductibility of bonuses, V R Enterprises Ltd v MNR 74 DTC 1089, assistant chairman Lucien Cardin, OC, stated:       "I do not believe that all bonuses are deductible expenses.  ... Bonuses to be paid or accrued in a particular year must be established within a reasonable time from the moment the corporation's profit for that year has been determined.    3.          24(1) 4.          24(1) Issue 2- TREATMENT OF LEASING COMMISSIONS 1.          ...

The memo from Head Office was issued after the Consent, yet still cites the Cabana case as support for its view.      24(1) Audit Review's Questions 1.      ... 3.     24(1) 4.     Should the Audit Division continue to disallow the M&P profits deduction to other taxpayers in the graphic design business? ... As requested, we have reviewed that memo in order to determine whether it is still applicable.       ...

Opérations réalisées le XXXXXXXXXX La société a obtenu un certificat de modification de " L'Inspecteur général des institutions financières du Québec " modifiant ses statuts de la façon suivante: o La description du capital-actions a été abrogée et remplacée par une nouvelle description (actions de catégorie " A ", " B ", " C " et" D "). o Les XXXXXXXXXX actions de catégorie " A " en circulation ont été échangées par leurs détenteurs, action pour action, contre XXXXXXXXXX actions de catégorie " D ". ... En XXXXXXXXXX, la Section d'évaluation des biens mobiliers de votre BSF a déterminé que la JVM des XXXXXXXXXX actions de catégorie " A " échangées par Madame se chiffraient à XXXXXXXXXX $ plutôt qu'à XXXXXXXXXX $, soit un écart de XXXXXXXXXX $ (plus de XXXXXXXXXX % d'augmentation). ... En effet, l'alinéa 85(1)e.2) fut modifié en introduisant le concept de " conférer un avantage à une personne liée " au lieu de l'ancien concept de " faire un don à un autre actionnaire ". ...