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28 March 1990 Internal T.I. 74599 F- Recent Issues — OECD Working Party No. 6 Unedited CRA Tags n/a   March 28, 1990 Provincial & International Specialty Rulings Directorate Relations Division  H.K. ... A merger such as is described in paragraph 1 above may take place under the domestic laws of Canada as follows: (i)       ACo acquires the shares of BCo from Shareholder B and issues shares of ACo to Shareholder B; and (ii)       BCo is liquidated into ACo and, on such liquidation, all of the property of BCo is distributed to ACo and all of the liabilities of BCo are either discharged or   are assumed  by ACo. 3.      ... Assuming that Country Y is Canada and that the results of the merger are as described in paragraph 1 above, (i)       BCo  will be considered to have alienated the property of the p/e of BCo at its fair market value, (ii)       any income or gain realized  by BCo on such alienation of property will  be subject to tax  in Canada, (iii)       ACo will be considered to have acquired the property of  the p/e of BCo at its fair market value, (iv)       Shareholder B will be considered to have alienated his   shares of BCo for an amount equal  to the fair market value of the shares of ACo received in exchange therefor, (v)       if Shareholder B is not a resident of Canada, Shareholder B will generally not be taxable in Canada in respect of any gain realized by him on such alienation of his shares of BCo unless such shares of  BCo are taxable Canadian property of Shareholder B.       ...

9 May 1991 Internal T.I. 910789 F- Ontario Current Cost Adjustment and the Ontario R & D Superableness Unedited CRA Tags 12(1)(x), 13(7.1), 37(1)(d), 127(11.1) Dear Sirs: Re:  Ontario Current Cost Adjustment and the Ontario R & D Superableness This is in reply to your letter of March 13, 1991 concerning the Ontario Current Cost Adjustment and the Ontario Research and Development Superableness.  ... It is your understanding that.      Revenue Canada does not intend to include amounts deducted under these programs in income for federal purposes under paragraph 12(1)(x) of the Income Tax Act (the "Act").      amounts deducted under these programs do not require the taxpayer to reduce its capital cost of depreciable property under subsection 13(7.1) of the Act;.       ...

Position Adoptée: Oui / Yes. Raisons: Libellé de la Loi / Wording of the Act. ... Contexte de la demande Votre demande est liée à un projet de cotisation émis à la société XXXXXXXXXX (« Contribuable ») le XXXXXXXXXX dans lequel le bureau des services fiscaux de XXXXXXXXXX (« BSF ») a déterminé que cette dernière doit rembourser un montant reçu de Subvention salariale d’urgence du Canada (« SSUC »). ... L’expression « rémunération de la haute direction » est définie au paragraphe 125.7(1). ...

19 November 1992 Internal T.I. 9233587 F- Indians-UIC & Glenn Williams Unedited CRA Tags 81, 153(1)(d.1), 153(1.1)   923358   L. Holloway   (613) 957-2104 November 19, 1992 District Office and Taxation Centre SupportBusiness and General DivisionSource Deductions Division      P. ... Cousineau Unemployment Insurance Benefits & Status Indians This is in reply to your facsimiled request for our comments on source deductions requirements for unemployment insurance benefits received by status Indians.  ...

27 June 1989 Internal T.I. 57919 F- Corporation Qualifying as "Non-profit Corporation" for SR & ED Unedited CRA Tags 37(1)(a)(ii)(E), 149(1)(j), 149(8), 149(9) 19(1) File No. 57919   C.R. ... The major provisions encompassed in paragraph 149(1)(j) of the Act are as follows: (i)     no part of the non-profit corporation's income can be payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder; (ii)      the corporation cannot acquire control of any other corporation; (iii)      the corporation cannot carry on any business; (iv)     the corporation must expend amounts in Canada either on SR & ED directly undertaken by or on behalf of itself, or by payments to an organization described in clause 37(1)(a)(ii)(A) or (B) of the Act, and such expenditures cannot be less than 90%  of its income for the period; and (v)     the corporation must be constituted exclusively for the purpose of carrying on or promoting SR & ED. ... (c)     a description of the corporation's arrangements for obtaining funding. ...

Please advise if: (1)      the amounts are deductible. It is our view that no contributions have been made to an employee benefit plan ("ebp") and, therefore, no deduction under subsection 18(10) of the Act can be taken.  ... We also are of the opinion that the word "made" is the correct verb for the noun "contribution", whereas "paid" should be used in connection with "amount"; therefore, the difference in wording between the two provisions results from the choice of noun and not from any other legislative intent as alleged by the accountants. (2)      if the (amounts) were paid now, when would they be deductible. ... (Paragraph 18(1)(a) applies because non-resident salary deferral arrangements are not subject to the restrictions of paragraph 18(1)(o.1).)  21(1)(b),24(1) (3)      in view of the relationship of the beneficiaries...and the fact that one is a shareholder and the other an employee...and, further, that the services provided to the company quantumwise are suspect, would you consider the plan, in true sense, to be an 'Employee Benefit Plan' as contemplated in subsection 248(1) of the Act. ...

Position Adoptée: Aucune / None. Raisons: Commentaires généraux / General comments. ... Le dictionnaire français Larousse, en version électronique, le définit comme signifiant « de façon unique, exclusive » ou « indique une restriction ». Le dictionnaire Oxford, en version électronique, donne le sens suivant au terme équivalent anglais « solely »: « only; not involving somebody/something else. ». ...

Le Représentant a mentionné que certains de ces investisseurs (« Investisseurs ») détenaient ces XXXXXXXXXX. ... L’expression « créances irrécouvrables » n’est pas définie dans la Loi. ... La Note de service prévoit un « moment » où une créance est devenue irrécouvrable. ...

Canco a constitué une société à responsabilité limitée sous l’autorité de la loi du Luxembourg (« Luxco1 ») à l’égard de laquelle elle a souscrit à XXXXXXXXXX actions pour XXXXXXXXXX$. 2. ... Canco a constitué par ailleurs une autre société à responsabilité limitée sous l’autorité de la loi du Luxembourg (« Luxco2 ») à l’égard de laquelle elle a souscrit à XXXXXXXXXX actions pour XXXXXXXXXX$. 4. ... La juste valeur marchande de cet apport en capital a été établie à XXXXXXXXXX $, portant le prix de base rajusté des actions de Luxco1 à XXXXXXXXXX $ en application de l’alinéa 53(1)c). 6. ...

1 June 1990 Internal T.I. 74847 F- Oil & Gas Steering Committee Unedited CRA Tags n/a   June 1, 1990 Special Audits Division Resource Industries E.H. ... Gauvreau   957-8953   File No. 7-4847 Subject: Oil & Gas Steering Committee Meeting Minutes We are writing in reply to your request of March 28, 1990 to determine whether the above-captioned minutes contain errors or omissions. ...