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Sections 1.5.4 and 5.5.1 of the Program Policy state that assistance under the program is provided based on the needs of the individual and / or family and that there must be a specific unmet need that can be supported by the Program. Section 10 of the Program Policy outlines the individual's / family's ability to cover costs independently and includes an income test. ...

Les états financiers de Gesco indiquent un capital-actions émis et payé de XXXXXXXXXX $ à l'égard de XXXXXXXXXX actions ordinaires. ... Les représentants (le conjoint de Mme A et l'ex-conjoint de Mme B) ont indiqué que, malgré que Mme A et Mme B ont fourni XXXXXXXXXX $ chacune pour l'acquisition des actions de Gesco au nom de Aco et Bco respectivement, la décision de ne pas divulguer ces renseignements dans les livres des Sociétés a été prise dans le but d'éviter un éventuel conflit avec l'Ordre. ...

October 17, 2000 Audit Directorate HEADQUARTERS Small & Medium Enterprise David Shugar Division 957-2134 Attention: Diane Favel 2000-004948 Indian Exemption- Employment Income Guidelines This is in response to your correspondence of September 25, 2000, enquiring about Canada Customs and Revenue Agency's (the CCRA) position regarding the evaluation of factors connecting personal property to a reserve. ... In your correspondence you referred to the following answer given to a question from the Department of Fisheries & Oceans: Question 6: If an Indian Fisher incorporates his fishing business and becomes an employee of the corporation, would the employment income received by the Indian Fisher be exempt from taxation? ...

In the present case it remains to be determined whether: the facts (once the type and nature of the TIPs have been established) support a finding (using the guidelines set out in Appeals Decision # 95) that the tenant inducement payments are deductible as running expenses; and XXXXXXXXXX qualifies for this administrative concession regarding taxpayer requested adjustments. ... If you have any questions concerning this matter please feel free to contact us. for Director Financial Industries Division Income Tax Rulings & Interpretations Directorate Policy and Legislation Branch ...

Three different categories of contributions are contemplated – Basic Annual Contributions, Deficiency-Makeup Contributions and Balloon Contributions. ... The $100 minimum is necessary to comply with the requirements set out in paragraphs 6 and 8 of IT-280R Employees Profit Sharing Plans – Payments Computed by Reference to Profits. ...

Rulings on Formula-Based Appreciation Plans will no Longer be Considered (footnote 2) ITRD will no longer consider any ruling requests pertaining to whether any given formula-based appreciation plan is a SDA, unless: i) the plan is of a type described in ATR-45 – “Share Appreciation Rights Plan” (discussed later in this memorandum); or ii) the ruling request pertains to whether one of the enumerated exceptions listed in the definition of SDA apply to the plan. ... ATR-45 SAR Plans Any reference to formula-based appreciation plans in this memorandum excludes share appreciation rights (“SAR”) plans of the type described in ATR-45 – “Share Appreciation Rights Plan”, which has the following characteristics: The unit has no intrinsic value at the date of grant; The value of a unit is not guaranteed and may have a negative value after the date of grant; and The value of each unit at any particular time is determined by subtracting the FMV of a share of the employer at the date of grant from the FMV of a share of the employer at that particular time. ...

December 16, 2019 XXXXXXXXXX- International and Large HEADQUARTERS Business Case Manager Income Tax Rulings and XXXXXXXXXX – Large Case File Auditor Directorate R. ... Subsections 2(1) (Definitions) and 3(1) (Application), and sections 8.1 (Duality of legal traditions and application of provincial law) and 8.2 (Terminology) of the federal Interpretation Act provides: Definitions 2(1) In this Act, Act means an Act of Parliament; … enactment means an Act or regulation or any portion of an Act or regulation; Application 3(1) Every provision of this Act applies, unless a contrary intention appears, to every enactment, whether enacted before or after the commencement of this Act. ...

QUESTION Vous nous demandez si les montants de XXXXXXXXXX $ par mois reçus en vertu de l'article XXXXXXXXXX de la convention ci-dessus doivent être inclus dans le revenu de Madame en vertu de l'alinéa 56(1)b) de la Loi de l'impôt sur le revenu, ci-après la "Loi", pour les années XXXXXXXXXX à aujourd'hui. ... Il faut plutôt déterminer qu'est-ce qui est vraiment versé et non pas s'arrêter seulement aux termes de l'entente; en vertu de l'article XXXXXXXXXX de la convention, Madame reçoit un montant de XXXXXXXXXX $ en tant que prestation compensatoire pour sa part du patrimoine familial. ...

Glenn Leung HEADQUARTERS Reginal International Tax Auditor Income Tax Rulings Directorate International Advisory Service Section Vicky Liu International and Large Business Directorate 2024-101425 Compliance Program Branch Subject: Foreign Entity Classification of Arizona Limited Partnerships This is in response to your request for our views with respect to the classification of two Arizona Limited Partnerships – XXXXXXXXXX (“Partnership I”) and XXXXXXXXXX (“Partnership II”) for purposes of the Income Tax Act (the “Act”). ... Paragraph A of A.R.S. § 29-319 provides that a limited partner who participates in the control of the business may become liable for the obligations of the partnership. ...

It is interesting to note the wording in paragraph (d) particularly ".... for removal or for collection for immediate removal... ... ") or Class 8 assets (machinery or equipment not included in Class 2). ... However, it is our view that the case at hand can be differentiated from the case of Will-Kare Paving & Contracting in that Class 2 (now Class 1) as a whole does not just relate to a specified industry, but it relates to production and distribution of electricity, heat, water and natural gas. 13. ...