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Cancel & waive penalties and interest;? Accept late-filed, amended or revoked income tax elections and? ...

Raisons: Les sommes forfaitaires sont versées annuellement et représentent un certain % d'une rémunération variable payée annuellement au cours de la période qui précède la retraite du payeur. ...

Majerus, CA Senior Rulings Officer Income Tax Rulings Directorate Policy & Planning Branch Canada Revenue Agency (613) 832-3488 ...

The decision in the case of Saskatoon Drug & Stationery Company Limited v MNR, 87 DTC 6396, supports the statement in paragraph 5 of IT-464R: "...Capital cost of a leasehold interest of class 13 property includes... an amount that a tenant expends to obtain... a lease or a sublease. ...

Majerus, CA Senior Rulings Officer Income Tax Rulings Directorate Policy & Planning Branch Canada Revenue Agency (613) 832-3488 ...

Cette opinion est par ailleurs conforme à l'interprétation technique # 2004-008650117 traitant d'une matière semblable. ...

Yours truly, Dave Wurtele Acting Section Manager for Division Director Financial Industries and Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 Except where otherwise noted, all statutory references in this document are to the Income Tax Act (the “Act”). 2 Subsection 146.2(5) 3 Paragraphs 146.2(5)(a) to (c) 4 Subsection 207.01(5) 5 Section 223 of the Income Tax Regulations 6 Paragraph 150(1)(c) 7 ¶1.96 and 1.97 of Income Tax Folio S3-F10-C1, Qualified Investments – RRSPs, RESPs, RRIFs, RDSPs and TFSAs ...

July 26, 2018 HEADQUARTERS HEADQUARTERS International and Large Business Directorate Income Tax Rulings Non-resident Trust & OIFP Section Directorate Phillip Kohnen Attention: Bertrand Lemieux (613) 670-8916 2018-076828 Applying section 94 to a particular fact scenario This is in response to your submission dated July 6, 2018, wherein you requested our views as to whether section 94 of the Income Tax Act (the “Act”) would apply to deem the trusts described in the fact scenario provided to be resident in Canada for years after 2006. ...

The issue is whether these individuals qualify for exemption under the guidelines in Revenue Canada’s publication “ Indian Act Exemption for Employment Income”. ...

Jim Wilson Section Chief Business, Property & Employment Section II Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 3-... ...