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Murphy Section Manager for Division Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Section 808(2) of the Regulations defines a corporation's "qualified investment in property in Canada at the end of the year" to include: (g) an amount equal to the aggregate of the cost amount to the corporation at the end of the year of each debt (...) owing to it (i) in respect of any transaction by virtue of which an amount has been included in computing its income for the year or from a previous year from a business carried on in Canada; or (i) an amount equal to the allowable liquid assets of the corporation at the end of the year. ...

Olli Laurikainen, CA for Director International & Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ...

Ce jugement indique que les deux enfants seront principalement sous la garde de la mère et que le père devra verser une pension alimentaire de XXXXXXXXXX $/mois/enfant, soit une somme de XXXXXXXXXX $ annuellement pour les deux enfants. ...

Robin Maley for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ENDNOTES 1 This theme is reiterated in paragraph 2 of IT-128R ["...In this connection it is important to note that in computing the income of a partnership, subsection 96(1) and Regulations 1102(1a) require that partnership property (including depreciable property) be accounted for as if it were owned at the partnership level"], and paragraph 15 of IT-285R2 ["It should be noted that, in calculating the income of a partnership, subsection 96(1) of the Act and subsection 1102(1a) of the Regulations require that partnership property (including depreciable property) be accounted for as if it were owned at the partnership level"]. ...

Tax Services Office Position It is your position that the CRA interpretation outlined in paragraph 87 of IT-151R5 and confirmed in our technical interpretation # 2003-0047991I7 is correct. ...

Robin Maley for Director Business and Partnerships Division Income Tax Rulings Directorate Legislative Policy & Regulatory Affairs Branch ENDNOTES 1 We note that clause 53(2)(c)(ii)(C) of the Act provides for a reduction in computing a partner's adjusted cost base of their Partnership interest at any particular point in time by an amount in respect of each fiscal period of the Partnership ending before that time, equal to that partner's share of the CEE, if any, incurred by the Partnership in the fiscal period. ...

Lorsque le propriétaire du condo est une personne non-résidente, XXXXXXXXXX effectue une retenue d'impôt de la Partie XIII à l'égard du montant effectivement versé au propriétaire, soit XXXXXXXXXX% ou XXXXXXXXXX % du revenu net de location. ...

Murphy Section Manager for Division Director International & Trusts Division Policy and Planning Branch Policy and Legislation Branch?? ...

Lee Workman Manager Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch Attachments ...