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

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

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

Given the potential scope of the term " trader or dealer in securities" as interpreted by the Federal Court of Appeal in Vancouver Art Metals Works, the appropriate exclusion was made to subsection 39(5) of the Act to clarify the situation for the CRA and for mutual fund corporations or mutual fund trusts so they can elect to treat each gain or loss arising on a disposition of a Canadian security as a capital gain or a capital loss. ...

Cette situation se rencontre dans certains États à l'égard de personnes physiques, notamment les agents diplomatiques et les fonctionnaires consulaires étrangers en service sur leur territoire. [...] ...

The amounts required to be included in computing the income of a beneficiary for a taxation year under subsections 104(13) and 105(2) are considered to have been earned by the beneficiary on the last day of the taxation year of the trust and are thus in respect of the taxation year or years of the trust which ended in the taxation year of the beneficiary. [...]. ...

Prior to the December 2007 amendments, the Expenditure Deductible Condition read as follows (emphasis added): “expenditures … that are or would, if the partnership were a foreign affiliate of the taxpayer, be deductible in the year or a subsequent taxation year by the other affiliate or the partnership in computing the amounts prescribed to be its earnings or loss from an active business” The December 2007 amendment to “old” clause 95(2)(a)(ii)(B) was part of a large package of proposed amendments to the Act released by Finance on October 2, 2007 and, in our view, that amendment was a tightening measure consistent with the repeal of “old” clause 95(2)(a)(ii)(A) which had been proposed in Budget 2007 and implemented by the same December 2007 amendments. ...

APPLICATION DE L'ARTICLE 31 DE LA LOI Puisqu'il n'y a pas d'espoir raisonnable de profit, nous sommes d'avis que les contribuables ne peuvent invoquer l'article 31 pour réclamer une déduction allant jusqu'à 5 000 $. ...

Chouinard A/Section Chief Business, Property & Employment Section Business and Publications Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

Le paragraphe 2d) du Bulletin d'interprétation IT-487 stipule que notre interprétation des mots "... de l'entreprise... ...