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In the case of principal shareholder-managers of a corporation, the Department generally will not consider their remuneration excessive in the following circumstances: the corporation's normal practice is to distribute its profits to these individuals in the form of bonuses or additional salary, or the corporation has a policy of declaring bonuses to the shareholder- managers for corporate profits stemming from special knowledge, skills or connections, etc. of that person. ...

A ruling request must also contain a statement as to whether any of the issues involved are to the best of the taxpayer's knowledge being considered by a District Office and/or Taxation Centre in connection with a tax return already filed, or if any of the issues are under objection. ...

6 July 1984 Income Tax Severed Letter 95-6019 F XXX We refer to your letter of February 9, 1984 in which you requested a technical interpretation of the provisions of subparagraph 95(2)(b)(i) and subsection 95(3) of the Income Tax Act (the Act) in connection with the following hypothetical situation. ...

The loan is incurred in connection with the operations of the Canadian company's United Kingdom permanent estab- lishment and the interest is borne by the permanent establishment. ...

You have indicated that you received a CHIP grant of $ XXXX in connection with your insulating your house in 1980 with urea formaldehyde foam insulation, and paid income tax on that grant. ...

In connection with your comments about policy loan repayments, we note that the "policy loan" is not in fact a loan, but rather a withdrawal by the policy holder out of the cash value of his policy. ...

The loan is incurred in connection with the operations of the Canadian company's United Kingdom permanent estab- lishment and the interest is borne by the permanent establishment.. ...

In connection with extending the period for disposal of non-qualified investments (i.e. real property) by the RRSP trust, see our comments above under "reasonable period". ...

O'Hara August 13, 1976 Dear Sir: Further to our conversation with XXXX in connection with the U.K. ...

In this connection you would limit "i" to values of from 1 to 6 and "n" to a value equal to 90 minus the age in whole years of the individual at the beginning of the particular year. ...