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Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the trustee.  ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year.  ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the Trustee.  ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year.  ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the Trustee.  ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year. ...

Consequently, while CPP contributions that are required to be paid during the leave period are to be deducted and remitted by the trustee as by any other employer, CPP contributions paid in the year prior to the leave period must be taken into consideration by the Trustee.  ... However, since CPP contributions made during the year prior to the leave period are to be taken into consideration by the trustee, the amount of contributory earnings reported by the trustee may not coincide with the earnings reported in box "C" for that particular year.  ...

En contrepartie totale du roulement, NEWCO émet 500 000 $ d'actions en faveur de Monsieur A. 2.4     Cie A achète de gré à gré les actions privilégiées de son capital-actions détenues par NEWCO pour une considération en espèces de 500 000 $. 2.5     Monsieur A vend les 1 000 actions ordinaires de Cie A qu'il possède en faveur d'un tiers non lié au sens de l'article 251. ... Prenant en considération que le dividende présumé de 499 900 $ reçu par NEWCO en 2.4 fait partie d'une série d'opérations dont le résultat a été une augmentation sensible de la participation dans Cie A d'une personne non liée (l "lcheteur"), est-ce la politique du Ministère d'appliquer les dispositions du paragraphe 55(2) de la Loi à l'ensemble du dividende reçu par NEWCO de façon à crier un gain en capital?       ...

Quoi qu'étant un important facteur d'appréciation, la superficie d'un élément d'actif utilisé directement dans une entreprise active n'est pas le seul critère devant être pris en considération.  Par exemple, la portion de la J.V.M. de l'élément d'actif qui est directement utilisé dans l'entreprise active devra également être prise en considération.  ...

So far as we are aware there is no judicial precedent on the question of whether subparagraph 95(2)(a)(i) could apply to a situation of the kind here under consideration. ... The policy considerations in determining whether a Canadian resident has moved investment income offshore are quite different from those which apply in determining whether the capital formation of a Canadian- controlled private corporation needs assistance. ...

Your concerns regarding business activities carried on by non-profit organizations relate to tax policy considerations. While our Department is responsible for the administration of the Act, the Department of Finance is the appropriate authority to which to refer matters relating to tax policy considerations. ...

Quoi qu'étant un important facteur d'appréciation, la superficie d'un élément d'actif utilisé directement dans une entreprise active n'est pas le seul critère devant être pris en considération. Par exemple, la portion de la J.V.M. de l'élément d'actif qui est directement utilisé dans l'entreprise active devra également être prise en considération. ...

.), the full amount of the premiums have the quality of income when received and therefore are included in income of the issuer under section 9 of the Act, as the premiums represent consideration for the issuance of the obligations and are received regardless of the period of time that the debt is outstanding. ... Thus the prime consideration, where there is a dispute about a system of accounting, is, in the first place, whether it is appropriate to the business to which it is applied and tells the truth about the taxpayer's income position and, if that condition is satisfied, whether there is any prohibition in the governing income tax law against its use. ...