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1-2 C) Est-ce que la filiale doit prendre en considération le CBR de Mèreco dans le calcul de son CDC et vice versa? ...

In Cloutier, the Court mentions the following on pages 225 and 226: To begin with, I do not think it is appropriate in interpreting social legislation like the Unemployment Insurance Act to adopt an approach similar to that required to give effect to fiscal legislation, the reason being that the same considerations do not apply in giving effect to these two types of legislation. ...

L'ARC peut prendre en considération la régularité du déplacement et la nature des tâches pour déterminer si un endroit est effectivement le lieu de travail habituel. ...

In general terms, the amounts described in paragraphs (a) and (b) of the value for "A" will reflect 63% of the total of the corporation's "full rate taxable income" for each taxation year of the corporation ending after 2000 and before 2006, with certain modifications depending on the taxation year in question, determined before taking into consideration the specified future income tax consequences for the year. ...

Pour ce faire, ils sont d'avis qu'il faut prendre en considération toute restriction imposée au pouvoir de l'actionnaire majoritaire de contrôler l'élection du conseil qui ressort de la CUA. 17. ...

Reasons: 1) The amounts received are in consideration for goods provided pursuant to the terms of a contractual arrangement between the taxpayer and the Ontario Power Authority and / or local utility company. 2) Consistent with the comments provided in IT-120R6. 2008-027535 XXXXXXXXXX Bob Naufal (613) 957-2097 September 25, 2008 Dear XXXXXXXXXX: Re: Installation of a Solar Panel Roof We are writing in response to your letter dated April 14, 2008 to the Sudbury Tax Services Office and forwarded to our Directorate on April 17, 2008 for response. ...

Here are the words of the FCA majority to this effect: "I would agree with the respondent, but only to the extent that subdivision restrictions, or for that matter minimum site requirements, in force at the date of disposition cannot be determinative of the issue under consideration. ...

20 November 2008 External T.I. 2008-0296181E5- renewable Energy Projects- Tidal Energy Unedited CRA Tags Ewg 1100; reg 1219(1); 66(15) Principal Issues: Discussion of tax incentives available for renewable energy projects-- tidal wave energyprojects- tidal wave energy Position: general discussion XXXXXXXXXX 2008-029618 Lena Holloway November 20, 2008 Dear XXXXXXXXXX Re: Renewable Energy Projects- Tidal Energy We are writing in response to your e-mail correspondence of October 7, 2008, requesting information on any special income tax considerations concerning tidal energy projects. ...

The Taxpayer's indebtedness includes: i) the Funding Notes, which were issued by the Taxpayer to Lender as partial consideration for the acquisition of common shares of Can Holdco from Lender; and ii) the Funding Loan, which the Taxpayer borrowed from Lender, the borrowed money of which was used by the Taxpayer to subscribe for additional common shares of Can Holdco at fair market value. 7. ...

Factors taken into consideration to determine if a corporation is engaged in construction includes whether the construction industry would view the corporation's overall activities as construction activities and the use of construction equipment (e.g., trucks, tractor trailers, rollers). ...