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The Investment Advisor deals at arm's length with both the Trustee and the Fund Manager. 5.The Fund is required to pay a single monthly management fee to the Fund Manager (computed with reference to the Fund's Net Asset Value at that time, in accordance with the Trust Indenture) as consideration for the services provided by both the Fund Manager and the Investment Advisor. ...

For greater certainty, no part of the Equalizing Payments will be made as consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, any patent, trade-mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. ...

The ruling is based on the Act in its present form and does not take into consideration any proposed amendments to the Act. ...

It acquired its interest in the Partnership for nominal consideration. ...

However, there are simply too many factors that have to be taken into consideration by the Department when making a determination of NPO status. ...

The above rulings, which are based on the Act in its present form and does not take into consideration any proposed amendments thereto, are given subject to the general limitations and qualifications set out in Information Circular 70-6R3 dated December 30, 1996, and are binding on Revenue Canada provided that the Plan is implemented within six months of the date of this letter. ...

Question Suite à ces considérations, vous nous demandez si ces employés pourraient déduire des frais d'utilisation pour leur véhicule à moteur tel que décrit dans le bulletin d'interprétation IT-522 selon le rapport de la distance parcourue pour gagner le revenu et la distance totale parcourue dans l'année. ...

Dans une situation où des montants de garanties de recettes seraient reçus en considération de la cession de droits de distribution ou d’exploitation sans acquisition d’une participation dans XXXXXXXXXX (le montant étant inclus dans les revenus de distribution du producteur), nous sommes d’avis que les sous-alinéas 12(1)x)(iii) et (iv) de la Loi ne s’appliqueraient pas relativement à ces montants en autant que ces montants représentent la juste valeur marchande des droits cédés. ...

This deeming provision enables the payer to obtain a deduction under paragraph 60(b) of the Act, provided the payments otherwise qualify, and ensures that third party payments are taken into consideration in determining the amount the payer may deduct under paragraph 60(b) of the Act. ...

Après avoir pris cette présomption en considération, dans les cas de jurisprudence suivants, les tribunaux n’ont pas caractérisé les revenus comme provenant d’une d’entreprise: Simone Rita Balz (P. ...