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21 March 1990 Income Tax Severed Letter AC58644 F - Déduction pour gains en capital - actions admissibles de petite entreprise

INTERPRÉTATIONS DEMANDÉES Vous nous demandez de confirmer, si notre compréhension est exacte, que les actions du capital-actions de la corporation "B" seront prises en considération A partir du moment de leur acquisition par la corporation "A" aux fins de déterminer si l'alinéa d) de la définition de l'expression "action admissible de petite entreprise" (la "définition") est applicable. ...

Income Tax Severed Letter AC58644F F

INTERPRÉTATIONS DEMANDÉES Vous nous demandez de confirmer, si notre compréhension est exacte, que les actions du capital-actions de la corporation «B» seront prises en considération A partir du moment de leur acquisition par la corporation «A» aux fins de déterminer si l'alinéa d) de la définition de l'expression «action admissible de petite entreprise» (la «définition») est applicable. ...

7 July 1998 Income Tax Severed Letter 9802143 - Repayment of indebtedness 18(9.1) on refinancing

Consideration must be given to all changes to the existing debts. The applicant withdrew the request for this particular ruling prior to submitting all the necessary information. ...

6 May 2008 Income Tax Severed Letter 2008-0265902I7 F - Canadian-controlled private corporation

En conclusion, après avoir pris en considération les représentations additionnelles des Représentants, nous sommes toujours d'opinion que la Société n'était pas une SPCC au cours de ses années d'imposition 2003 à 2007, tel que mentionné dans le Document. ...

7 July 1996 Income Tax Severed Letter 9618493 - Mutual fund partnership

In consideration of the management services provided by XXXXXXXXXX, the Funds pay management fees calculated as a percentage of the Net Asset Value of the Funds. ...

17 September 1996 Income Tax Severed Letter 9618007 - Allowances vs. meals

" The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. ...

15 January 1992 Income Tax Severed Letter 249

The primary consideration from an income tax perspective is whether the costs for such in-house care are deductible from income. ...

7 July 1991 Income Tax Severed Letter - Offshore activities tax treatment — Canada-U.K. tax treaty and Canada-Netherlands tax treaty

Other Issues Pertaining to Both Treaties Your Views In considering the application of both the U.K and Dutch Treaties with respect to the phrase "in connection with the offshore resources" a possible allocation problem must be taken into consideration. ...

7 March 1991 Income Tax Severed Letter - Costs Qualifying as Canadian Exploration Expenses

We have given full consideration to the excerpts from XXX but we do not find it to be of any assistance in providing a technical interpretation of subparagraph 66.1(6)(a)(iii.1). 15. ...

2 November 1992 Income Tax Severed Letter 9223635 - Status of Payments - Wage Loss Replacement Plans

Accordingly, we believe that an important consideration, inter alia, would be whether the old plan could be regarded as one under which an employer has made a contribution for the purposes of paragraph 6(1)(f) of the Act. ...

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