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Position TAKEN:refer to assessing per prior instructions Reasons FOR POSITION:routine instructions August 30, 1994 Head Office Head Office Enquiries and Taxpayer Rulings Directorate Assistance Division (613) 957-8953 Attention: Norm O'Donnell T1 Returns & Guides 941949 XXXXXXXXXX We are forwarding for your consideration a referral from the Halifax District Office relating to the deduction available under subsection 146(8.2) of the Income Tax Act (the "Act") where a taxpayer wishes to withdraw excess contributions from an RRSP. ...

Gillman Attention: XXXXXXXXXX August 29, 1994 Dear Sirs: Re: Subsection 127(10.1) of the Income Tax Act (the "Act") Investment Tax Credit within an Associated Group of Companies Your letter of December 23, 1993 to the Vancouver District Office of Revenue Canada, Customs, Excise and Taxation (the "Department"), was forwarded to us for consideration and reply. ...

La direction des décisions est disposée à analyser toutes demandes d'interprétations techniques relativement au critère «d'expectative raisonnable de profit» portant sur le secteur en particulier et les facteurs à prendre en considération dans le cadre de la détermination de ce critère. ...

Denis Desautels, for his consideration. I wish to thank you for expressing your concerns on this matter. ...

Upon consideration of this matter, it is the view of the Department that the term "similar agreement" is sufficiently broad to encompass those items in those particular provisions. ...

However, while drawing benefits he participated in a job creation program which increased his weekly UI benefit by $XXXXXXXXXX  Factors for consideration in determining the taxability of the additional $XXXXXXXXXX per week include the following: XXXXXXXXXX lived on the reserve, the duties were performed on the reserve, and the employer was located on the reserve. ...

In circumstances in which the creditor has, for no consideration, unequivocably extinguished the debt and given up all rights and remedies to collection of the amount that would otherwise be owing by the debtor, it is our view that the "Canada security" would, at that time, be disposed of for no proceeds. ...

12 January 1993 Ruling 3M05261- Pénalté sur le montant brut du revenu non déclaré Unedited CRA Tags 163(2)   90072-5 Section des particuliers et des entreprises de services Annemarie Humenuk 12 janvier 1993 Est-ce que le montant de la pénalité prévue au paragraphe 163(1) de la Loi de l'impôt sur le revenu doit être calculé selon le montant brut du revenu non déclaré (avant l'application de toute déduction) ou selon le montant du revenu non déclaré après déduction d'éléments pouvant être déduits en vertu de la Section B de la Loi de l'impôt sur le revenu qui sont directement attribuables au fait de gagner un tel revenu et qui n'ont pas déjà été pris en considération? ...

Spice 957-8953 Attention: Pierre Boucher, A/Chief T1 Supplementary Guides 932035 XXXXXXXXXX Attached is a memorandum of July 14, 1993, from the Scarborough District Office which we are forwarding to you for consideration for administrative relief. ...

The immigrant sells his assets to the trust for fair market value consideration in the form of a non-interest bearing promissory note payable on demand. ...