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9 July 2003 Headquarter Letter Case No. 45377-- summary under Subsection 167(1) Summary Under Tax Topics- Excise Tax Act- Section 167- Subsection 167(1) undivided interest not part of business "The supply by a partnership of an undivided interest in the partnership property to one of the partners would generally not be considered to be a supply of a business or part of a business because it cannot operate on its own and as a result, the election under subsection 167(1) would not be available. ...

24 January 1992 Memorandum (Tax Window, No. 16, p. 3, ¶1715, January- February 1993 Access Letter, p. 33, ¶C144- 196)-- summary under Paragraph 149.1(3)(d) Summary Under Tax Topics- Income Tax Act- Section 149.1- Subsection 149.1(3)- Paragraph 149.1(3)(d) Where a charitable foundation guarantees a bank loan made to a corporation engaged in scientific research, it will not be considered to have incurred a debt until such time as the corporation defaults on the loan. ...

The period is considered to commence on the day she first performs her duties of employment outside Canada and to end with the day she ceases to perform those duties. ...

10 June 1993 Memorandum (Tax Window, No. 32, p. 4, ¶2594)-- summary under Retiring Allowance Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Retiring Allowance Where in an out-of-court settlement of a suit brought in connection with the termination of employment, an amount is allocated as damages for violation of human rights, it must be established that human rights issues were involved and that the payment was reasonable compared to awards ordered by actual tribunals, in order for such amount not to be considered a retiring allowance. ...

(September 1990 Access Letter, ¶1427)-- summary under Testamentary Trust Summary Under Tax Topics- Income Tax Act- 101-110- Section 108- Subsection 108(1)- Testamentary Trust An income beneficiary may agree to pay a trust's tax liability arising from a designation under ss.104(13.1) or (13.2) without there being considered to be a contribution for purposes of s. 108(1)(i)(ii) or a gift for purposes of s. 122(2)(d). ...

Income Tax Technical News, No. 7, 21 February 1996 (cancelled)-- summary under Paragraph 60(j.1) Summary Under Tax Topics- Income Tax Act- Section 60- Paragraph 60(j.1) Employer contributions under a pension plan or deferred profit sharing plan are not considered to have vested in the retiree at the time of the payment of a retiring allowance if, at that time, the employee is not entitled to either a pension or a lump sum amount which includes the employer contributions. ...

A trust generally will be considered to reside on a reserve if the trustee or the majority of the trustees who manage or control the trust's assets reside on the reserve. ...

A tax reduction is also considered an amount received as assistance from a government. ...

S.104(2) is considered to be an anti-avoidance measure. ...

.- F.Q.26-- summary under Subparagraph 6(1)(b)(xi) Summary Under Tax Topics- Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(xi) Where the employer provides an automobile allowance to an employee but is also billed directly for a portion of the automobile expense the allowance will be considered to be reasonable if it is calculated on a per kilometre basis and is only related to the costs actually paid by the employee. ...