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Principales Questions: est-ce qu'une Stichting constitue une corporation étrangère affiliée aux fins de 95(1)(d) Position Adoptée: non determinée Raisons POUR POSITION ADOPTÉE: aucune documentation pour analyser le type d'entité que constitue une Stichting 5-941737 XXXXXXXXXX Carole Pronovost (613) 957-8953 Attention: XXXXXXXXXX July 25, 1995 Dear Sirs: Subject: Meaning of the term corporation- paragraph 95(1)(d) of the Income Tax Act (hereinafter the "Act") This is in reply to your letter dated June 24, 1994 in which you requested our comments on whether a Dutch Foundation (STICHTING ADMINSTRATIEKANTOOR) is considered a corporation for purposes of the definition of foreign affiliate in paragraph 95(1)(d) of the Act. ...

It is, however, our understanding that a contribution to an RRSP will generally not be considered to have been made until the financial institution to which an amount is sent accepts the amount as a contribution and that the designation of an amount as a contribution can be revoked by the contributor at any time before it is so accepted by the institution. ...

Where years of past service have been bought back (whether the years of service were with that employer or another employer), it is the Department's position that employer contributions are considered to have vested in the employee for those years even though the employee paid the required employer contribution. ...

Our Comments In order for a court ordered support payment in respect of a child of the taxpayer to be considered a taxable receipt it must be a payment described in paragraph 56(1)(c) of the Income Tax Act. ...

On the basis of information supplied to us by the PA Department of Revenue, it would appear that Canadian trucking companies, which are considered to be carrying on business in Pennsylvania, are liable to that state's Corporate Net Income Tax, Franchise Tax, and Gross Receipts Tax. ...

You have asked that we advise whether employees, who are within two years of qualifying for retirement benefits and who are provided with interim accommodation expenses and a set allowance to cover meals and travel rather than being required to relocate shortly before a scheduled retirement, are considered to be in receipt of a taxable benefit or whether such benefits will be exempted under the provisions of subsection 6(6) of the Act. ...

Such amounts are considered employment income and must be reported on a T4 Supplementary. ...

Our Views It is our opinion that where there is under the Partitions Act a court ordered severance partition and sale of the property by a bankruptcy Trustee, proceeds in the form of undivided interests in other buildings, received by the non-bankrupt co-tenants could be considered compensation received for property taken under statutory authority. ...

However, an amount paid as a consultation fee or registration fee for an in vitro fertilization or ICSI program could be considered qualifying medical expenses if paid to "a medical practitioner, dentist or nurse or a public or licensed private hospital". ...

What is important is whether the individual has sufficient ties with Canada to be considered a resident of Canada. ...