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Technical Interpretation - Internal
26 September 1997 Internal T.I. 9524810 - U.S. CITIZENS RESIDENT IN CANADA
AMT arises, it should be noted that not all the AMT rules apply in contravention of the Convention, only the AMTFTC 90% limitation rule does. 36 Therefore, if the AMT arises not because of the application of the AMTFTC 90% limitation rule (for example, because of the exclusion preferences [i.e., permanent difference] such as certain itemized deductions), each situation shall be dealt with on a case by case basis. ...
Technical Interpretation - Internal
19 October 1998 Internal T.I. 9826226 - TAXATION OF U.S. CITIZENS RESIDENT IN CANADA
AMT arises, it should be noted that not all the AMT rules apply in contravention of the Convention, only the AMTFTC 90% limitation rule does36. ...
Miscellaneous severed letter
10 October 1997 Income Tax Severed Letter 9M19030 F - APFF 1997 TABLE RONDE
Réponse du ministère des Finances Le ministère des Finances entend bel et bien recommander des changements à l'alinéa 88(1)c.3) qui auraient pour effet de corriger les problèmes notés dans les trois exemples cités, de sorte que les contraventions décrites ne constituent pas par elles-mêmes des entraves à la majoration fiscale des biens distribués à une société mère lors de la liquidation de la filiale. ...
Miscellaneous severed letter
31 October 1990 Income Tax Severed Letter 3M05110 - APFF octobre 1990 - Questions et réponses
More aggressive transactions would also permit avoidance of the attribution rules and contravention of measures such as those provided in subsection 98(3) of the Act when a partnership is dissolved. ...