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1999-04-30 |
22 April 1999 External T.I. 9823525 F - RISTOURNE D'ASSURANCE-EMPLOI |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) |
rebate of employer EI premiums was a taxable benefit |
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1999-04-30 |
20 April 1999 External T.I. 9824625 F - FRAIS DE SCOLARITÉ |
Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) |
tuition refund received 3 years later requires amendment of initial return |
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1999-04-30 |
5 February 1999 Internal T.I. 9826537 F - EXPRESSION CHANTIER PARTICULIER 6(6) |
Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i) |
“special work site” is not restricted to a construction site and included an office in Belgium |
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1999-04-30 |
19 April 1999 External T.I. 9900675 F - DÉCRET DE REMISE- TEMPÊTE VERGLAS |
Income Tax Act - Section 5 - Subsection 5(1) |
humanitarian monetary assistance of employer to employees was taxable |
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1999-04-30 |
21 April 1999 External T.I. 9902395 F - FRAIS ORDINATEUR FOURNI PAR ÉTABLISSEMENT |
Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) |
computer use fees qualified as tuition |
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1999-04-30 |
19 April 1999 External T.I. 9909875 F - OSBL- CAPITAL VERSÉ RETOURNÉ |
Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) |
right of shareholder to receive PUC on wind-up does not by itself disqualify |
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1999-04-30 |
20 April 1999 Internal T.I. 9910097 F - CONTENU ÉTRANGER - REER |
Income Tax Act - Section 39 - Subsection 39(5) |
FTQ shares qualify for exclusion as a prescribed labour-sponsored venture capital corp. |
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1999-04-16 |
7 April 1999 External T.I. 9815525 F - AVANTAGES DE L'UTILISATION D'UNE AUTOMOBILE |
Income Tax Act - Section 67.3 |
s. 67.3 limitation extends to reimbursements of expenses of the employee’s rental car |
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1999-04-16 |
7 April 1999 External T.I. 9815525 F - AVANTAGES DE L'UTILISATION D'UNE AUTOMOBILE |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(l) |
s. 6(1)(l) benefit to the extent that the employer reimburses more than the employment-related expenses of the employee’s rental car |
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1999-04-16 |
31 March 1999 External T.I. 9817045 F - CCA- CANALISATION ÉGOUT ET CONDUITE EAU |
Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(i) |
water mains and sewer lines included in para. 8(i) |
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1999-04-16 |
9 April 1999 External T.I. 9902015 F - DEMANDE D'AGRÉMENT |
Income Tax Act - Section 37 - Subsection 37(1) - Paragraph 37(1)(a) - Subparagraph 37(1)(a)(ii) - Clause 37(1)(a)(ii)(B) |
general comments/ applicant must be a legal entity |
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1999-04-16 |
9 April 1999 Income Tax Severed Letter 9906056 F - FRAIS LÉGAUX/RÉGIME D'ASSURANCE-SALAIRE |
Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(b) |
legal fees incurred to recover salary insurance plan benefits were non-deductible |
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1999-04-16 |
9 April 1999 Income Tax Severed Letter 9906056 F - FRAIS LÉGAUX/RÉGIME D'ASSURANCE-SALAIRE |
Income Tax Act - Section 248 - Subsection 248(1) - Employment |
individual was not an employee of an insurer as not it its service |
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1999-04-16 |
9 April 1999 Income Tax Severed Letter 9906056 F - FRAIS LÉGAUX/RÉGIME D'ASSURANCE-SALAIRE |
Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose |
s. 18(1)(a) applied on the basis of the main reason for which expense incurred |
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1999-04-16 |
6 April 1999 Income Tax Severed Letter 9906196 F - REEE - SENS DE AUTRE SOUSCRIPTEUR |
Income Tax Act - Section 204.94 - Subsection 204.94(2) - Variable A - Paragraph (a) - Subparagraph (a)(ii) |
"plan under which there is no subscriber" refers to where, following the death of an individual, there is no subscriber under paras (a) and (b) of the definition of subscriber in s. 146.1 |
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1999-04-16 |
31 March 1999 External T.I. 9906715 F - REVENU IMPOSABLE MODIFIÉ |
Income Tax Act - Section 127.52 - Subsection 127.52(1) |
amendment re RPP and RRSP contributions would be processed automatically |
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1999-04-16 |
6 April 1999 External T.I. 9908355 F - RPDB - ACQUIS IRRÉVOCABLEMENT |
Income Tax Act - Section 147 - Subsection 147(2) - Paragraph 147(2)(i) - Subparagraph 147(2)(i)(ii) |
amount irrevocably vests on the day of allocation if 24-month test satisfied |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 3, 9819170 F - INTÉRACTION 55(5)E)(I) ET 251(3) |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 6, 9819190 F - FRACTIONNEMENT DU REVENU NEUMAN |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 7, 9819200 F - SAFE INCOME - WINDFALL |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 11, 9819240 F - CONVENTION FISCALE ET LES LLC |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 12, 9819250 F - SOCIÉTÉ À BUT UNIQUE - SINGLE PURPOSE CO. |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 13, 9819260 F - DÉCLARATION DE PLACEMENTS ÉTRANGERS |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 21, 9820920 F - TRANSFERT DE BIEN |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 22, 9820930 F - IT-169 |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 23, 9820940 F - CLAUSE DE RAJUSTEMENT DE PRIX |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 25, 9820960 F - ORDRE DE DISPOSITION DES ACTIONS IDENTIQUES |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 28, 9820990 F - ACTIONS DE RÉGIME TRANSITOIRE |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 29, 9821000 F - RÉGIMES DE DROITS ACQUIS |
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1999-01-22 |
13 October 1998 APFF Roundtable Q. 36, 9823030 F - DUHA PRINTER |
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