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1999-02-05 |
27 January 1999 External T.I. 9802745 F - ALLOCATIONS AUTOMOBILE- REMBOURSEMENT |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) |
administrative policy to permit inclusion of both fixed and reasonable variable automobile allowance in income, and deduct expenses |
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1999-02-05 |
27 January 1999 External T.I. 9807175 F - STAGE COOPÉRATIF - CRÉDIT ÉTUDE, FRAIS SCOL |
Income Tax Act - Section 118.5 - Subsection 118.5(1) - Paragraph 118.5(1)(a) |
per-credit fee charged for unpaid practical training placements qualified as tuition |
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1999-02-05 |
21 January 1999 External T.I. 9810945 F - 74.1 - CONCEPT DE TRANSFERT |
Income Tax Act - Section 74.1 - Subsection 74.1(2) |
s. 74.1(2) applied to contributions to a trust for the benefit of minor children even though no amounts generally distributed to them while minors |
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1999-02-05 |
26 January 1999 External T.I. 9819805 F - INDEMNITÉ |
Income Tax Act - Section 54 - Proceeds of Disposition |
gratuitous compensation paid by broker to compensate client for meager sales proceeds may constitute proceeds of disposition |
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1999-02-05 |
18 January 1999 External T.I. 9825425 F - COMPTE DIVIDENDE EN CAPITAL |
Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (d) |
life insurance proceeds received by creditor which was the stated beneficiary did not add to CDA of debtor |
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1999-02-05 |
21 January 1999 External T.I. 9829465 F - DIMINUTION LOYER CONTRE PRET SANS INTERET |
Income Tax Act - Section 105 - Subsection 105(1) |
s. 105(1) can apply to a benefit conferred on a non-beneficiary but does not apply to a barter exchange |
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1999-02-05 |
21 January 1999 External T.I. 9829465 F - DIMINUTION LOYER CONTRE PRET SANS INTERET |
Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) - Subparagraph 20(1)(c)(i) |
tenant can deduct interest on interest-free loan made to landlord where this was a barter exchange for free rent |
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1999-02-05 |
21 January 1999 External T.I. 9829465 F - DIMINUTION LOYER CONTRE PRET SANS INTERET |
Income Tax Act - Section 9 - Computation of Profit |
barter exchange of free rent for interest-free loan |
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1999-02-05 |
18 January 1999 External T.I. 9833975 F - REGIME D'ACCESSION PROPRIÉTÉ |
Income Tax Act - Section 146.01 - Subsection 146.01(1) - Regular Eligible Amount - Paragraph (f) |
legatee can acquire from estate if had not been an owner-occupier |
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1999-02-05 |
28 January 1999 External T.I. 9900095 F - RÉGIME DE RETRAITE EXCÉDENTAIRE |
Income Tax Act - Section 248 - Subsection 248(1) - Salary Deferral Arrangement |
whether a plan is a SERP turns on its terms and the parties’ intentions |
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1999-01-22 |
13 October 1998 Internal T.I. 9819280 F - EXEMPTION DE PRODUIRE LA 1ÈME ANNÉE |
Income Tax Act - Section 233.7 |
filing exemption is appliable only to a 1st time resident |
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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 |
24 November 1998 APFF Roundtable Q. 14, 9811270 F - ÉMIGRATION |
Income Tax Act - Section 128.1 - Subsection 128.1(4) |
taxpayers had option of filing on the basis of proposed s. 128.1 |
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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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1999-01-08 |
17 September 1998 External T.I. 9820955 F - APFF - QUESTION 24 - SOCIÉTÉ DE PERSONNES |
Income Tax Act - Section 96 - Subsection 96(1) - Paragraph 96(1)(f) |
flow-through of dividend treatment under s. 96(1)(f) even where the partnership assets including such shares were part of its patrimony |
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1998-12-25 |
9 October 1998 APFF Roundtable Q. 18, 9820890 F - OPTION D'ACHAT D'ACTIONS |
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1998-12-11 |
9 October 1998 APFF Roundtable Q. 4, 9819180 F - CANDEREL |
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1998-12-11 |
9 October 1998 APFF Roundtable Q. 8, 9819210 F - RÉTROACTIVITÉ CODE CIVIL |
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1998-12-11 |
9 October 1998 APFF Roundtable Q. 19, 9820340 F - IT-315 |
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1998-12-11 |
9 October 1998 APFF Roundtable Q. 26, 9820970 F - ASSURANCE VIE ET COMPTE DIVIDEN CAPITAL |
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1998-12-11 |
9 October 1998 APFF Roundtable Q. 30, 9821010 F - SHERWAY |
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