Income Tax Severed Letters - 1994-03-11

Miscellaneous

9 March 1994 940379A F - 127(9) - materiel a vocations multiples de 1re periode

Unedited CRA Tags
127(9)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX		5-940379

A l'attention de XXXXXXXXXX

Le 9 mars 1994

Mesdames, Messieurs,

Objet: Matériel à vocations multiples de première période
Paragraphe 15(9) du Projet de loi C-9 modifiant la Loi de l'impôt sur le revenu

Ruling

Ministerial Correspondence

2 March 1994 Ministerial Correspondence 9401994 - FORGIVEN LOANS

Unedited CRA Tags
6(15)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DM'S OFFICE (3) 94-00504M/94-00834M
ADM'S OFFICE (3) STALLED 708 489 059

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

March 2, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

Technical Interpretation - External

9 March 1994 External T.I. 9404775 F - PENSION FUND REALTY CORPORATION

Unedited CRA Tags
149(1)(o.2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

5-940477
XXXXXXXXXX M. Querry

A l'attention de XXXXXXXXXX

Le 9 mars 1994

Mesdames, Messieurs,

Objet: Alinéa 149(1)o.2) de la Loi de l'impôt sur le revenu (ci-après la «Loi»)

8 March 1994 External T.I. 9400085 - HAA7278-1 RETIRING ALLOWANCE PAY IN LIEU OF NOTICE

Unedited CRA Tags
60(j.1) 248(1)

Principal Issues: Is termination pay in lieu of notice a retiring allowance?

2 March 1994 External T.I. 9403515 - OFFICE IN HOME EXPENSES - PROPERTY TAX COMMERCIAL ASSESS.

Unedited CRA Tags
8(13) 18(12)
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
								940351
XXXXXXXXXX	 						Sandra Short

Attention: XXXXXXXXXX

March 2, 1994

Dear XXXXXXXXXX:

Re: Office in Home expenses

28 February 1994 External T.I. 9403285 - REAL ESTATE INVESTMENT TRUST

Unedited CRA Tags
108(2)(a) 132(6)
redemptions can be suspended for 12 mos., and can be at a reasonable discount to market and paid in non-cash

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			940328
XXXXXXXXXX	C.R. Bowen

Attention: XXXXXXXXXX

February 28, 1994

Dear Sirs:

22 February 1994 External T.I. 9404065 - PENSION FUND REALTY CORPORATION - PERMITTED INVESTMENTS

Unedited CRA Tags
149(1)(o.2)(ii)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			940406
XXXXXXXXXX	J. Brooks

Attention: XXXXXXXXXX

February 21, 1994

Dear Sirs:

Re: Subparagraph 149(1)(o.2)(ii)

22 February 1994 External T.I. 9404295 - PENSION FUND REALTY CORPORATION - PERMITTED INVESTMENTS

Unedited CRA Tags
149(1)(o.2)(ii)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			940429
XXXXXXXXXX	J. Brooks

Attention: XXXXXXXXXX

February 22, 1994

Dear Sirs:

Re: Subparagraph 149(1)(o.2)(ii)

22 February 1994 External T.I. 9400855 F - DÉDUCTIBILITÉ DE FRAIS DE DÉMÉNAGEMENT

Unedited CRA Tags
62

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

5-940085
XXXXXXXXXX L. Roy

Le 22 février 1994

Monsieur,

Objet: Déductibilité de frais de déménagement

22 February 1994 External T.I. 9403125 F - CAPITALISATION DES TAXES FONCIERES

Unedited CRA Tags
18(2) 53(1)h) 10(1.1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 5-940312

Le 22 février 1994

Monsieur,

Objet: Disposition d'un immeuble - capitalisation des taxes foncières

18 February 1994 External T.I. 9402415 - PENSION REALTY CORPORATION

Unedited CRA Tags
149(1)(o.2)(ii)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

			940241

XXXXXXXXXX L.Holloway
(613) 957-8953

Attention: XXXXXXXXXX

February 18, 1994

Dear Sirs:

Re: Interpretation of Subparagraph 149(1)(o.2)(ii)

18 February 1994 External T.I. 9402445 - WINDING UP OF CORPORATION WITHOUT SHARE CAPITAL

Unedited CRA Tags
88(1) 149(1)(l) 69(5) 69(1) 56(2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 940244

Attention: XXXXXXXXXX

February 18, 1993

Dear Sirs/Madams:

Re: Subsection 88(1) of the Income Tax Act (the "Act")

17 February 1994 External T.I. 9401115 - ATTRIBUTION CONTROL CO INVEST IN PREF SHARE OF 2ND CO

Unedited CRA Tags
74.4(2)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 940111

Attention: XXXXXXXXXX

February 17, 1994

Dear Sirs:

Re: Subsection 74.4(2) of the Income Tax Act (the "Act")

8 February 1994 External T.I. 9400195 - RRSP - MORTGAGE AS QUALIFIED INVESTMENT

Unedited CRA Tags
4900(1)(j) 4900(4)

Principal Issues:
1)Is a mortgage a qualified investment for an RRSP where the annuitant is a member of a church and the church is the mortgagor?
2)Can the interest be paid as a balloon payment at the end of the mortgage term?

Technical Interpretation - Internal

3 March 1994 Internal T.I. 9404286 - ADVENTURE IN THE NATURE OF TRADE -- FISCAL PERIOD

Unedited CRA Tags
11(1) 25(1) 248(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		March 3, 1994
John ChanBusiness and General
A/Chief  Division
	Resource Industries Section	J.D. Brooks

940428

Adventure or Concern in the Nature of Trade

22 February 1994 Internal T.I. 9403476 F - AVANTAGE LIÉ A L'UTILISATION D'UNE AUTOMOBILE

Unedited CRA Tags
37(1) 127

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

21 February 1994 Internal T.I. 9402736 - COMMON-LAW RELATIONSHIP AND PERSONAL CREDITS

Unedited CRA Tags
252(4) 118(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 21, 1994
	Client Assistance Directorate	Head Office
H. K. Beauchemin,	Rulings Directorate
	Director General	J.A. Szeszycki
(613) 957-8953
		940273

Equivalent to Spouse Amount Year of Change of Marital Status

15 February 1994 Internal T.I. 9401827 - MEDICAL EXPENSES - SNOWMOBILE

Unedited CRA Tags
118.2(2) REG 5700(i) REG 5700(m)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		February 15, 1994
	XXXXXXXXXX District Office	Head Office
	Client Assistance	Rulings Directorate
		Sandra Short
	Attention:  XXXXXXXXXX	(613) 957-8953
		940182

Paragraph 118.2(2)(m) of the Income Tax Act and paragraphs 5700(i) and (m) of the Regulations

8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES

Unedited CRA Tags
8(1) 8(10) 6(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

February 8, 1994

Scarborough D.O. Personal and General
Business Audit Section Section
D. Zion
(613) 957-8953
Attention: John Lorimer
Section Manager

940065

Deductibility of Employment Expenses

Ministerial Letter

2 January 1994 Ministerial Letter 9405318 - DEDUCTIBILITY OF RESTAURANT MEALS

Unedited CRA Tags
67.1(1)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

DM'S OFFICE (3)
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 2, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

I am writing further to

XXXXXXXXXX