Income Tax Severed Letters - 1994-08-26

Technical Interpretation - External

16 August 1994 External T.I. 9413765 - PERSONAL TAX CREDITS

Unedited CRA Tags
118(6) 118(1) 118.2 118.5 118.6

Principal Issues:

12 August 1994 External T.I. 9401555 - CAPITAL GAINS EXEMPTIOON

Unedited CRA Tags
110.6(1) 248(1)

Principal Issues:

12 August 1994 External T.I. 9412385 - CHANGE OF CONTROL

Unedited CRA Tags
256(7) 256(9)
Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(7) - Paragraph 256(7)(a)

Principal Issues:

12 August 1994 External T.I. 9415495 - AMALGAMATION/WIND-UP

Unedited CRA Tags
87(1) 88(1)
Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3)
Summary Under
Tax Topics - Income Tax Act - Section 87 - Subsection 87(1)
Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(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.

    					5-941549
XXXXXXXXXX				Tim Bryant

August 12, 1994

Dear XXXXXXXXXX:

Re: Request for Technical Interpretation

12 August 1994 External T.I. 9325945 - PAID-UP CAPITAL

Unedited CRA Tags
84(1)(c.3)(iii)
Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(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.

						5-932594
XXXXXXXXXX						Tim Bryant

Attention: XXXXXXXXXX

August 12, 1994

Dear Sir:

Re: Request for Technical Interpretation of Subparagraph 84(1)(c.3)(iii)

9 August 1994 External T.I. 9414765 - RETROACTIVE WORKERS' COMPENSATION BOARD PAYMENT

Unedited CRA Tags
56(1)(v) 110(1)(f)(ii) 5(1)

Principal Issues:

9 August 1994 External T.I. 9333125 - CAPITAL GAINS EXEMPTION

Unedited CRA Tags
110.6(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share
Summary Under
Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i)

Principal Issues:

8 August 1994 External T.I. 9410525 - FOOD AND BEVERAGE EXPENSES

Unedited CRA Tags
67.1(2)(e)
Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(e)

Principal Issues:

8 August 1994 External T.I. 9415135 - REIMBURSEMENT OF EXPENSES AS CHARITABLE DONATIONS

Unedited CRA Tags
110.1 118.1
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts

Principal Issues:

5 August 1994 External T.I. 9412855 - HEALTH AND WELFARE TRUST AND VARIANCES TO A TRUST

Unedited CRA Tags
6(1)(a) 54(c)(v)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition
Summary Under
Tax Topics - Income Tax Act - Section 54 - Disposition - Paragraph (e)

Principal Issues:

4 August 1994 External T.I. 9414045 - FINANCIAL FUTURES - CAPITAL OR INCOME ACCOUNT

Unedited CRA Tags
248(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges
mutual fund not a “speculator” re futures trading

Principal Issues:

4 August 1994 External T.I. 9403435 - EARNOUT RIGHTS RE SALE OF SHARES

Unedited CRA Tags
39(1)(a) 12(1)(g) 110.6(2.1) 40(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition

Principal Issues:

4 August 1994 External T.I. 9326065 - NON-QULAIFYING REAL PROPERTY

Unedited CRA Tags
110.6(1)

Principal Issues:

4 August 1994 External T.I. 9411365 - TUITION FEES

Unedited CRA Tags
118.5

Principal Issues:

2 August 1994 External T.I. 9415465 - EMPLOYMENT BENEFITS - REIMBURSEMENT OF MOVING EXP

Unedited CRA Tags
6(1)(a) 62(1)
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

Principal Issues:

2 August 1994 External T.I. 9419205 - EXPENSE INCURRED FOR THE USE OF A LODGE

Unedited CRA Tags
18(1)(l)

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

August 2, 1994

Dear XXXXXXXXXX:

26 July 1994 External T.I. 9402515 - APPLICATION OF SUBSECTION 15(1) IN A SPECIFIC SITUATION

Unedited CRA Tags
15(1) 105(1) 105(2) 95(2)(a.3) 95(1)(d)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

Principales Questions:

interpretation of subsection 15(1) of the ITA with respect to a specific situation.

Position Adoptée:

26 July 1994 External T.I. 9415455 - EMPLOYMENT BENEFITS - SPECIAL CLOTHING

Unedited CRA Tags
6(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii)

Principal Issues:

19 July 1994 External T.I. 9403725 - AUTOMOBILE OPERATING EXPENSE BENEFITS

Unedited CRA Tags
6(1)(K) 6(1)(e)

Principal Issues:

2 June 1994 External T.I. 9411635 - CAPITAL LOSS LOAN TO FOREIGN CORP

Unedited CRA Tags
40(2)(g)(ii)

Principal Issues: - will we allow capital losses on non-interest bearing loans to foreign corporations?

24 May 1994 External T.I. 9330005 - ANNUITIES PAID BY CHARITY

Unedited CRA Tags
56(1)(d) 60(a) 248(1) 104(13)(a) 149.1(1)(a)

Principal Issues:

Conference

6 June 1994 Roundtable, 9410300 - SUCCESSOR RULES - PARTNERSHIP PROPERTIES

Unedited CRA Tags
66.7 66(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.

Revenue Canada Round Table
Canadian Petroleum Tax Society Conference
June, 1994

Question No. 10

SUCCESSOR RULES

6 June 1994 Roundtable, 9410310 - SUCCESSOR RULES - CHANGE OF CONTROL

Unedited CRA Tags
66.7(3)(b)

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.

Revenue Canada Round Table
Canadian Petroleum Tax Society Conference
June, 1994

Question No. 11

SUCCESSOR RULES

6 June 1994 Roundtable, 9410330 - CANADIAN EXPLORATION EXPENSE - CARBON DIOXIDE WELL

Unedited CRA Tags
66.1(6)

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.

Revenue Canada Round Table
Canadian Petroleum Tax Society Conference
June, 1994

Question No. 15

CANADIAN EXPLORATION EXPENSE

22 April 1994 Roundtable, 9410360 - LOSS CARRY-BACK ON AMALGAMATION

Unedited CRA Tags
87(2.11)

Principal Issues:

3 May 1994 Roundtable Q. 1, 9411620 - SAFE INCOME & ALBERTA ROYALTY TAX CREDITS

Unedited CRA Tags
55(2)

Principal Issues: - Alberta Royalty Tax Credits & Safe Income

6 June 1994 Roundtable Q. 20, 9410840 - ROYALTY KNOW-HOW

Unedited CRA Tags
85(1.1)

Principal Issues:

2 June 1994 Roundtable Q. 22, 9410850 - ACQUISITION OF CONTROL

Unedited CRA Tags
111 249(4)

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.

DRAFT

Revenue Canada Round Table
1994 Canadian Petroleum Tax Society
June 2, 1994
Question #22

ACQUISITION OF CONTROL BY A GROUP

6 June 1994 Roundtable Q. 23, 9410860 - CONTROL CHANGE

Unedited CRA Tags
128(2)(a) 111(5)

Principal Issues:

Technical Interpretation - Internal

22 August 1994 Internal T.I. 9411346 - BRIDGE FINANCING ON RELOCATION OF EMPLOYEE

Unedited CRA Tags
6(1)(a)

Principal Issues:

10 August 1994 Internal T.I. 9419327 - EXPENSES INCURRED BY FISHERPERSONS

Unedited CRA Tags
8
Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)

Principal Issues:

9 August 1994 Internal T.I. 9414986 - SOCIAL INSURANCE NUMBER REQUIREMENT

Unedited CRA Tags
237(1) 56(5) 122.61
Summary Under
Tax Topics - Income Tax Act - Section 237 - Subsection 237(1)

Principal Issues:

5 August 1994 Internal T.I. 9413286 - AMOUNTS REC'D AS DAMAGES RE. PERSONAL INJURY

Unedited CRA Tags
81(1)(g.1) 81(1)(g.2)

Principal Issues:

3 August 1994 Internal T.I. 9414206 - ASSOCIATED EMPLOYERS

Unedited CRA Tags
126.1(1) 126.1(2) 126.1(3) 149.1(7)

Principal Issues:

19 July 1994 Internal T.I. 9412467 F - FRAIS DE DÉMÉNAGEMENT

Unedited CRA Tags
62(1) 62(3)

Principales Questions:

Un contribuable peut-il inclure dans ses «frais de déménagement» les frais de vente de son ancienne résidence et les frais d'achat de sa nouvelle résidence si sa conjointe était et est respectivement l'unique propriétaire de l'ancienne et de la nouvelle résidence?

Position Adoptée: Oui.

12 July 1994 Internal T.I. 9410697 - INTERACTION OF ALIMONY & PERSONAL TAX CREDIT

Unedited CRA Tags
118(5)

Principal Issues:

27 June 1994 Internal T.I. 9407976 - DEFERRED AND PRESCRIBED ANNUITY CONTRACTS

Unedited CRA Tags
REG 304 REG 306 148 56(1)(d) 60(a)
Summary Under
Tax Topics - Income Tax Act - Section 148 - Subsection 148(9) - Disposition

Principal Issues:

23 June 1994 Internal T.I. 9405657 - AWAY-FROM-HOME EXPENSES

Unedited CRA Tags
8(1)(e)

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.

		June 23, 1994
	XXXXXXXXXX District Office	HEAD OFFICE
	Client Assistance Division	Rulings Directorate
D. Zion
	Attention: XXXXXXXXXX	(613) 957-8953
		940565

Away-From-Home Expenses

21 June 1994 Internal T.I. 9408827 F - TRAVAUX EN COURS\WORK IN PROGRESS

Unedited CRA Tags
9(1) 10(1) 18(1)(a)

Principales Questions:

A)Est-ce que les travaux en cours d'une institution financière, relatifs à des services non complétés et non facturés, comptabilisés selon les PCGR constituent de l'inventaire?

B)Est-ce que les contributions d'un employeur qui seront payables lors du versement des vacances courues à la fin de l'année sont déductibles dans l'année oû les vacances se sont accrues?

Position Adoptée:

24 May 1994 Internal T.I. 9413367 - RDTOH AND BUTTERFLIES

Unedited CRA Tags
55(3)(b)

Principal Issues: How does the RDTOH balance get divided in a butterfly?

3 May 1994 Internal T.I. 9406917 F - FABRICATION ET TRANSFORMATION - ENTREPRISE PHOTOCOPIES

Unedited CRA Tags
125.1(3)

Principales Questions:

Fabrication ou transformation: Entreprise de Photocopies

Position Adoptée:

Ministerial Letter

28 June 1994 Ministerial Letter 9412818 - PERKS AND ACCOUNTABILITY BY POLITICIANS

Unedited CRA Tags
6(1)(a) 81(1)(n)

Principal Issues:

20 June 1994 Ministerial Letter 9415838 - NON-PROFIT ORGANIZATIONS

Unedited CRA Tags
149(1)(l) 149(5) 149(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.

NON-PROFIT ORGANIZATIONS

SPEAKING NOTES FOR DENIS LEFEBVRE

QUESTIONS FROM XXXXXXXXXX

WANTS TO KNOW WHY HE CANNOT GET AS MUCH INFORMATION ON NON-PROFIT ORGANIZATIONS AS ON CHARITIES.

RESPONSE