Income Tax Severed Letters - 1995-01-13

Ruling

14 December 1994 Ruling 9430223 - RETIRING ALLOWANCE PAID TO PARTNERS

Unedited CRA Tags
60(j.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.

XXXXXXXXXX		3-943022

Attention: XXXXXXXXXX

December 14, 1994

Dear Sirs:

Re: XXXXXXXXXX

Ministerial Correspondence

15 July 1994 Ministerial Correspondence 9414254 - INDIANS

Unedited CRA Tags
81(1)(a)

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 (2) 94-05361M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

July 15, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

7 April 1994 Ministerial Correspondence 9410764 - INDIANS

Unedited CRA Tags
81

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) 94-00292M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

April 7, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

Technical Interpretation - External

9 January 1995 External T.I. 9426415 - DEEMED DIV. REC'D BY ESTATE AND PAYMENT TO NON-RES.

Unedited CRA Tags
84(2) 104(6)(b) 212(1)(c) 83(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.

				942641
XXXXXXXXXX		C.R. Bowen

Attention: XXXXXXXXXX

January 9, 1995

Dear Sirs\Mesdames:

Re: Income of Estate

6 January 1995 External T.I. 9429635 F - PLACEMENT ADMISSIBLE REER - COOP

Unedited CRA Tags
4900(12)

Position Adoptée:

5 January 1995 External T.I. 9429335 - CHARITABLE DONATIONS- KOSHER

Unedited CRA Tags
118.1(2) 118.1(3)

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.

PRINCIPAL ISSUE:

Whether the purchase of kosher-approved food products from various retailers constitutes a charitable donation?

Position TAKEN:

Not a charitable donation

Reasons FOR POSITION TAKEN:

5 January 1995 External T.I. 9432755 F - DÉDUCTIBILITÉ DES INTÉRÊTS

Unedited CRA Tags
20(1)(c)

Position Adoptée:

4 January 1995 External T.I. 9429515 - DEBT FORGIVENESS

Unedited CRA Tags
80

Principal Issues:

22 December 1994 External T.I. 9418865 - EFFECTIVE DATE VS. CLOSING DATE

Unedited CRA Tags
66.4(5)

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.

		941886

XXXXXXXXXX A.A. Cameron

Attention: XXXXXXXXXX

December 22, 1994

Dear Sirs:

Re: "Effective Date" and "Closing Date"

22 December 1994 External T.I. 9419975 - PURPOSE TRUST

Unedited CRA Tags
75(2) 149(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.

PRINCIPAL ISSUE:

1.Whether subsection 75(2) applies where the trust agreement provides that the settlor's successor can be appointed as trustee, should the appointed trustee be unable to continue as trustee?

22 December 1994 External T.I. 9428995 - CAPITAL GAIN ON A LAND SALE

Unedited CRA Tags
38

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.

PRINCIPAL ISSUE:

Whether there is any special treatment under the Income Tax Act (the "Act") relating to the disposal of land acquired under the Veteran's Land Act.

Position TAKEN:

No.

Reasons FOR POSITION TAKEN:

The Income Tax Act.

21 December 1994 External T.I. 9426195 - AGENCY AGREEMENT

Unedited CRA Tags
9

Principal Issues:

20 December 1994 External T.I. 9428275 - FARM BUSINESS

Unedited CRA Tags
248(1)

Principal Issues:

16 December 1994 External T.I. 9431645 - RETIRING ALLOWANCE RELATED EMPLOYER CROWN CORPORATIONS

Unedited CRA Tags
60(j.1)

Principal Issues:

16 December 1994 External T.I. 9429045 - VENTURE CAPITAL CORP INVESTING IN DEBT

Unedited CRA Tags
39(5)(f) REG 5100(1) 206(1)(a)

Principal Issues:

16 December 1994 External T.I. 9411785 - RETIRING ALLOWANCE

Unedited CRA Tags
248(1)

Principal Issues:

15 December 1994 External T.I. 9428015 - LEASE CANCELLATION RECEIPT

Unedited CRA Tags
9 20(1)(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.

PRINCIPAL ISSUE:

Whether a lease cancellation receipt received by a landlord can be viewed as a prepaid rent for which a reserve under 20(1)(m)(iii) can be claimed.

Position TAKEN:

No

Reasons FOR POSITION TAKEN:

11 December 1994 External T.I. 9419155 - H&W trust-whether trust meets requirements

Unedited CRA Tags
6(1)(a)

Principal Issues:

8 December 1994 External T.I. 9429425 F - PLACEMENT ADMISSIBLE REER

Unedited CRA Tags
146(1) REG 4900(6) REG 4900(12)

Position Adoptée:

7 December 1994 External T.I. 9416595 F - PRESTATION D'ASSISTANCE SOCIALE

Unedited CRA Tags
81(1)h)

Position Adoptée:

6 December 1994 External T.I. 9425155 - IT-239R2 PARAG.6

Unedited CRA Tags
40(2)(g)

Principal Issues:

6 December 1994 External T.I. 9429205 - section 80

Unedited CRA Tags
80(1)

Principal Issues:

5 December 1994 External T.I. 9428755 - RCA REFUNDABLE TAX

Unedited CRA Tags
207.5 207.7

Principal Issues:

5 December 1994 External T.I. 9428145 - RCA FOR OWNER-MANAGER

Unedited CRA Tags
207.5 67 125(2) 56(11)

Principal Issues:

5 December 1994 External T.I. 9425745 - REPLACEMENT PROPERTY

Unedited CRA Tags
44(5) 14(7)

Principal Issues:

2 December 1994 External T.I. 9429455 - RRSP INVESTMENT MORTGAGE

Unedited CRA Tags
REG 4900

Principal Issues:

23 November 1994 External T.I. 9429215 - UNDEDUCTED RRSP PREMIUMS V. DEDUCTION OF RRSP PREMIUMS

Unedited CRA Tags
204.2(1.2) 146(5)

Principal Issues:

17 November 1994 External T.I. 9428725 - RRSP RECEIPTS FOR GIFTS

Unedited CRA Tags
204.2(1.2)I(b) 146(1)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Premium
gift is not a premium

Principal Issues:

16 November 1994 External T.I. 9424275 - SUBSECTION 130.1(8)

Unedited CRA Tags
130.1(8)

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.

PRINCIPAL ISSUE:

Whether subsection 130.1(8) of the Income Tax Act (the "Act") applies to the first taxation year in which the corporation starts to carry on business or to the first taxation year in which the corporation carried on business throughout the taxation year.

14 November 1994 External T.I. 9427225 F - CONGE SABBATIQUE

Unedited CRA Tags
reg.6801

Principales Questions:

DISPOSITIONS DE L'ARTICLE 6801 DU REGLEMENT

Position Adoptée:

9 November 1994 External T.I. 9426695 - RRSP CONTRIBUTION LIMIT

Unedited CRA Tags
146(5) 146(1)

Principal Issues:

7 November 1994 External T.I. 9427005 - QUALIFIED INVESTMENTS FOR AN RRSP AND ARM'S LENGTH

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

Principal Issues:

27 October 1994 External T.I. 9425175 - WHETHER A PARTICULAR OIL & GAS LEASE IS EARNED INCOME

Unedited CRA Tags
146(1)(c) 12(1)(g)

Principal Issues:

24 October 1994 External T.I. 9421455 - INDIANS - TAXATION OF EMPLOYMENT INCOME

Unedited CRA Tags
81

Principal Issues:

21 October 1994 External T.I. 9425325 - DEDUCTIBILTY OF PAST SERVICE CONTRIBUTIONS

Unedited CRA Tags
147.2(5) 147.2(c)

Principal Issues:

21 October 1994 External T.I. 9425495 - SEGREGATED FUNDS ARE NOT TRUST FOR PART XI AND XI.1

Unedited CRA Tags
138.1(7) 138.1(1) 207.1 146(1)

Principal Issues:

17 October 1994 External T.I. 9421405 - INDIANS - PRORATION OF EMPLOYMENT INCOME

Unedited CRA Tags
81

Principal Issues:

14 October 1994 External T.I. 9425655 - INDIANS - JACOB PETE CASE

Unedited CRA Tags
81

Principal Issues:

11 October 1994 External T.I. 9425015 - QUALIFIED INVESTMENT FOR AN RRSP

Unedited CRA Tags
146(1) Reg. 4900

Principal Issues:

26 September 1994 External T.I. 9416325 - INDIANS - BUSINESS INCOME

Unedited CRA Tags
81

Principal Issues:

Technical Interpretation - Internal

5 January 1995 Internal T.I. 9431587 F - DÉDUCTIBILITÉ DES INTÉRÊTS

Unedited CRA Tags
20(1)(c)

Position Adoptée:

28 December 1994 Internal T.I. 9433007 F - INTERET SUR EMPRUNT

Unedited CRA Tags
20(1)(c)

Principales Questions:

Est-ce que position du Ministère mentionnée à Q.11 de T.R. du congrès de 1990 de ACEF a préséance à position prise à Q.8 de T.R. du congrès de 1993 de ACEF?

Position Adoptée:

22 December 1994 Internal T.I. 9424637 - PRODUCTION PAYMENT

Unedited CRA Tags
66(15)

Principal Issues:

20 December 1994 Internal T.I. 9412357 - PROPERTY ADMINISTERED BY JUDICIAL SEQUESTRATOR - TRUST

Unedited CRA Tags
150(3) REG 204(1) 104(1) 150(1)(c) 159(2)

Principal Issues:

19 December 1994 Internal T.I. 9425946 - DEFERRED PROFIT SHARING PLAN BENEFITS

Unedited CRA Tags
147(10) 147(12) 147(2)(a.1)

Principal Issues:

12 December 1994 Internal T.I. 9431056 F - IMPOSITION DES BANQUES A CHARTE

Unedited CRA Tags
20(1)(l) 181 190

Position Adoptée:

5 December 1994 Internal T.I. 9428957 - RETIRING ALLOWANCE FROM FARMER TO SPOUSE

Unedited CRA Tags
60(j.1) 67

Principal Issues:

5 December 1994 Internal T.I. 9423707 F - FRAIS D'INTÉRETS SUBVENTIONNÉS PAR L'EMPLOYEUR

Unedited CRA Tags
80.4 6(1) 6(9) 5

Principales Questions:

1.Facteurs pris en considération par Revenu Canada pour déterminer si un prêt d'une tierce personne est accordé «en raison de la charge ou de l'emploi».

2.Circonstances dans lesquelles le montant des intérêts subventionnés par un employeur serait imposable en vertu de l'article 5 ou de l'alinéa 6(1)a) de la Loi.

Position Adoptée:

5 December 1994 Internal T.I. 9422047 - FOREIGM EXCHANGE LOSS

Unedited CRA Tags
9

Principal Issues:

22 November 1994 Internal T.I. 9415927 - EXPENDITURES - CURRENT OR CAPITAL - GAAP

Unedited CRA Tags
18(1)(a) 9

Principal Issues:

21 November 1994 Internal T.I. 9419616 - RRSP TRUSTS AFTER THE DEATH OF THE ANNUITANT

Unedited CRA Tags
146(8.8) 104(6)(b) 104(13) 146(4)(c) 152(7)

Principal Issues:

15 November 1994 Internal T.I. 9420917 - TAX-EXEMPT INDIAN CORPORATIONS

Unedited CRA Tags
149(1)(d)

Principal Issues:

25 October 1994 Internal T.I. 9414786 - PENSION PLANS - EMPLOYER CONTRIBUTIONS

Unedited CRA Tags
REG 8503(15)

Principal Issues:

24 October 1994 Internal T.I. 9420427 - CAPITAL GAINS EXEMPTION & PERSONAL TRUSTS

Unedited CRA Tags
110.6 104(21) 104(21.2)

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.

				October 24, 1994
	HALIFAX DISTRICT OFFICE		HEAD OFFICE
	Technical Assistance		Rulings Directorate
L. Holloway
	Attention:  Madeleine Chiasson	(613) 957-2104
				942042

Capital Gains Exemption & Personal Trusts

20 October 1994 Internal T.I. 9425306 - INDIAN BANDS - SECTION 83 OF INDIAN ACT

Unedited CRA Tags
149(1)(c)

Principal Issues:

Ministerial Letter

13 December 1994 Ministerial Letter 9430308 - PUBLIC SERVICE SUPERANNUATION ACT

Unedited CRA Tags
56(1)(a)(i)

Principal Issues:

1 December 1994 Ministerial Letter 9426578 - INDIANS - GUIDELINES AND GST

Unedited CRA Tags
81

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 (2)
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

December 1, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

21 November 1994 Ministerial Letter 9426028 - CONFIDENTIALITY OF INFORMATION RECEIVED BY DPT

Unedited CRA Tags
section 87

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.

ADM'S OFFICE (3) ADM 940425

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

November 21, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

31 October 1994 Ministerial Letter 9426738 - INDIANS - WHAT CONSTITUTES A RESERVE

Unedited CRA Tags
81

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.

ADM'S OFFICE (3) ADM 940425

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

XXXXXXXXXX

Dear XXXXXXXXXX:

17 October 1994 Ministerial Letter 9417928 - INDIAN GUIDELINES

Unedited CRA Tags
81

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 (2)
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

XXXXXXXXXX

Dear XXXXXXXXXX: