Income Tax Severed Letters - 1995-06-16

Ruling

25 April 1995 Ruling 951103B - INDIANS -- INVESTMENT IN MUTUAL FUNDS

Unedited CRA Tags
81(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.

									1-951103
XXXXXXXXXX							J.D. Brooks

Attention: XXXXXXXXXX

XXXXXXXXXX

Attention: XXXXXXXXXX

April 25, 1995

Dear Sirs:

Re: XXXXXXXXXX
Advance Income Tax Ruling

31 March 1995 Ruling 950333A F - INDIENS -- RATTACHEMENT D'UN REVENU A UNE RÉSERVE

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.

Le rattachement d'un revenu à une réserve

présenté par E.M. Wheeler à la Conférence
sur les autochtones de inSIGHT
Toronto (Ontario), le 31 mars 1995

Introduction

Ministerial Correspondence

7 April 1994 Ministerial Correspondence 9401764 - 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 (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

12 June 1995 External T.I. 9429285 F - SOCIÉTÉ PRIVÉE SOUS CONTRÔLE CANADIEN

Unedited CRA Tags
125(7)

Principales Questions:

Une compagnie d'assurance (casualty insurance) (ci-après «X») dont les actions émises sont détenues à part égales entre une société publique, (au sens de l'article 141 de la Loi) et une société non-résidente, est-elle une «société privée sous contrôle canadien» (ci-après «SPCC»)au sens de cette expression définie au paragraphe 125(7) de la Loi?

Position Adoptée:

9 June 1995 External T.I. 9501295 - UNIVERSAL LIFE POLICY - VALUE FOR DONATION.

Unedited CRA Tags
118.1(1) 110.1(1)

Principal Issues:

9 June 1995 External T.I. 9511455 - CONTINGENCIES AND RESERVES SALE OF A BUSINESS

Unedited CRA Tags
18(1)(e)
Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A

Principal Issues:

9 June 1995 External T.I. 9432545 - 5 ACRES FOR 150 - REPLACEMENT PROPERTY?

Unedited CRA Tags
44(1) 44(5)

Principal Issues:

8 June 1995 External T.I. 9503535 - CARRYING ON BUSINESS PRIMARILY IN CANADA

Unedited CRA Tags
248(1)

Principal Issues:

8 June 1995 External T.I. 9429145 - EMERGENCY HOME FOR CHILDREN IN CARE OF SOCIAL SERVICES

Unedited CRA Tags
81(1)(h)

Principal Issues: emergency home fees: are they exempt under para 81(1)(h)?

8 June 1995 External T.I. 9501375 - INTERPRETATION OF "ACTIVE BUSINESS"

Unedited CRA Tags
125(7)

Principal Issues:
Whether the rental of a medical building and the provision of other services constitute an "active business" as defined in subsection 125(7) of the Act.

8 June 1995 External T.I. 9501445 F - REVENUS REPORTÉS AUX FINS COMPTABLES

Unedited CRA Tags
9 12(1)(a) 12(1)(b) 18(1)(e) 20(1)(m)

Position Adoptée:
Aucune

6 June 1995 External T.I. 9511705 - LOSS ON DISPOSITION OF SHARES

Unedited CRA Tags
85(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.

		951170
XXXXXXXXXX		A. Seidel

Attention: XXXXXXXXXX

June 6, 1995

Dear Sirs:

This is in reply to your facsimile dated April 24, 1995 with respect to the application of subsection 85(4) of the Income Tax Act (the "Act").

2 June 1995 External T.I. 9503755 - CHARITABLE GIFT ANNUITY IN RRSP

Unedited CRA Tags
146(1) 118.1(3) 146(8.8) 56(2)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8)
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(2)

Principal Issues:

2 June 1995 External T.I. 9504725 - EMPLOYEE STOCK OPTION PLAN

Unedited CRA Tags
7 110(1)(d) 206.1
Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(1) - Paragraph 7(1)(a)

Principal Issues:

31 May 1995 External T.I. 9512995 - CAPITAL GAINS ELECTION - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 110.6(19)

Principal Issues:

31 May 1995 External T.I. 9504105 - CAPITAL LOSSES

Unedited CRA Tags
111(1.1)(a)

Principal Issues:

30 May 1995 External T.I. 9513675 F - FIDUCIE AU PROFIT DU CONJOINT - PARAGRAPHE 104(13.1)

Unedited CRA Tags
104(13.1)

Principales Questions:
Une fiducie au profit du conjoint peut-elle attribuer au conjoint bénéficiaire ses revenus en vertu du paragraphe 104(13.1) de la Loi lorsque l'acte de fiducie prévoit que les fiduciaires peuvent empiéter sur le capital de la fiducie en faveur du conjoint survivant?

Position Adoptée:
Une fiducie au profit du conjoint peut attribuer au conjoint bénéficiaire ses revenus en vertu du paragraphe 104(13.1) de la Loi. La question d'empiétement sur le capital est non pertinente pour les fins du paragraphe 104(13.1) de la Loi.

30 May 1995 External T.I. 9433705 - LICENCE FEE FOR SEASON TICKETS

Unedited CRA Tags
14(5) 67.1

Principal Issues:

30 May 1995 External T.I. 9513295 - CAPITAL GAINS ELECTION - TWO PARCELS OF LAND

Unedited CRA Tags
110.6(19)

Principal Issues:

30 May 1995 External T.I. 9505515 - RRSP TRUST WITH MORE THAN ONE ANNUITANT

Unedited CRA Tags
146(1) 146(2)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Retirement Savings Plan

Principal Issues:

26 May 1995 External T.I. 9500565 - TAXATION OF MEMBERS OF PARLIAMENT QUERIES

Unedited CRA Tags
6(1)(a)

Principal Issues:

25 May 1995 External T.I. 9510995 - CAPITAL GAINS ELECTION AND PRINCIPAL RESIDENCE

Unedited CRA Tags
54 40(4) 110.6

Principal Issues:

25 May 1995 External T.I. 9505015 - MEANING OF "ENTITLED TO RECEIVE"

Unedited CRA Tags
73(1)(c)
Summary Under
Tax Topics - Income Tax Act - Section 73 - Subsection 73(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.

		950501
XXXXXXXXXX	G. Kauppinen
(613) 957-4363

Attention: XXXXXXXXXX

Dear Sirs:

Re: Paragraph 73(1)(c) of the Income Tax Act ("the Act")

25 May 1995 External T.I. 9502935 - SAME SEX BENEFITS

Unedited CRA Tags
6(1)(a)

Principal Issues:employee benefits for same sex partners

25 May 1995 External T.I. 9433325 - RIGHTS OF THINGS - CASH BASIS FARMERS - RECEIVABLES

Unedited CRA Tags
70(2) 70(3)

Principal Issues:

19 May 1995 External T.I. 9430755 - DEF'N OF RELIGIOUS ORDER

Unedited CRA Tags
110(2) 8(1)(c)

Principal Issues:

15 May 1995 External T.I. 9432945 F - SOCIÉTÉ ÉTABLIE DANS UNE RÉSERVE

Unedited CRA Tags
81(1)a)

Principales Questions:

Le siège social, la gestion centrale et le contrôle d'une Société nouvellement créée sont dans une réserve. L'unique actionnaire de la société est un Indien inscrit qui réside dans la réserve. La Société serait-elle assujettie à la Loi de l'impôt sur le revenu?

L'Indien inscrit, à titre d'employé de la Société, serait-il exempt de l'impôt sur le revenu pour le salaire que lui verserait la Société?

Position Adoptée:

9 May 1995 External T.I. 9506595 - ATHLETES AND XXXXXXXXXX

Unedited CRA Tags
56(1)(n)

Principal Issues: (1) Does a XXXXXXXXXX organizer have to withhold taxes from winnings earned by foreign athletes?

9 May 1995 External T.I. 9506735 - STATUS INDIAN BUSINESS INCOME EXEMPT

Unedited CRA Tags
81(1)(a)

Principal Issues:
Guidance on Status Indian business income

9 May 1995 External T.I. 9433025 F - PROVISION RELATIVE A DES SERVICES NON RENDUS

Unedited CRA Tags
9 12(1)(a) 20(1)(m) 20(7) 18(1)(e)

Position Adoptée:

5 May 1995 External T.I. 9508265 - INDIAN ACT EXEMPTION RRSP WITHDRAWALS

Unedited CRA Tags
81(1)(a)

Principal Issues:
Is an RRSP premium withdrawal exempt if it relates to exempt income even though the RRSP was purchased from a bank located off reserve?

26 April 1995 External T.I. 9502355 - NON-INSURED HEALTH BENEFITS (INDIANS)

Unedited CRA Tags
81(1)(a)

Principal Issues:

13 April 1995 External T.I. 9506365 - Indian Act exemption Inuit

Unedited CRA Tags
81(1)(A)

Principal Issues:

29 December 1994 External T.I. 9431205 - INDIANS WILLIAMS GUIDELINES EXEMPT STATUS

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.

		943120
XXXXXXXXXX		943181

December 29, 1994

Dear XXXXXXXXXX:

This is in reply to your letters of November 22, and December 1, 1994 in which you made representations on behalf of
XXXXXXXXXX.

Technical Interpretation - Internal

7 June 1995 Internal T.I. 9514147 F - SYNDICAT DE COPROPRIÉTAIRES (COLLECTIVITÉ)

Unedited CRA Tags
248(1) 150(1) 149(1)l) 149(12)

Principales Questions:

Est-ce qu'un syndicat de copropriétaires, prévu à l'article 1039 du C.c.Q., est une société ou une société de personnes aux fins de la «Loi»?

Est-ce qu'un syndicat de copropriétaires doit produire une déclaration de renseignements ou une déclaration de revenu selon la Loi?

Position Adoptée:

31 May 1995 Internal T.I. 9427267 - GOLF MEMBERSHIP

Unedited CRA Tags
18(1)(a) 18(1)(l) 18(1)(h) 248(1)

Principal Issues:

18 May 1995 Internal T.I. 9501477 - SEPARATION AGREEMENT - JOINT ACCOUNT

Unedited CRA Tags
60(b) 56(1)(b)

Principal Issues:

2 May 1995 Internal T.I. 9509257 F - CHOIX BENEFICIAIRE PRIVILEGIE ET REGLES D'ATTRIBUTION

Unedited CRA Tags
104(14) 104(15) REG 2800(3)f) 74.3(1) 74.1(2)

Principales Questions:

Planification post-mortem - Application potentielle des règles d'attribution à une fiducie de capitalisation comportant des clauses de gicleurs

Position Adoptée:

13 April 1995 Internal T.I. 9500577 - UI PREMIUM TAX CREDIT INDIAN BANDS

Unedited CRA Tags
126.1(1) 149(1)(c) 81(1)(a)

Principal Issues:

31 March 1995 Internal T.I. 9503330 - INDIANS -- CONNECTION OF INCOME TO RESERVE

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.

The Connection of Income to a Reserve

Presented by E.M. Wheeler at

the inSIGHT Aboriginal Conference:

Tax & Finance 1995
Toronto, Ont., March 31, 1995

Introduction

30 March 1995 Internal T.I. 9506107 - PROVINCIAL ALLOCATION FORMULA

Unedited CRA Tags
REG 402(4)(d)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(4)

Principal Issues:

29 March 1995 Internal T.I. 9501617 - TRAINING EXPENSES

Unedited CRA Tags
18(1)(a)

Principal Issues:

3 March 1995 Internal T.I. 9504487 - INDIAN EMPLOYEE OF NON-PROFIT COMPANY

Unedited CRA Tags
81(1)

Principal Issues:

28 February 1995 Internal T.I. 9429586 - MEMBER ACCRUAL AFTER YEARS OF SERVICE

Unedited CRA Tags
REG 8302(3)(e)(ii)

Principal Issues:

17 January 1995 Internal T.I. 9500437 - HONORARIA RECEIVED BY A STATUS INDIAN

Unedited CRA Tags
81(1)(a) 5(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.

		January 17, 1995
B. Reich, Director	HEAD OFFICE
	Saskatoon District Taxation Office	Rulings Directorate
B. Kerr
	Attention:  Kathy Ager	957-2139                	            Communications Manager
		950043

XXXXXXXXXX

16 January 1995 Internal T.I. 9429707 F - REVENU D'EMPLOI D'UN INDIEN

Unedited CRA Tags
81(1)a)

Principales Questions:

L'article 90 de la Loi sur les Indiens (ci-après «LI»), supporte-il que la totalité du revenu d'emploi d'un Indien inscrit gagné à l'extérieur de réserves indiennes soit exempt de l'impôt sur le revenu?

Position Adoptée:

Ministerial Letter

29 May 1995 Ministerial Letter 9509078 - MIN TAX ARISING FROM ROLLOVER OF 44,000+ RETIRING ALL

Unedited CRA Tags
127.52

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.

May 29, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

I am replying to your letter of March 17, 1995, on behalf of your constituent, XXXXXXXXXX concerning the taxation of a severance package he received as a result of a corporate restructuring.

23 May 1995 Ministerial Letter 9518068 - PAID UP PREMIUMS FOR RETIREES AFTER FEB BEFORE JULY

Unedited CRA Tags
6(4) REG 2700

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.

May 23, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

I am replying to your letter of April 5, 1995, concerning the taxation of lump sum premiums paid by an employer in respect of a group term life insurance policy.

16 March 1995 Ministerial Letter 9504078 - INDIANS - TAXATION OF EMPLOYMENT INCOME

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.

MINISTER/DM'S OFFICE 95-01103M
ADM'S OFFICE
RETURN TO RULINGS, 15TH FLOOR, ALBION TOWERS
AUTHOR
SUBJECT OR CORPORATE CASE FILE

March 16, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

13 March 1995 Ministerial Letter 9502888 - INDIANS - INDIAN TAX EXEMPTION

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) YS # 95-0049817
ADM'S OFFICE (2)
RETURN TO RULINGS,
AUTHOR
SUBJECT OR CORPORATE FILE
SECTION CHIEF

March 13, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

6 March 1995 Ministerial Letter 9502058 - INDIAN ACT EXEMPTION - BAND RELOCATING - FISHERMEN

Unedited CRA Tags
81(1)

Principal Issues:

2 March 1995 Ministerial Letter 9501528 - INDIAN ACT EXEMPTION -- GUIDELINES RE EMPLOYEES

Unedited CRA Tags
81(1)

Principal Issues:

14 February 1995 Ministerial Letter 9502048 - INDIANS - AS SHAREHOLDERS OF A CORPORATION

Unedited CRA Tags
81(1)(a)

Principal Issues:

17 January 1995 Ministerial Letter 9500788 - INDIAN EMPLOYMENT INCOME EXEMPTION WILLIAMS

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.

MINISTER'S OFFICE(2)
DM'S OFFICE (2)
ADM'S OFFICE(3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 17, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

16 January 1995 Ministerial Letter 9433438 - INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME

Unedited CRA Tags
81(1)

Principal Issues:

10 January 1995 Ministerial Letter 9433468 - INDIANS WILLIAMS GUIDELINE EXEMPT STATUS

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.

ADM'S OFFICE (3) ADM 941729

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

January 10, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

5 January 1995 Ministerial Letter 9433288 - INDIAN EMPLOYMENT INCOME EXEMPTION WILLIAMS

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.

January 5, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

5 January 1995 Ministerial Letter 9433478 - INDIANS WILLIAMS GUIDELINES EXEMPT STATUS

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.

ADM'S OFFICE (3) ADM 941772
RETURN TO RULINGS, ROOM 303, MET. BLDG. ADM 941757
AUTHOR
SUBJECT OR CORPORATE FILE

January 5, 1995

XXXXXXXXXX

Dear XXXXXXXXXX: