Income Tax Severed Letters - 1997-04-04

Ruling

30 November 1996 Ruling 9627303 - BUTTERFLY

Unedited CRA Tags
55(3)(b) 55(3.1)

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							962730
XXXXXXXXXX

Attention: XXXXXXXXXX

XXXXXXXXXX, 1997

Dear Sirs:

Re: XXXXXXXXXX

30 November 1996 Ruling 9635793 - DEATH BENEFIT PLAN

Unedited CRA Tags
149(1)(f) 6(1)(g) 56(1)(a)(iii)

Principal Issues:

1)Whether death benefit plan to provide source of funds to employers is an employee benefit plan or otherwise results in tax consequences to employees;
2)whether there is tax on earnings on plan investments;
3)whether "death benefit" as defined in Act can be paid on death of spouse of employee.

Position:

1)No;
2)No;
3)Not if employee is alive; yes if employee is dead.

Reasons:

30 November 1995 Ruling 9607763 - SURPLUS TRANSFER BETWEEN PLANS

Unedited CRA Tags
147.3(3)

Principal Issues:

1. Whether a proposed transfer of surplus from a DB provision to a new RPP with a DB provision is subject to the tax free rollover under 147.3(3)
2. whether GAAR applies

Position:

1. yes
2. no

Reasons:

30 November 1995 Ruling 9630903 - REORGANIZATION

Unedited CRA Tags
55(3)(b) 55(3.1)(d)

Principal Issues:

post butterfly sale of property by shareholders to distributing corp for cash

Position:

acceptable as cash payments are excluded by 55(3.1)(d)(ii)

Reasons:

30 November 1995 Ruling 9623093 - TRANSFER FROM RCA TO ANNUITY

Unedited CRA Tags
254(a)

Principal Issues:

RCA distributes annuity to retiree.

Position:

254(a) deems no immediate benefit

Reasons:

30 November 1995 Ruling 9635823 - SOURCING OF INCOME - BUSINESS, PROPERTY, CAPITAL GAINS

Unedited CRA Tags
ART XXII CANADA - U.S.

Principal Issues:

Source of income - business, property, and capital gains.

Position:

Business income is sourced to the jurisdiction in which the business is carried on. Recharacterization of property income and capital gains as income from a business could change the source of the income for example from a foreign jurisdiction to Canada.

Reasons:

30 November 1995 Ruling 9610303 - STRUCTURED SETTLEMENTS

Unedited CRA Tags
56(1)(d)

Principal Issues:

30 November 1995 Ruling 9632593 - DIVISIVE REORGANIZATION

Unedited CRA Tags
55(3.1)(a)(i) 87(1)
Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(1) - Distribution

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							3-963259
XXXXXXXXXX

Attention: XXXXXXXXXX

XXXXXXXXXX, 1996

Dear Sirs:

Re: XXXXXXXXXX
Advance Income Tax Ruling Request

30 November 1995 Ruling 9600263 - SALE OF BUSINESS, RETIRING ALLOWANCE

Unedited CRA Tags
60(j.1)

Principal Issues:

Can a corporation pay a retiring allowance after its business has been sold?

Position:

Yes

Reasons:

30 November 1995 Ruling 9638213 - CHARITABLE DONATION BY ANONYMOUS DONOR

Unedited CRA Tags
118.1 93 0

Principal Issues:

Whether, where an individual makes a donation via an agent in order to preserve anonymity, an official receipt can be issued to the agent and the donor is entitled to a tax credit in respect of the donation.

Position:

If the identities of both the donor and the principal are disclosed to the Department, the official receipt can be issued in the name of the agent and the donor may be entitled to the tax credit.

Reasons:

30 November 1995 Ruling 9612463 - STRUCTURED SETTLEMENTS

Unedited CRA Tags
56(1)(d)

Principal Issues:

30 November 1995 Ruling 9632923 - SUPPLEMENTAL RULING

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							1-963292
XXXXXXXXXX

Attention: XXXXXXXXXX

XXXXXXXXXX, 1996

Dear Sirs:

30 November 1995 Ruling 9600313 - rca, annuity and 254(a)

Unedited CRA Tags
254(A)

Principal Issues:

can paragraph 254(a) apply where RCA acquires annuity for beneficiary?

Position:

Yes

Reasons:

30 November 1995 Ruling 9627733 - GAAR

Unedited CRA Tags
245

Principal Issues:

Application of GAAR to sale of assets of U.S. owned Candadian company followed by sale of shares to gain treaty exemption.

Position:

GAAR not Appliccable

Reasons:

30 November 1995 Ruling 9613383 - XXXXXXXXXX TAX SHELTER

Unedited CRA Tags
96(2.2)(d) 96(1) 143.2(6) 143.2(9)

Principal Issues:

This is standard XXXXXXXXXX limited partnership arrangement with a two -tiered partnership consisting of a first tier XXXXXXXXXX partnership and a bottom tier XXXXXXXXXX partnership.
XXXXXXXXXX

The distinguishing features are that there is no debt (other than interim financing which is to be eliminated when all the investor funds are received) in either of the partnerships because of new proposed rules on limited recourse debt. There is full recourse to the investor as previously. The other significant change is that XXXXXXXXXX There are two types of XXXXXXXXXX limited partnership units solely to allow the investors to recover their capital before XXXXXXXXXX Since there are no provisions of the act that deal with returns of partnership capital, partners may decide this amongst themselves and arrangement in this ruling does not raise any tax or ruling concerns. The income and loss are shared on the basis of units held and is considered appropriate.

Position:

The usual rulings and opinions were provided. In addition the opinions that we have provided on 143.2 in the mutual fund commission partnership were added. This to make taxpayer aware of the scope of this legislation when arranging financing to purchase tax shelters. It was stated in the ruling that investors give representations that they will not finance their purchase with limited recourse debt. Since this may not be effective and since there maybe offside debt in either of the partnership, these opinion should be included in the ruling.

Reasons:

30 November 1995 Ruling 9633283 - LOSS UTILIZATION SCHEME

Unedited CRA Tags
20(1)(c) 85(1) 87(2.1) 55(3)(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.

XXXXXXXXXX 3-963328

Attention: XXXXXXXXXX

XXXXXXXXXX, 1996

Dear Sirs:

Re: XXXXXXXXXX
Advance Income Tax Ruling

30 November 1995 Ruling 9601643 - HEALTH SPENDING PLAN AS PHSP

Unedited CRA Tags
6(1)(a) 248(1) 118.2(2)

Principal Issues:

health spending plan as a PHSP

Position:

qualifies as a PHSP (is a scheme of self insurance in that corporate employer has obligated itself to reimburse employees for all eligible medical expenses and services to a ceiling identified in the plan

Reasons:

30 November 1995 Ruling 9629643 - SUPPLEMENTAL RULING

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							1-962964
XXXXXXXXXX

Attention: XXXXXXXXXX

XXXXXXXXXX, 1996

Dear Sirs:

Re:XXXXXXXXXX
Advance Income Tax Ruling 3-953297-XXXXXXXXXX, 1996 (the "Ruling")

30 November 1995 Ruling 9616253 - XXXXXXXXXX

Unedited CRA Tags
249(4) 88(1)(c) 88(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.

XXXXXXXXXX							961625
XXXXXXXXXX

Attention: XXXXXXXXXX

XXXXXXXXXX, 1996

Dear Sirs:

Re: XXXXXXXXXX
Advance Income Tax Rulings Request

30 November 1995 Ruling 9634183 - SINGLE-WING BUTTERFLY OF PARTNERSHIP INTEREST

Unedited CRA Tags
55(3)(b) 69(11)

Principal Issues: single-wing butterfly

Position:

Reasons:

30 November 1995 Ruling 9604783 - SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT

Unedited CRA Tags
149(1)(j)

Principal Issues:

Whether proposed foundation for R & D in XXXXXXXXXX qualifies under 149(1)(j)

Position:

Limited ruling provided that it will be considered the be constituted exclusively for the purpose of carrying on or promoting SR&ED for the purposes of 149(1)(j).

Reasons:

30 November 1995 Ruling 9629833 - MUTUAL FUND LIMITED PARTNERSHIP

Unedited CRA Tags
9

Principal Issues:

1. Public mutual fund limited partnership formed to fund up-front selling commissions to be paid to brokers which distribute mutual funds. This ruling involves the addition of a new fund to the ones previously ruled on in file #952958.

Position:

1. 3 year amortization ruling given as before.

Reasons:

30 November 1995 Ruling 9620343 - XXXXXXXXXX BUTERFLY RULING (NO NEW ISSUES)

Unedited CRA Tags
55(3)(b)

Principal Issues:

Standard Double-Wing Butterfly. No new issues.

Position:N/A

Reasons:N/A

30 November 1995 Ruling 9634883 - PUBLIC COMPANY BUTTERFLY

Unedited CRA Tags
55(3)(b) 55(3.2)(h)
Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(3) - Paragraph 55(3)(b)

Principal Issues:

Public company butterfly-stock options, acquisition of shares in contemplation of butterfly

Position: favourable rulings given

Reasons:

30 November 1995 Ruling 9607753 - REORGANIZATION

Unedited CRA Tags
55(3)(b)

Principal Issues: standard divisive butterfly

Position:

Reasons:

30 November 1995 Ruling 9629843 - XXXXXXXXXX FLEX PLAN RULING

Unedited CRA Tags
6 248

Principal Issues:

creation of a flex plan

Position:

plan conforms with principles for ensuring that tax treatment under plan is not different from that which would be applied if benefits provided outside a plan

Reasons:

30 November 1995 Ruling 9621383 - REORGANIZATION

Unedited CRA Tags
55(3)(b)

Principal Issues: no new issues

Position:

Reasons:

Technical Interpretation - External

25 March 1997 External T.I. 9634905 - SERVICES PARTNERSHIPS AND PROFESSIONAL FIRMS

Unedited CRA Tags
96 67 103
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1)

Principal Issues:

Is use of a services partnership (instead of a management corporation) to provide non-professional services to professional firms acceptable?

Position:

Probably, but cannot give an unqualified opinion. We would want to examine a live deal before giving an unqualified opinion.

Reasons:

17 March 1997 External T.I. 9632725 - SAFE INCOME ENTITLMENTS OF ALPHABET SHARES

Unedited CRA Tags
55(2)
Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)

Principal Issues:

What are the safe income entitlements to "alphabet shares"?

Position:

General rules still apply.

Reasons:

11 March 1997 External T.I. 9639245 - BARE TRUSTEE CORPORATION

Unedited CRA Tags
104

Principal Issues:

The partners of a farm partnership are considering establishing a corporation and to transfer all land titles into the name of that corporation. The corporation will also manage the business of the partnership. The beneficial ownership of the land will stay with the partnership. Would the Department treat the corporation as a bare trust and therefore consider that all the income and expenditure related to the farming operation is that of the partnership itself rather than the corporation?

Position:

The Department will, generally, recognize the existence of a corporate "bare trust" where the following conditions are met:

1.A Declaration of Trust has been entered into at the time the property was acquired by the corporation; and

2.As in ATR-1 the corporation should not be empowered to perform any active duties with respect to the property other than those directly related to the business reason(s) that the "bare trust" was considered necessary in the first place.

Reasons:

4 March 1997 External T.I. 9619975 - CORPORATIONS OF B.C. REAL ESTATE SALESPEOPLE

Unedited CRA Tags
56(4)

Principal Issues:

3 March 1997 External T.I. 9636815 - WITHHOLDING REQUIREMENTS

Unedited CRA Tags
227(5) 227(5.1) 153(1)

Principal Issues:

whether 227(5) and (5.1) may be applied in particular situation involving a agent for a trust company when the trust company is the trustee of mutual fund trust. A holder of a mutual fund unit declares bankruptcy, and the agent for trust co. is asked to redeem the units of the bankrupt and pay to the proceeds to the trustee in bankruptcy

Position:

227(5) and (5.1) may apply so that the client, the trust company and the trustee in bankruptcy are jointly and severally liable for amounts required to be withheld and other amounts payable, such as penalties and interest.

Reasons:

3 March 1997 External T.I. 9636065 - farm support payments

Unedited CRA Tags
REG 234

Principal Issues:

Whether, payments made by FCC as an adjustment in the purchase price of land, in accordance with the purchase and sale agreement, is a farm support payment within the definition contained in section 234 of the Income Tax Regulations (the "Regulations"). Also, where FCC unilaterally decides to pass on a portion of the WGTPP payment received by them in respect of lands owned by them and leased to the tenants of the respective land, would such amounts constitute "farm support payments" within the meaning in subsection 234(2) of the Regulations?

Position:

It is questionable whether FCC, is an entity that falls within the purview of subsection 234(1) of the Regulations as it may not be an entity described therein as, "Every government, municipality or municipal or other public body (in sections 235 and 236 referred to as the "government payor") or producer organization or association...".

In any event, the purchase price adjustment as set out in the purchase and sale agreement for the land is not a farm support payment described within subsection 234(2) of the Regulations as the amount in question is paid in accordance with the purchase and sale agreement.

The payment to land tenants by FCC was made voluntarily by FCC and is not made pursuant to an equitable arrangement referred to in paragraph 6(c) of the Western Grain Transition Act. Should FCC be bound by Regulation 234, the payments in question would fall within the definition of "farm support payments" as contained in subparagraph (2)(c)(i) of Regulation 234.

Reasons:

27 February 1997 External T.I. 9621075 - farming and non-farming activities

Unedited CRA Tags
248

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.

NISA Administration
P.O. Box 6100
Winnipeg, Manitoba 962107
R3C 3A4 A.M. Brake

Attention: Charlene Parks

February 27, 1997

Dear Sirs:

Re: Farming and Non-Farming Activities

19 February 1997 External T.I. 9616305 - ROYALTY PAYMENTS FOR SHOWING VIDEOS IN PUBLIC

Unedited CRA Tags
art XII 212(5)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 12
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(5)
health club videos

Principal Issues:

Are royalty payments for showing videos in public taxable in Canada under the Canada-U.S. Convention.

Position:

Yes.

Reasons:

17 February 1997 External T.I. 9617535 - BARBADOS ENCLAVE ENTERPRISES

Unedited CRA Tags
Reg 5907(11.2) Art 4 Canada-Barbados Treaty
Summary Under
Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(11.2)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 4

Principal Issues:

Whether or not a Barbados Enclave Enterprise is a resident of Barbados for treaty purposes and Draft Regulation 5907(11.2)

Position:

While 10 year tax holiday would not, in and of itself, disqualify enterprise from being considered as being a resident of Barbados, it is a question of fact whether the enterprise is otherwise liable to tax.

Reasons:

17 February 1997 External T.I. 9625935 - SOURCE OF CANADIAN TRUST INCOME RE ART XXI(6)

Unedited CRA Tags
Art XXI 104(22) 108(5) 212(11)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 21

Principal Issues:

Whether U.S.source income received by a Canadian trust and distributed to a Canadian beneficiary would be treated as income arising in the United States for purposes of paragraph 6 of Article XXI of the Treaty.

Position:

Subsection 104(22) of the Act is necessary for Canadian foreign tax credit reasons but does not deem such distributions from the trust to be from a foreign source for all other purposes, particularly paragraph 6 of Article XXI of the Treaty. The general rule is found in paragraph 108(5)(a) of the Act which reads as follows:

"an amount included in computing the income for a taxation year of a beneficiary of a trust under subsection 104(13) or (14) or section 105 shall be deemed to be income of the beneficiary for the year from a property that is an interest in the trust and not from any other source".

Reasons:

13 February 1997 External T.I. 9639605

Unedited CRA Tags
6(1)(b)

Principal Issues:

1. Whether amounts are allowances.
2. Whether amounts are excepted by subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1)
3. Status of amount if not an allowance.
4. Deductibility of amounts by employer.

Position:

1. Amounts are allowances.
2. Some are not excepted and some may be.
3. If not excepted allowances are taxable.
4. Employer may deduct whether taxable or non-taxable to employee.

Reasons:

13 February 1997 External T.I. 9632715 - SOURCE OF CG ARISING ON WIND-UP OF TRUST.

Unedited CRA Tags
107(5) art XXII 104(13)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 22

Principal Issues:

The source of a capital gain arising from a distribution of U.S. securities from a Canadian trust to a U.S. beneficiary for purposes of Article XXII of the Canada-U.S. Treaty.

Position:

Canadian source.

Reasons:

13 February 1997 External T.I. 9638755 - PHSP BENEFITS TO SAME-SEX COUPLES

Unedited CRA Tags
6(1)(a) 248(1) 118.2(2)(a) 118.2(2)(q)

Principal Issues:

1. Does the accepting of same-sex couples for private health services plan impact the definition of medical expenses?
2. Will the same-sex couple have to co-habit for a certain period?
3. Is IT-339R2 being revises?
4. Are benefits provided in 1996 to a same-sex couple to be reported as a taxable benefit?

Position:

1. no
2. Yes, at least 12 months
3. No
4. no

Reasons:

13 February 1997 External T.I. 9638835 - PAYMENTS TO FORMER SPOUSE

Unedited CRA Tags
56

Principal Issues:

The status of payments to be made by the taxpayer's current spouse to his former spouse upon the taxpayer's death.

Position:

Payments are neither income to recipient nor deductible by the payer.

Reasons:

13 February 1997 External T.I. 9639595 - PRINCIPAL RESIDENCE

Unedited CRA Tags
54

Principal Issues:

Whether or not land in excess of 1/2 hectare is part of a principal residence.

Position:

Not able to determine since it is a question of fact.

Reasons:

12 February 1997 External T.I. 9631575 - INTERACTION OF SECTIONS 51 AND 116

Unedited CRA Tags
116 51
Summary Under
Tax Topics - Income Tax Act - Section 51 - Subsection 51(1)
s. 51(1) does not deem the issuer not to have acquired the exchanged share
Summary Under
Tax Topics - Income Tax Act - Section 116 - Subsection 116(5)
s. 116(5) is applicable to issuer if s. 51(1) exchange of TCP
Summary Under
Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base
cost of shares acquired by issuer on s. 51(1) exchange is stated capital of new shares

Principal Issues:

Whether section 116 of the act applies where non-resident is doing a share for share exchange in accordance with section 51 of the Act?

Position:

Yes.

Reasons:

5 February 1997 External T.I. 963455A - GIFT SUBJECT TO PRE-CONDITIONS.

Unedited CRA Tags
118.1(1)

Principal Issues:

Whether a gift where donation made as a pre-condition of subdivision approval?

Position:

Does not qualify as a gift.

Reasons:

4 February 1997 External T.I. 9639395 - PRINCIPAL RESIDENCE

Unedited CRA Tags
54

Principal Issues:

Whether land in excess of 1/2 hectare contributes to the use and enjoyment of a housing unit where the property cannot be subdivided due to a required road dedication.

Position:

Excess contributes to the use and enjoyment.

Reasons:

4 February 1997 External T.I. 9635545 - ATTRIBUTION RULES AND SPOUSES

Unedited CRA Tags
74.1(1) 74.5(1)

Principal Issues:

Whether or not attribution rules apply when a taxpayer pays to a spouse a sum of money for a right the spouse has, upon the marriage breakup, in the family assets of the taxpayer pursuant to section 43 of the Family Relations Act of British Columbia.

Position:

The attribution rules apply.

Reasons:

Conference

27 November 1996 Roundtable Q. 1, 9639070 - MORTGAGE INTEREST SUBSIDY

Unedited CRA Tags
6(1)(a) 80.4(1)

Principal Issues:

when a mortgage interest subsidy is provided to a relocated employee to compensate for higher housing costs in the new location, whether a taxable benefit be included in the employee's income (in light of the Supreme Court's denial of the Department's leave to appeal the Hoefele decision)?

Position:

a benefit under 6(1)(a) will be assessed unless the situation is the same as in Hoefele (see body of text below for three conditions).

Reasons:

5 December 1996 Roundtable Q. 2, 9639160 - APPLICATION OF 85(1)(E.2)

Unedited CRA Tags
85(1)(e.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.

Revenue Canada Roundtable
Tax Executives Institute
1996 Annual Conference

XXIV. PARAGRAPH 85(1)(e.2)ISSUES

Technical Interpretation - Internal

14 March 1997 Internal T.I. 9636827 - MEDICAL EXPENSES

Unedited CRA Tags
118.2(2)(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.

		March 14, 1997
	Client Services Directorate	HEADQUARTERS
Mr. Rene Tapp - A/Manager	M. Eisner
	Individual Publications Section(613) 957-2138
		963682

Disability and Medical Expense Tax Credits

7 March 1997 Internal T.I. 9639467 - INDIAN - GRAIN FARMING BUSINESS INCOME

Unedited CRA Tags
81(1)(a)

Principal Issues:

27 February 1997 Internal T.I. 9605797 - SCHOLARSHIPS TO STATUS INDIAN

Unedited CRA Tags
81(1)(a)

Principal Issues:

Taxability of allowances paid by band council to full-time status Indian student living off reserve.

Position:

Exempt if paid under a treaty or agreement between band council and Her Majesty, however, not enough information provided.

Reasons:

27 February 1997 Internal T.I. 9627837 - XXXXXXXXXX - FRANCHISE VALUE

Unedited CRA Tags
110.6

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.

		February 27, 1997
	Toronto North Tax Services Office	HEADQUARTERS
	Audit Division	B. Kerr
		957-8953
	Attention: Rudy Quadrini
		962783

Crystallization of Capital Gains

7 February 1997 Internal T.I. 9637297 - AMENDMENT TO PRE-FEB. 11, 1988 COURT ORDER

Unedited CRA Tags
60(c.1) 60(c)

Principal Issues:

whether amendment to maintenance order constitutes a "new" order

Position:

variance order merely increases quantum of monthly support required to be paid and is just an amendment to the original order (does not result in there being a new order). Gave consideration to the proposed changes to child support payments (which provides that where an agreement or court order is changed after April 30, 1997 to increase or decrease the amount of child support payable, the amounts will no longer be taxable to the recipient nor deductible by the payer) but concluded that the legislation is not stating or supporting that such changes constitute a "new" agreement. Merely, once a change is made to the amount of child support due, the new rules will apply as required under the legislation.

Reasons:

6 December 1996 Internal T.I. 9639357 - BUY-BACK OF FISHING LICENSE

Unedited CRA Tags
14

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.

File #7-963935.MB

Re: Buy-Back of Fishing License

Insert for 96-07141M

Copy faxed to Client services Division on Dec. 6, 1996.

17 September 1996 Internal T.I. 9630030 - COMPUTER SOFTWARE PAYMENTS- U.S. & NETHERLANDS

Unedited CRA Tags
212(1)(d) ART 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.

Ontario Tax Conference 1996 Round Table

Question 1 -Computer Software Payments to residents of the U.S. and the Netherlands

17 September 1996 Internal T.I. 9630040 - PAYMENTS TO US FOR INFORMATION

Unedited CRA Tags
212(1)(d) ART XII

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.

Ontario Tax Conference 1996 Round Table

Question 3 -Payments to U.S. Residents for Information re Industrial, Commercial or Scientific Experience