Income Tax Severed Letters - 1993-05-07

Miscellaneous

12 January 1993 Miscellaneous 3M05251 - PENALTY ON GROSS, NOT NET UNREPORTED INCOME

Unedited CRA Tags
163(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.

90072-5
Personal and General Section Annemarie Humenuk January 12, 1993

Ruling

15 March 1993 Ruling 930593A - INDIANS - GLEN 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.

ADM'S OFFICE (3) ADM 920582

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

March 15, 1993

XXXXXXXXXX

Dear XXXXXXXXXX

Technical Interpretation - External

5 May 1993 External T.I. 9310275 - MERGER OF PENSION PLANS-FOREIGN PROPERTY-NEW TRUST

Unedited CRA Tags
206(2) 206(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.

			5-931027
XXXXXXXXXX			D. S. Delorey
(613) 957-8953

Attention: XXXXXXXXXX

May 5, 1993

Dear Madam/Sir:

This is in reply to your letter of April 5, 1993 concerning the transfer of property from one registered pension plan to another such plan.

4 May 1993 External T.I. 9305575 - GROUP CONTROL

Unedited CRA Tags
84.1(2)(b) 84.1(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.

			5-930557

XXXXXXXXXX D. Yuen
(613) 957-8967

Attention: XXXXXXXXXX

May 4, 1993

Dear Sirs:

Re: Proposed paragraph 84.1(2)(e) of the
Income Tax Act (Canada)(the "Act")

4 May 1993 External T.I. 9236325 - BAD DEBT AND CAPITAL LOSS

Unedited CRA Tags
50(1) 39(1)(b) 80(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.

				923632
XXXXXXXXXX			S. Leung
613) 957-2115

May 4, 1993

Dear Madam:

Re: Subsection 50(1) of the Income Tax Act (the "Act")

3 May 1993 External T.I. 9030455 - FRANCHISE TRANSACTIONS

Unedited CRA Tags
20(1)(a) 20(16) 49(1) 13(7)(e) 69(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.

		5-903045
XXXXXXXXXX		D.J. Powrie
(613) 957-2109

Attention: XXXXXXXXXX

May 3, 1993

Dear Sirs:

Re: Franchise Transactions
Request for Technical Interpretation

3 May 1993 External T.I. 9236395 - SAFE INCOME AND PART IV TAX

Unedited CRA Tags
55(2) 55(5)(f) 186(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.

			923639

XXXXXXXXXX S. Leung
(613) 957-2115

Attention: XXXXXXXXXX

May 3, 1993

Dear Sirs:

Re: Subsection 55(2) of the Income Tax Act (the "Act")

30 April 1993 External T.I. 9301445 - CCPC STATUS - CORP. OWNED BY TRUST (8192-1)

Unedited CRA Tags
125(7)(b) 251(5)(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.

			930144
XXXXXXXXXX			Jim Wilson
(613) 957-2123

Attention: XXXXXXXXXX

April 30, 1993

Dear Sirs:

Re: CCPC Status of a Corporation Owned by a Trust

30 April 1993 External T.I. 9308565 F - DÉDUCTION D'INTÉRETS ET PRIMES D'UNE POLICE D'ASSURANCE

Unedited CRA Tags
20(1)(c) 12.2 20(2.2) 18(11) 20(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.

				5-930856
XXXXXXXXXX			Adèle St-Amour
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 30 avril 1993

Monsieur,

Objet: Déduction d'intérêts et des primes d'une police
d'assurance-vie

29 April 1993 External T.I. 9309565 - LEASE TRANSACTIONS AND LARGE CORPORTIONS TAX

Unedited CRA Tags
181.2(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.

		930956
XXXXXXXXXX	T. Murphy
(613) 957-3496

Attention: XXXXXXXXXX

April 29, 1993

Dear Sirs:

Re: Subsection 181.2(3) of the Income tax Act (the "Act")

28 April 1993 External T.I. 9305475 - WAGE LOSS REPLACEMENT PLANS

Unedited CRA Tags
6(1)(f) 6(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.

930547
XXXXXXXXXX A.W. Larochelle
(613) 952-1361

Attention: XXXXXXXXXX

April 28, 1993

Dear Sirs:

Re: Wage Loss Replacement Plans

28 April 1993 External T.I. 9235675 - ACTIVE BUSINESS ASSETS

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.

			5-923567
XXXXXXXXXX	A.M. Brake
			952-0243

Attention: XXXXXXXXXX

April 28, 1993

Dear Sirs:

Re: Section 110.6, Active Business Assets

28 April 1993 External T.I. 9302855 - UNUSED RRSP DEDUCTION ROOM

Unedited CRA Tags
146(1)(l) 146(1)(g.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.

5-930285
XXXXXXXXXX G. Martineau
(613) 957-8953

Attention: XXXXXXXXXX
April 28, 1993

Dear Sir\Madam:

Re: Carryforward of Registered Retirement Savings Plan
("RRSP") Unused RRSP Deduction Room

28 April 1993 External T.I. 9300225 - CAPITAL COST ALLOWNANCE - VESSEL

Unedited CRA Tags
20(1)(a) REG 1101(2a) 13(21)(g) REG 1100(1)(v)

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.

			930022
XXXXXXXXXX		Glen Thornley
(613) 957-2101
Attention:  XXXXXXXXXX

April 28, 1993

Dear Sirs:

Re: Accelerated Rate of Capital Cost Allowance for Vessels

28 April 1993 External T.I. 9308285 - 6363-1 FOREIGN AFFILIATE ROLLOVER

Unedited CRA Tags
95(2)(c) 88(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.

930828
XXXXXXXXXX O. Laurikainen
(613) 957-2116

Attention: XXXXXXXXXX

April 28, 1993

Dear Sirs:

Re: Interaction of Paragraph 95(2)(c) and Subsection 88(3) of the Income Tax Act (the "Act")

28 April 1993 External T.I. 9305455 - ADVANCE RULINGS

Unedited CRA Tags
55(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.

			930545

XXXXXXXXXX M.P. Sarazin
(613) 957-2118

Attention: XXXXXXXXXX

April 28, 1993

Dear Sirs:

27 April 1993 External T.I. 9310835 - FRANCHISE TAX WHETHER 'CREDITABLE' - 126(7)(A)

Unedited CRA Tags
126(7)(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.

		April 27,1993
Mr. E.E. Campbell	Foreign Section
	Acting Director	D. Patrick
	Provincial and International	957-8953
	  Relations Division

Attention: B. Fioravanti

27 April 1993 External T.I. 9310545 F - CONGE SABB

Unedited CRA Tags
REG 6801

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.

                                          5-931054
XXXXXXXXXX	                           	                              M. Shea-DesRosiers
(613) 9578953

A l'attention de XXXXXXXXXX

Le 27 avril 1993

Madame, Monsieur,

27 April 1993 External T.I. 9303045 - RETIREMENT COMPENSATION ARRENGEMENT

Unedited CRA Tags
207.5

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.

5-930304
XXXXXXXXXX G. Martineau
(613) 957-8953
Attention: XXXXXXXXXX
April 27, 1993

Dear Sir\Madam:

Re: Retirement Compensation Arrangement ("RCA")

27 April 1993 External T.I. 9300845 - CONTRIBUTED SURPLUS

Unedited CRA Tags
84(1)(c.3)(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.

5-930084
D. Yuen
XXXXXXXXXX (613) 957-8967

Attention: XXXXXXXXXX

April 27, 1993

Dear Sirs:

Re: Contributed Surplus

26 April 1993 External T.I. 9310045 F - COTISATIONS-ENSEIGNANTS

Unedited CRA Tags
147.2(5) 147.2(4)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.

			5-931004
XXXXXXXXXX			M.Shea-DesRosiers
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 26 avril 1993

Madame, Monsieur,

Re: Paragraphe 147.2(5) de la Loi de l'impôt sur le revenu (la "Loi")

23 April 1993 External T.I. 9302055 - ACQUISITION OF CONTROL

Unedited CRA Tags
111(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.

		5-930205
XXXXXXXXXXD.A. Palamar
(613) 957-8953

Attention: XXXXXXXXXX

April 23, 1993

Dear Sirs:

Re: Request for Technical Interpretation
Acquisition of Control

23 April 1993 External T.I. 9300395 - ACTIVE BUSINESS ASSETS-PARTNERSHIP-NOTES RECEIVABLE

Unedited CRA Tags
110.6(1) 248(1) 96(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.

			930039
XXXXXXXXXX		Glen Thornley
(613) 957-2101

April 23, 1993

Dear XXXXXXXXXX
Re: Active Business Assets

22 April 1993 External T.I. 9302865 - RRSP RETIREMENT INCOME TERM ANNUITIES

Unedited CRA Tags
146(1)(i.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.

		5-930286
XXXXXXXXXX		W.C. Harding
(613) 957-8953 

Attention: XXXXXXXXXX

April 22, 1993

Dear Sirs:

Re: RRSP Retirement Income

22 April 1993 External T.I. 9309525 - RRSP INVESTMENTS MORTGAGES

Unedited CRA Tags
REG 4900

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.

			5-930952

XXXXXXXXXX W.C. Harding
(613) 957-8953

Attention: XXXXXXXXXX

April 22, 1993

Dear Sirs:

Re: Mortgages as Qualified Investments for an RRSP

22 April 1993 External T.I. 9301755 - RESP 25 YEAR LIMIT

Unedited CRA Tags
146.1(6.1) 146.1(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.

		5-930175
XXXXXXXXXX		W.C. Harding
(613) 957-8953 

Attention: XXXXXXXXXX

April 22, 1993

Dear Sirs:

Re: Registered Education Savings Plans ("RESPs")

This is in reply to your letter of September 22, 1992, regarding the limitation of an RRSP to twenty-five years.

21 April 1993 External T.I. 9308805 - DEFERRED SALARY LEAVE PLAN MINIMUM AND MAXIMUM DEFERAL

Unedited CRA Tags
REG 6801(a)(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.

		5-930880
XXXXXXXXXX		W.C. Harding
(613) 957-8953 
Attention:  XXXXXXXXXX
April 21, 1993

Dear Madam:

Re: Section 6801 of the Income Tax Regulations
(the "Regulations")

21 April 1993 External T.I. 9301585 - INCOME REPORTING FOR TAX AND ACCOUNTING PURPOSES

Unedited CRA Tags
12(1)(x) 13(7.4)

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.

		930158
XXXXXXXXXX		L. Holloway
(613) 957-8953

Attention: XXXXXXXXXX

April 21, 1993

Dear Sirs:

Re: Technical Interpretation Subsection 13(7.4)

21 April 1993 External T.I. 9307495 - TRANSFER OF AMT CREDIT ON SWITCHING FROM QUEBEC TO ..

Unedited CRA Tags
120.2

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.

		930749
XXXXXXXXXX	A. Humenuk
(613) 957-2134

April 21, 1993

Dear Sir\Madam:

Re: Transfer of provincial alternate minimum tax credit

21 April 1993 External T.I. 9302035 - INDIVIDUAL POLICIES IN A GROUP PLAN

Unedited CRA Tags
6(1)(f)

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.

		930203
XXXXXXXXXX	A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

April 21, 1993

Dear XXXXXXXXXX
Re: Group Disability Plans

20 April 1993 External T.I. 9308515 - PENSION INCOME CDA-UK TREATY - WHO HAS THE RT TO TAX IT

Unedited CRA Tags
ART V ART VI ART VII

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.

		930851
XXXXXXXXXX		D. Patrick
(613) 957-8953

April 20, 1993

Dear Sir:

RE: PENSION INCOME AND DOUBLE TAXATION AGREEMENT
BETWEEN CANADA AND THE UNITED KINGDOM

This is further to your letter dated March 15, 1993 concerning the above mentioned matter.

19 April 1993 External T.I. 9237465 - 6666 DEF'N OF NON-RESIDENT-OWNED INVESTMENT CORPORATION

Unedited CRA Tags
133(8)(d)

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.

923746
XXXXXXXXXX O. Laurikainen
(613) 957-2116

Attention: XXXXXXXXXX

April 19, 1993

Dear Sirs:

Re: Non-resident-owned Investment Corporation ("NRO")

18 April 1993 External T.I. 9238915 - RIGHTS AND THINGS

Unedited CRA Tags
70(2) 34(1)(d)

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.

		923891
XXXXXXXXXX		M. Eisner
(613) 957-2138

Attention: XXXXXXXXXX
April 28, 1993

Dear Sirs:

Re: Work in Progress

16 April 1993 External T.I. 9302695 - CHARITABLE DONATIONS WITH DIRECTION

Unedited CRA Tags
118.1(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.

		930269
XXXXXXXXXX		L. Holloway
(613) 957-8953

Attention: XXXXXXXXXX

April 16, 1993

Dear Sirs:

Re: XXXXXXXXXX

This is in reply to your letter dated November 30, 1992 requesting a technical interpretation on behalf of your clients the

XXXXXXXXXX

16 April 1993 External T.I. 9307025 - RENTAL USE CONVERT TO P/R & YEARS AVAIL FOR DESIGNATION

Unedited CRA Tags
54(g) 45(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.

930702
XXXXXXXXXX A. Humenuk
(613) 957-2134

April 16, 1993

Dear XXXXXXXXXX

Re: Principal Residence Designation

We are replying to your letter of March 8, 1993 concerning your ability to designate a particular property as your principal residence.

16 April 1993 External T.I. 9307195 - ORDERING OF NON-CAPITAL LOSSES

Unedited CRA Tags
111(1)(b) 111(5) 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.

		930719
XXXXXXXXXX		L. Holloway
(613) 957-8953

Attention: XXXXXXXXXX

April 16, 1993

Dear Sirs:

Re: S. 111(1)(b) Ordering of Applied Non-capital Losses

16 April 1993 External T.I. 9304735 - PROPERTY TRANSFER BY SPOUSES

Unedited CRA Tags
73(1) 74.2(1) 74.5(1) 74.5(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.

930473
XXXXXXXXXX F.B. Fontaine
(613) 957-4364

April 16, 1993

Dear Sir:

Re: Transfer of Property between Spouses

16 April 1993 External T.I. 9309585 - PART IV.1 TAX

Unedited CRA Tags
191(4) 191(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.

5-930958
S. J. Tevlin
XXXXXXXXXX (613) 957-2746

Attention: XXXXXXXXXX

April 16, 1993

Dear Sirs:

Re: Subsection 191(4) of The Income Tax Act (Canada) (the "Act")

15 April 1993 External T.I. 9237445 F - MANDATAIRE

Unedited CRA Tags
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.

		5-923744
XXXXXXXXXX		A. Payette
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 15 avril, 1993

Mesdames, Messieurs,

Objet: Corporation agissant comme mandataire d'une autre corporation

14 April 1993 External T.I. 9238475 - TAXATION OF COMMISSION ON PERSONAL TRADES

Unedited CRA Tags
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.

		923847
XXXXXXXXXX		A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

April 14, 1993

Dear Sirs:

Re: Taxation of Commissions Earned by a Stockbroker

13 April 1993 External T.I. 9301875 - GIFTS TO A MUNICIPALITY

Unedited CRA Tags
110.1

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.

		930187
XXXXXXXXXX		A.M. Brake
(613) 952-0243

Attention: XXXXXXXXXX

April 13, 1993

Dear Sirs:

Re: Deductibility of gifts Made to a Canadian Municipality

13 April 1993 External T.I. 9237585 - SHAREHOLDERS LOAN

Unedited CRA Tags
15(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.

 		923758
XXXXXXXXXX		M. Eisner
(613) 957-2138

April 13, 1993

Dear Sir:

Re: Loan to a Shareholder

8 April 1993 External T.I. 9238055 - APPLICATION OF 98(3)

Unedited CRA Tags
85(3) 98(3) 98(5) 34(1)(a) 97(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.

5-923805
XXXXXXXXXX Michel Lambert
(613) 957-8953

Attention: XXXXXXXXXX

April 8, 1993

Dear Sirs:

8 April 1993 External T.I. 9236345 - SPOUSAL TRUST AND 104(13.1) DESIGNATION

Unedited CRA Tags
104(13.1)

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.

			923634

XXXXXXXXXX G. Kauppinen
(613) 957-4363

Attention: XXXXXXXXXX

April 8, 1993

Dear Sirs:

Re: Subsection 104(13.1) of the Income Tax Act ("Act")

7 April 1993 External T.I. 9306305 F - REER - PLACEMENTS ADMISSIBLES - HYPOTHEQUE

Unedited CRA Tags
4900(4) 4900(1)(j) 251(1)(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.

			5-930630
XXXXXXXXXX			Adèle St-Amour
(613) 957-8953

 l'attention de XXXXXXXXXX
Le 7 avril 1993

Monsieur,

Objet: Régimes enregistrés d'épargne-retraite ("REER")
Placements admissibles

6 April 1993 External T.I. 9301385 - NON-PROFIT ORGANIZATION XXXXXXXXXX

Unedited CRA Tags
149(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.

		930138
XXXXXXXXXX		L. Holloway
(613) 957-8953

Attention: XXXXXXXXXX

April 6, 1993

Dear Sirs:

Re: XXXXXXXXXX Non-Profit Organization

1 April 1993 External T.I. 9308755 - COMMUNITATION OF STRUCTURED SETTLEMENT

Unedited CRA Tags
56(1)(d)

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.

					930875
XXXXXXXXXX							A.W.Larochelle
(613) 952-1361

Attention: XXXXXXXXXX

April 1, 1993

Dear Sirs:

Re: Structured Settlements

1 April 1993 External T.I. 9310965 - QUALIFIED INVESTMENT RRSP

Unedited CRA Tags
206(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.

			5-931096
XXXXXXXXXX			Adèle St-Amour
(613) 957-8953

Attention: XXXXXXXXXX

April 20, 1993

Dear XXXXXXXXXX

Re: Qualified investment in self-directed
registered retirement savings plan ("RRSP")

1 April 1993 External T.I. 9225855 F - IMPÔT DES GRANDES CORPORATIONS

Unedited CRA Tags
181.1(3)f) 136(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.

		5-922585
XXXXXXXXXX		C. Dubé
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 1er avril 1993

Mesdames, Messieurs,

Objet: Alinéa 181.1(3)f) tel que proposé dans le projet de Loi C-92 du 26 novembre 1992

Technical Interpretation - Internal

28 April 1993 Internal T.I. 9303757 - PRIVATE HEALTH SERVICES PLANS

Unedited CRA Tags
6(1)(a) 248(1) 15(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.

								April 28, 1993
	Sudbury District Taxation Office	Business and General
Mr. Brian Hein					  Division
M. Eisner
(613) 957-2138
								930375

Self-Funded Private Health Services Plans

26 April 1993 Internal T.I. 9302597 - IDENTICAL PROPERTIES - SHARE OPTION BENEFIT

Unedited CRA Tags
47(1) 53(1)(j)

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.

				April 26, 1993
	Ottawa District Taxation Office	Head Office
P. Middlestead	Financial 	Industries 	Director	  Division
D. S. Delorey
	Attention:  Ken Kavanat	957-8953
	            Audit Review
			7-930259

Identical Properties
Section 7 Benefit

26 April 1993 Internal T.I. 9305037 - RCA,SDA

Unedited CRA Tags
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.

23 April 1993 Internal T.I. 9305177 F - DEMOLITION D'UN BATIMENT

Unedited CRA Tags
13(21.1) 245(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.

22 April 1993 Internal T.I. 9310987 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801

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.

20 April 1993 Internal T.I. 9303437 - LIMITATION RE FOOD AND BEVERAGES EXPENSES

Unedited CRA Tags
67.1(1)(d) 6(1)(b) 6(6)(a)(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.

		April 20, 1993
	Winnipeg District Office	HEAD OFFICE
	Business Enquiries	Rulings Directorate
J. D. Brooks
		957-2103
	Attention:  L. McDougall
		930343

Section 67.1 of the Income Tax Act (the "Act")

16 April 1993 Internal T.I. 9305677 - STRIPPED BONDS-INTEREST

Unedited CRA Tags
12(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.

8 April 1993 Internal T.I. 9237367 - PERMANENT ESTABLISHMENT-INCOME FROM A PROVINCE(4245-3)

Unedited CRA Tags
120(4)(a) 120(2) REG 2600 ART 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.

									April 8, 1993
	XXXXXXXXXX District Office			Rulings Directorate
G. Middleton
(613) 957-2122

Attention: XXXXXXXXXX

									923736

XXXXXXXXXX

This is in reply to your memorandum of December 14, 1992 concerning XXXXXXXXXX situation.

8 April 1993 Internal T.I. 9238487 - TRUST MONEY IN DISPUTE

Unedited CRA Tags
104(13) 104(24)

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.

April 8, 1993

2 April 1993 Internal T.I. 9305437 - 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.

30 March 1993 Internal T.I. 9305077 - INDIANS AND UIC

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.

									March 30, 1993
	HALIFAX DISTRICT OFFICE				Business and General
J. McNeely, Chief of Audit			  Division
									Glen Thornley
	Attention: Don MacDonald				(613) 957-2101
									930507

XXXXXXXXXX

18 December 1992 Internal T.I. 9223827 - MORTGAGE PENALTIES

Unedited CRA Tags
SCH 18(9.1)

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.

Ministerial Letter

21 April 1993 Ministerial Letter 9309928 - INDIANS AND EMPLOYMENT INCOME - SECTION 36 INDIAN ACT

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 ADM930291
CENTRAL RECORDS

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

April 21, 1992

XXXXXXXXXX

Dear XXXXXXXXXX

15 April 1993 Ministerial Letter 9309358 - INDIANS AND EMPLOYMENT INCOME

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/DM'S OFFICE 93-1838T
ADM'S OFFICE
CENTRAL RECORDS

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

April 15, 1993

XXXXXXXXXX

Dear XXXXXXXXXX

5 April 1993 Ministerial Letter 9307578 - PERSONAL EXPENSES MILITARY HAIRCUTS

Unedited CRA Tags
8(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.

MINISTER/DM'S OFFICE 93-1473T
ADM'S OFFICE
CENTRAL RECORDS

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE
April 5, 1993

XXXXXXXXXX

Dear XXXXXXXXXX

10 March 1993 Ministerial Letter 9302758 - CORPORATE LOSS UTILIZATION

Unedited CRA Tags
55(3)(a) REG 1100

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 10, 1993

XXXXXXXXXX

Dear XXXXXXXXXX