Income Tax Severed Letters - 1993-07-02

Administrative Letter

3 December 1992 Administrative Letter 922602A - LOSS ON DEBT GUARANTEE

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

			922602
XXXXXXXXXX			L. Holloway
(613) 957-8953

Attention: XXXXXXXXXX

December 3, 1992

Dear Sirs:

Re: Application of Subparagraph 40(2)(g)(ii) of the Income Tax Act

Ruling

11 May 1993 Ruling 930993A - INDIAN UNDER A PLACEMENT AGENCY

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.

May 11, 1993

Technical Interpretation - External

28 June 1993 External T.I. 9233525 - PERMANENT ESTABLISHMENT-SALES FORCE-SUBSTANTIAL PRESENCE

Unedited CRA Tags
ART 5 ART V Can-U.S. treaty REG 400

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.

									923352
XXXXXXXXXX							G. Middleton
(613) 957-2122

Attention: XXXXXXXXXX

June 28, 1993

Dear Sirs:

Re:Determining a Canadian Permanent Establishment ("PE")
Pursuant to the Canada-U.S. Income Tax Convention (the "Treaty")

28 June 1993 External T.I. 9316215 - DEDUCTIBILITY OF INTEREST

Unedited CRA Tags
20(1)(c)

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.

				5-931621
XXXXXXXXXX		S.J. Tevlin
(613) 957-2746

Attention: XXXXXXXXXX

June 28, 1993

Dear Sirs:

Re: Deductibility of Interest

28 June 1993 External T.I. 9307365 - DIRECTORS LIABILITY INSURANCE

Unedited CRA Tags
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.

							930736
XXXXXXXXXX		 				A.W.Larochelle
(613) 952-1361

Attention: XXXXXXXXXX

June 28, 1993

Dear Sirs:

Re: Taxable Benefits - Directors Liability Insurance

28 June 1993 External T.I. 9307875 - GIFTS OF RESIDUAL INTERESTS TO A CHARITY

Unedited CRA Tags
118.1(1) 118.1(6)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		930787
XXXXXXXXXX		Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

June 28, 1993

Dear Sirs:

Re: Subsection 118.1(6) of the Income Tax Act (the"Act")

28 June 1993 External T.I. 9317545 - PENSION REALTY CORPORATION DEVELOPMENT

Unedited CRA Tags
149(1)(o.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.

931754
XXXXXXXXXX R. Albert
(613) 957-2140

Attention: XXXXXXXXXX

June 28, 1993

Dear Sirs:

Re: Paragraph 149(1)(o.1)

25 June 1993 External T.I. 9311235 - NET CAPITAL LOSSES

Unedited CRA Tags
111(1.1) 111(3) 111(1)(b) 111(8)(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.

June 25, 1993

Client Assistance Directorate Business and General
T1 Supplementary Guides Division Division
Pierre Boucher J.A. Szeszycki
A/Chief (613) 957-2135

24 June 1993 External T.I. 9314455 - AMENDEMENT TO A NON-CAPITAL LOSS

Unedited CRA Tags
152(4) 152(1.1) 111(8)(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.

			5-931445
XXXXXXXXXX			Robert Gagnon
(613) 957-8953

Attention: XXXXXXXXXX

June 24, 1993

Dear Sirs:

Re: Amendment to a Non-Capital Loss

24 June 1993 External T.I. 9312995 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
248(1) REG 6801(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.

			5-931299
XXXXXXXXXX		Robert Gagnon
(613) 957-8953
June 24, 1993

Dear Madam:

Re: Deferred Salary Leave Plan

This is in reply to your letter of April 12, 1993 wherein you requested our views on proposed changes to your deferred salary leave plan.

24 June 1993 External T.I. 9318025 - INTEREST DEDUCTIBILITY

Unedited CRA Tags
20(1)(c)

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.

5-931802
XXXXXXXXXX S.J. Tevlin
(613) 957-2746

Attention: XXXXXXXXXX

June 24, 1993

Dear Sirs:

Re: Interest Expense

24 June 1993 External T.I. 9318165 - MEANING OF "OUTSIDE CANADA" (7970-7)

Unedited CRA Tags
122.3 255

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.

931816
XXXXXXXXXX G. Middleton
(613) 957-2122

June 24, 1993

Dear Sirs:

This is in reply to your letter of April 8, 1993 in which you requested our position on the meaning of "outside Canada" for the purpose of section 122.3 of the Income Tax Act (the "Act").

23 June 1993 External T.I. 9316545 F - CORPORATIONS - UTILITIES

Unedited CRA Tags
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.

5-931654
XXXXXXXXXX Benoit Mandeville
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 23 juin 1993

Mesdames, Messieurs,

23 June 1993 External T.I. 9314545 - RENT FREE PERIOD

Unedited CRA Tags
18

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.

		931454
XXXXXXXXXX		F. Francis
		957-8953

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Rent Free Periods

This is in reply to your letter of May 17, 1993, concerning the tax treatment to a lessee during a rent-free period in a lease.

23 June 1993 External T.I. 9317445 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801(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.

		931744
XXXXXXXXXX		P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Deferred Salary Leave Plan (the "Plan")

This is in reply to your facsimile transmission of April 26, 1993, enclosing the above-noted Plan for our review and comments.

23 June 1993 External T.I. 9313385 - DEFERRED SALARY LEAVE PLAN RETURN TO WORK

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.

				5-931338
XXXXXXXXXX			W.C. Harding
(613) 957-8953 

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Early Retirement and Deferred Salary Leave Plans

23 June 1993 External T.I. 9309705 - 6363-1 FOREIGN AFFILIATE - COMPUTATION OF SURPLUS

Unedited CRA Tags
REG 5907(1)(n) REG 5907(1)(d) REG 5907(1)(k)

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 930970
Olli Laurikainen
(613) 957-2116

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Computation of Exempt and Taxable Surplus

23 June 1993 External T.I. 9309975 - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1)(A)(IV) 110.6(1)(A)(VI)

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.

			5-930997
XXXXXXXXXX			G. Martineau
(613) 957-8953

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Qualified Farm Property

23 June 1993 External T.I. 9308505 - 7661-1 COMPUTER SOFTWARE ROYALTIES PAID TO NON-RESIDENT

Unedited CRA Tags
212(1)(d) ART 12 CANADA - U.S. INCOME TAX CONVENTION

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.

									930850
XXXXXXXXXX							Olli Laurikainen
(613) 957-2116

Attention: XXXXXXXXXX

June 23, 1993

Dear Sirs:

Re: Computer Software Royalties

22 June 1993 External T.I. 9301695 - CHANGE IN METHOD OF INVENTORY VALUATION

Unedited CRA Tags
10(2.1)

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.

		930169
XXXXXXXXXX		J.D. Brooks
(613) 957-2103

Attention: XXXXXXXXXX

June 22, 1993

Dear Sirs:

Re: Change in Method of Inventory Valuation
Subsection 10(2.1) of the Income Tax Act (the "Act")

21 June 1993 External T.I. 9302205 - DATE OF ACQUISTION FOR TRANSFERRED PROP RE 110.6 LIMIT

Unedited CRA Tags
118.6(18)

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.

		930220
XXXXXXXXXX		A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

June 21, 1993

Dear Sirs:

Re: Capital Gains Exemption on
Real Estate disposed of after February 1992

18 June 1993 External T.I. 9307065 - OVERSEAS EMPLOYMENT TAX CREDIT-OTHER ACTIVITY (7970-1)

Unedited CRA Tags
122.3

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.

						930706
XXXXXXXXXX								K. B. Harding
(613) 957-2111

Attention: XXXXXXXXXX

June 18, 1993

Dear Sirs:

Re: Overseas Employment Tax Credit (OETC)

18 June 1993 External T.I. 9311585 - OVERSEAS EMPLOYMENT TAX CREDIT-COMPUTER SERVICES(7970-1)

Unedited CRA Tags
122.3

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.

XXXXXXXXXX 931158
K. B. Harding
(613)957-2111

Attention: XXXXXXXXXX

June 18, 1993

Dear Sirs:

Re: Overseas Employment Tax Credit (OETC)-Computer Services

18 June 1993 External T.I. 9307525 - PRINCIPAL BUSINESS - ENERGY OR POTENTIAL ENERGY

Unedited CRA Tags
1100(26)

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.

 			5-930752
XXXXXXXXXX			Adèle St-Amour
(613) 957-8953

Attention: XXXXXXXXXX

June 18, 1993

Dear XXXXXXXXXX

Re: Request for Technical Interpretation - Subsection 1100(26)
of the Income Tax Regulations (the "Regulations")

18 June 1993 External T.I. 9309655 - CAPITAL LOSS ON INDEMNITY PAYMENT

Unedited CRA Tags
40(2)(g)(ii) 50(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.

5-930965
XXXXXXXXXX G. Martineau
(613) 957-8953

Attention: XXXXXXXXXX

June 18, 1993

Dear Sirs:

Re: Indemnity payment

18 June 1993 External T.I. 9314115 F - CRÉANCE PRESCRITE

Unedited CRA Tags
7000(1)(b) 12(9) 52(1) 20(21) 20(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.

							3-931411
XXXXXXXXXX			Adèle St-Amour
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 18 juin 1993

Monsieur,

Objet: Demande de décision anticipée
XXXXXXXXXX

18 June 1993 External T.I. 9306715 - SHORT TERM DISABILITY PLAN

Unedited CRA Tags
5 6(1)(a) 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.

			930671
XXXXXXXXXX			A.W. Larochelle
(613) 952-1361

June 18, 1993

Dear XXXXXXXXXX

Re: Short Term Disability Plans
Health and Welfare Trusts

17 June 1993 External T.I. 9316065 - OPTIONS AND FOREIGN PROPERTY FOR PENSION PLAN

Unedited CRA Tags
206

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.

												931606
XXXXXXXXXX	 						P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Foreign Property and Options

17 June 1993 External T.I. 9316295 - YEARS OF SERVICE FOR RETIRING ALLOWANCE ROLLOVER

Unedited CRA Tags
60(j.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.

Mr. Peter Zalite
Canadian Embassy
Apartado, Aereo 53531								931629
Bogota, Colombia									P. Spice
(613) 957-8953

June 17, 1993

Dear Mr. Zalite:

Re: Roll-Over of Severance Pay
to a Registered Retirement Savings Plan ("RRSP")

17 June 1993 External T.I. 9309135 - HOME BUYERS PLAN INCOME INCLUSION

Unedited CRA Tags
146.01(9) 146(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.

						5-930913
XXXXXXXXXX						P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Home Buyers' Plan
Your Reference XXXXXXXXXX

17 June 1993 External T.I. 9315345 - INSURANCE AGENTS AND BROKERS RESERVES

Unedited CRA Tags
32(1) 32(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.

		931534
XXXXXXXXXX		J.P. Dunn
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Reserves - Insurance Agents and Brokers

17 June 1993 External T.I. 9304955 - SCIENTIFIC RESEARCH

Unedited CRA Tags
37(1)(a)(ii) 37(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.

				5-930495
XXXXXXXXXX		Michel Lambert
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

17 June 1993 External T.I. 9315965 - INTEREST DEDUCTIBILITY

Unedited CRA Tags
20(1)(c)

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.

				5-931596
XXXXXXXXXX		S.J. Tevlin
(613) 957-2746

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Request For Technical Interpretation

17 June 1993 External T.I. 9313765 - RETURN OF PENSION PLAN CONTRIBUTIONS

Unedited CRA Tags
147.3(6) REG 8503(4)(c)

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.

		931376
XXXXXXXXXX	P. Spice
(613) 957-8953
June 17, 1993

Dear XXXXXXXXXX:

Re: Return of Pension Plan Contributions

17 June 1993 External T.I. 9305705 - ATTRIBUTION RULES

Unedited CRA Tags
74.4(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.

		5-930570
XXXXXXXXXX		Marc Vanasse
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Technical Interpretation

17 June 1993 External T.I. 9316025 - FOREIGN PROPERTY IN RRSP

Unedited CRA Tags
206 146(10)

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.

		931602
XXXXXXXXXX		P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

June 17, 1993

Dear Sirs:

Re: Foreign Property Content in
a Registered Retirement Savings Plan ("RRSP")

16 June 1993 External T.I. 9308765 - ELECT NOT TO BE ASSOCIATED CORPORATION

Unedited CRA Tags
256(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.

						930876
XXXXXXXXXX		M.P. Sarazin
(613) 957-2118

Attention: XXXXXXXXXX

June 16, 1993

Dear Sirs:

Re: Subsection 256(2) of the Income Tax Act (Canada) (the "Act")

16 June 1993 External T.I. 9304515 F - ACHAT D'AUTOMOBILE EN COPROPRIÉTÉ

Unedited CRA Tags
6(1)(e) 6(2) 67.4

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.

5-930451
XXXXXXXXXX M. Querry
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 16 juin 1993

Mesdames, Messieurs,

Objet: Achat d'une automobile en copropriété

16 June 1993 External T.I. 9311985 - PHSP BENEFITS FOR SAME SEX PARTNERS

Unedited CRA Tags
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.

		931198
XXXXXXXXXX		A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

June 16, 1993

Dear Sirs:

Re: Employee Sponsored Benefit Plans

16 June 1993 External T.I. 9313795 - DIRECTORS, RESIDENCE

Unedited CRA Tags
227.1

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.

			5-931379
XXXXXXXXXX			D.A. Palamar
(613) 957-2094

Attention: XXXXXXXXXX

June 16, 1993

Dear Sir:

Re: Review of Canada Business Corporations Act("CBCA")

15 June 1993 External T.I. 9305505 F - ORGANISME DE CHARITÉ NON ENREGISTRÉ

Unedited CRA Tags
149(1)l) 149.1 149(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.

			5-930550
XXXXXXXXXX			C. Dubé
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 15 juin 1993

Mesdames, Messieurs,

Objet: Organisme de charité non enregistré

15 June 1993 External T.I. 9309645 F - COMPTABILISATION DES FRAIS DE DÉPLACEMENT

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.

5-930964
XXXXXXXXXX C. Dubé
(613) 957-8953

Le 15 juin 1993

Monsieur,

Objet: Comptabilisation des frais de déplacement

La présente est en réponse à votre lettre du 24 mars 1993 par laquelle vous nous demandez une opinion concernant l'objet mentionné en titre.

15 June 1993 External T.I. 9302375 - EXTENDED TRAVEL ON EMPLOYER'S BUSINESS

Unedited CRA Tags
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.

												930237
XXXXXXXXXX	 						A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

June 15, 1993

Dear Sirs:

Re: U.S. Private Ruling on Employee Benefit
Relating to Travel

15 June 1993 External T.I. 9308085 - PHSP BENEFITS FOR SAME SEX PARTNERS

Unedited CRA Tags
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.

		930808
XXXXXXXXXX		A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

June 15, 1993

Dear Sirs:

Re: Employee Sponsored Benefit Plans

14 June 1993 External T.I. 9313045 F - NOTION D'ENTREPRISE PRINCIPALE

Unedited CRA Tags
REG 1100(24) REG 1100(26)

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.

5-931304
XXXXXXXXXX Michel Lambert
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 14 juin 1993

Mesdames, Messieurs,

Objet: Notion d'entreprise principale

11 June 1993 External T.I. 9308935 - INTERACTION OF CHANGE IN USE ELECTION & P/R 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.

930893
XXXXXXXXXX A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

June 11, 1993

Dear Sirs:

Re: Change in Use Election and Principal
Residence Designation

11 June 1993 External T.I. 9314405 F - ITC OU CII

Unedited CRA Tags
127(9) 88(1)(E.3) 127(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.

5-931440
XXXXXXXXXX Marc Vanasse
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 11 juin 1993

Mesdames, Messieurs,

Objet: Crédit d'impôt à l'investissement («CII»)

8 June 1993 External T.I. 9315705 - LEASING PROPERTIES AND R&D

Unedited CRA Tags
16.1 37(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.

				5-931570
XXXXXXXXXX		Marc Vanasse
(613) 957-8953
Attention:  XXXXXXXXXX

June 8, 1993

Dear Sirs:

Re: Section 16.1 of the Income Tax Act (the "Act")

Technical Interpretation - Internal

22 June 1993 Internal T.I. 9312157 - TRANSPORT OF A HOUSE AS A MOVING EXPENSE

Unedited CRA Tags
62(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.

June 22, 1993

HEAD OFFICE
XXXXXXXXXX DISTRICT OFFICE Personal and General
Public Affairs Section
A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

17 June 1993 Internal T.I. 9315130 - RESOURCE EXPENDITURES AND DEPRECIABLE PROPERTY

Unedited CRA Tags
13(21)(b) 66.1(6)(a) 66.2(5)(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.

CANADIAN EXPLORATION EXPENSES & DEPRECIABLE PROPERTY

QUESTION 20

17 June 1993 Internal T.I. 9315140 - CANADIAN EXPLORATION EXPENSE

Unedited CRA Tags
66.1 66.2(5)(a)(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.

CANADIAN EXPLORATION EXPENSE

QUESTION 26

17 June 1993 Internal T.I. 9315150 - COST AMOUNT OF CANADIAN OR FOREIGN RESOURCE PROPERTY

Unedited CRA Tags
66(15)(c) 66(15)(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.

COST AMOUNT OF CANADIAN RESOURCE PROPERTY

QUESTION 28

17 June 1993 Internal T.I. 9315090 - SEISMIC DATA PURCHASED

Unedited CRA Tags
66.1

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.

SEISMIC PROPERTY

QUESTION 12

17 June 1993 Internal T.I. 9315160 - ADJUSTED COST BASE AND CANADIAN RESOURCE PROPERTY

Unedited CRA Tags
54(a) 66(15)(c) 9(1) 10(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.

ADJUSTED COST BASE

QUESTION 29

17 June 1993 Internal T.I. 9315100 - COST OF CANADIAN RESOURCE PROPERTY DISTRIBUTED

Unedited CRA Tags
98(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.

DISSOLUTION OF A PARTNERSHIP

QUESTION 13

In order to get the "rollover" under subsection 98(3) upon the distribution of partnership property to partners, undivided interests in each property must apparently be distributed to each partner.

17 June 1993 Internal T.I. 9315240 - SITE RESTORATION

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.

SITE RESTORATION

QUESTION 42

Where a taxpayer incurs site restoration costs to return land used as a service station site to its original condition, what is Revenue Canada's view of the income tax treatment of these expenditures?

DEPARTMENT'S POSITION

17 June 1993 Internal T.I. 9315110 - RESERVE ON SALE OF CANADIAN RESOURCE PROPERTY

Unedited CRA Tags
20(1)(n)

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.

RESERVE RE: SALE OF CANADIAN RESOURCE PROPERTY

QUESTION 18

17 June 1993 Internal T.I. 9315120 - DEDUCTIBILITY OF RESOURCE EXPENDITURES

Unedited CRA Tags
18(1)(b) 66.1 66.2 66.4

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.

CANADIAN EXPLORATION EXPENSE

QUESTION 19

11 June 1993 Internal T.I. 9312387 - AGRICULTURE ORGANIZATION

Unedited CRA Tags
149(1)(e) 149(1)(10)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

June 11, 1993
CALGARY DISTRICT OFFICE Business and General
R. Ritchie, Chief Division
Special Investigations Glen Thornley
(613) 957-2101
Attention: J. Broad

10 June 1993 Internal T.I. 9306387 F - PRESTATION FISCALE POUR ENFANTS

Unedited CRA Tags
118(1)b) 251(2) 251(6) 252(2) 122.62(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.

				Le 10 juin 1993
	Bureau de district de			Bureau Principal
	 Québec			Division des particuliers
P. Ménard			  et des entreprises
	Division service à la clientèle	   de services
C. Dubé
				7-930638

Prestation fiscale pour enfants

10 June 1993 Internal T.I. 9310617 - DAMAGE AWARDS

Unedited CRA Tags
56(1)(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.

		June 10, 1993
	XXXXXXXXXX District Office	Business and General
	XXXXXXXXXX, Unit Head	  Division
	Source Deductions	J.A. Szeszycki
(613) 957-2135
		931061

Damage Award
XXXXXXXXXX

8 June 1993 Internal T.I. 9313257 - LUMP SUM PAYMENT - U.S. PENSION PLAN

Unedited CRA Tags
6(1)(g) 60(j.1) 207.6(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.

7 June 1993 Internal T.I. 9303236 - INTEREST FREE LOANS UNDER DND DISABILITY PLAN

Unedited CRA Tags
80.4

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.

June 7, 1993

A. Bissonnette Personal and General
Director Section
Source Deductions Division A. Humenuk
(613) 957-2134

Your file: 5236

4 June 1993 Internal T.I. 9306657 - WRONGFUL DISMISSAL AND REINSTATEMENT

Unedited CRA Tags
5(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.

31 May 1993 Internal T.I. 9312986 - PERMANENT ESTABLISHMENT & CARRYING ON BUSINESS(4112-2-5)

Unedited CRA Tags
253 212(1)(d) ART 5 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.

									May 31, 1993
E. E. Campbell						Rulings Directorate
	A/Director						G.D. Middleton
	Provincial and International			957-2122
	  Relations Division

Attention: Karen Caspersen

									7-931298

Request from XXXXXXXXXX

28 May 1993 Internal T.I. 9311877 - STATUS INDIAN

Unedited CRA Tags
56(1)(m) 56(1)(n) 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.

May 28, 1993

Calgary District Office Business and General
A. Stubel, Director Division
B. Kerr
Attention: Felicia Tjong (613) 957-2139
Client Assistance Division

17 May 1993 Internal T.I. 9311537 - ALBERTA PENSION SPLIT ON MARRIAGE BREAKDOWN

Unedited CRA Tags
56(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.

		May 17, 1993
		HEAD OFFICE
	EDMONTON DISTRICT OFFICE	Personal and General
	Enquiries and Office Examination	  Section
	Taxpayer Requests	A. Humenuk
(613) 957-2134

Attention: Bryant Town

		931153

Pension Splitting on the Breakdown of Marriage

11 May 1993 Internal T.I. 9310706 - ALIMONY IN ALBERTA PAID TO PROVINCE-NON-ASSIGNED

Unedited CRA Tags
56.1 60.1

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.

May 11, 1993

11 May 1993 Internal T.I. 9312167 - 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.

									May 11, 1993
	SASKATOON DISTRICT TAXATION OFFICE		Business and General
L. H. Delorme, Chief of Audit			  Division
									Glen Thornley
	Attention:  R. Reiter				(613) 957-2101
	Non-compliance - Audit
									931216

XXXXXXXXXX

22 April 1993 Internal T.I. 9301297 - 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.

			April 22, 1993
	Sudbury District Office	Rulings Directorate
	Client Assistance Section	A.M. Brake
(613) 952-0243

Attention: D. L. McInall

1 April 1993 Internal T.I. 9302446 - MULTI EMPLOYER PENSION PLAN

Unedited CRA Tags
REG 8500(1) 251(4) 251(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.

		April 1, 1993
	Registered Plans Division	Financial Industries
	Stella Kotlar	  Division
	Director	M.P. Baldwin
		957-8953
	Attention:  H.H. Sorensen
		7-930244

XXXXXXXXXX

24 March 1993 Internal T.I. 9300097 - CCA class. mining elect. data process. equip/auto equip

Unedited CRA Tags
REG 1100 SCH 10

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 24, 1993

	Edmonton District Office	Resource Industries
		  Section
	Attention: Marlene White	B. Rankin
                  Large Case File Manager		(613) 957-8974
        		7-930009

XXXXXXXXXX - Class 10 Misclassifications

18 March 1993 Internal T.I. 9235556 - STRIP BONDS

Unedited CRA Tags
12(9) 20(14) 20(21) REG 7000

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 18, 1993
	T2 & T3 Programs	Financial Industries
	  Division	  Division
	Information Returns	C. Tremblay
			957-2744
	Attention:  W.S. Hume
	            Director 
			923555

Interest on Prescribed Debt Obligations

Ministerial Letter

17 June 1993 Ministerial Letter 9312628 - 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.

MINISTER/DM'S OFFICE 93-2519T
ADM'S OFFICE
CENTRAL RECORDS

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

June 17, 1993

XXXXXXXXXX

Dear XXXXXXXXXX

11 June 1993 Ministerial Letter 9313398 - NON-PROFIT ORGANIZATION - XXXXXXXXXX

Unedited CRA Tags
149(1)(l) 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.

DM'S OFFICE (2) 93-2014T
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

June 11, 1993

XXXXXXXXXX

Dear XXXXXXXXXX