Income Tax Severed Letters - 1993-08-27

Miscellaneous

14 December 1992 Miscellaneous 912281A F - PROFESSIONS DÉPENDANTES\AVANTAGES EN VERTU D'UN EMPLOI

Unedited CRA Tags
ART XV

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.

Section des entreprises étrangères14 décembre 1992

K. Harding

30 November 1992 Miscellaneous 9229111 - LEASE INDUCEMENTS - TREATMENT BY TENANT

Unedited CRA Tags
9 12(1)(x)

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.

MEMO TO FILE:

CTF November, 1992 - Question 31

Lease Inducements - Treatment By Tenant

Author:			Claude Tremblay
Date:			October 15, 1992

Document Type: Code 0

T236#:			922911

Sections of the Act: 9, 12(1)(x),

Question

30 November 1992 Miscellaneous 9229121 - SHARE CONVERSION

Unedited CRA Tags
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.

MEMO TO FILE:

CTF November, 1992 - Question #47

Conversion of Preference Shares
into Common Shares

Author:Steve Tevlin

Date:October 1, 1992

Document Type:Code 0

T236 #:922912

Section of Act:15(1)

Question

25 November 1992 Miscellaneous 9228791 - GROUP OF EMPLOYEES-DESIGNATED SHAREHOLDER

Unedited CRA Tags
REG 4901(2) REG 4900(6)(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.

MEMO TO FILE:

DRAFT RESPONSE FOR
1992 CTF CONFERENCE

QUESTION 53

9 October 1992 Miscellaneous 9229201 - FOREIGN AFFILIATES

Unedited CRA Tags
231.2 94(1)(c) 95(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.

MEMO TO FILE

Disclosure of Controlled Foreign Affiliates

Is there a requirement for an individual to disclose any controlled foreign affiliates or beneficial interest in a non-resident discretionary trust on his/her T1 return?

30 September 1992 Miscellaneous 9228771 - EXEMPTION FROM WITHHOLDING TAX

Unedited CRA Tags
SCH 212(1)(b)(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.

MEMO TO FILE

Revenue Canada Roundtable Question
1992 Canadian Tax Foundation

Officer: Michael Cooke

Date: September 30, 1992

Subject: S.212(1)(b)(vii)-Exemption From Withholding Tax On Interest Payable
To A Non-Resident

Question 6:

Ruling

18 August 1993 Ruling 9321803 - CAPITAL GAINS - NON-RESIDENT ENTERING CANADA

Unedited CRA Tags
110.6(5) 110.6(13) 110.6(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.

		932180
XXXXXXXXXX	Glen Thornley
(613) 957-2101

August 18, 1993

Dear XXXXXXXXXX

Re: XXXXXXXXXX
XXXXXXXXXX
Advance Income Tax Ruling

Ministerial Correspondence

18 August 1993 Ministerial Correspondence 9318404 - 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.

ADM'S OFFICE (3) ADM 930654

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

August 18,1993

XXXXXXXXXX

Dear XXXXXXXXXX

Technical Interpretation - External

24 August 1993 External T.I. 9320295 - 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.

			5-932029
XXXXXXXXXX	D. S. Delorey
(613) 957-8953

Attention: XXXXXXXXXX

August 24, 1993

Dear Sirs:

This is in reply to your letter of June 16, 1993, concerning your Earned Deferred Leave Program (the "Program").

20 August 1993 External T.I. 9317935 - GOODS AND SERVICES TAX CREDIT - INDIANS

Unedited CRA Tags
122.5

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.

Charles A. Webb
Director
Band Governance and Estates Directorate 931793
Indian and Northern Affairs Canada Glen Thornley
Ottawa, Ontario (613) 957-2101
K1A 0H4

August 20, 1993

Dear Mr. Webb:

Re: Indian Estates and the Goods and Services Tax Credit

19 August 1993 External T.I. 9322075 - CAPITALIZATION OF INTEREST

Unedited CRA Tags
21(1) 21(3) 21(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.

				5-932207
XXXXXXXXXX		S.J. Tevlin
(613) 957-2746

Attention: XXXXXXXXXX

August 19, 1993

Dear Sirs:

Re: Capitalization of Interest

19 August 1993 External T.I. 9317855 - RRSP ROLLOVER ON DEATH-LIFE INTEREST-

Unedited CRA Tags
146(8.1) 146(8.8) 146(8.9)

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.

			5-931785
XXXXXXXXXX	D. S. Delorey
(613) 957-8953

Attention: XXXXXXXXXX

August 19, 1993

Dear Sirs:

This is in reply to your letter of June 8, 1993, concerning the tax implications where the annuitant of a registered retirement savings plan ("RRSP") dies.

18 August 1993 External T.I. 9306405 - NON PROFIT ORGANIZATION - GOLF CLUB

Unedited CRA Tags
149(1)(l) 149(2) 149(5) 149(10) 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.

		930640
XXXXXXXXXX	B. Kerr
(613) 957-2139

August 18, 1993

Dear Sirs:

Re: Golf Club

This is in response to your letter of February 23, 1993, wherein you described a proposed transaction involving a non-profit organization that is

XXXXXXXXXX

XXXXXXXXXX

18 August 1993 External T.I. 9320305 - FOREIGN PROPERTY - RRIF

Unedited CRA Tags
146.3 206(1) 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.

							5-932030
XXXXXXXXXX									D. S. Delorey
(613) 957-8953
August 18, 1993

Dear XXXXXXXXXX

This is in reply to your enquiry of June 30, 1993, concerning the foreign property rules applicable to a self-directed registered retirement income fund ("RRIF").

18 August 1993 External T.I. 9318445 - CAPITAL GAINS - NON-RESIDENTS ENTERING CANADA

Unedited CRA Tags
110.6(5) 110.6(2) 110.6(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.

		931844
XXXXXXXXXX	Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

August 18, 1993

Dear Sirs:

Re: Subsection 110.6(5) of the Income Tax Act (the "Act")

18 August 1993 External T.I. 9319275 - PLAYER RIGHTS

Unedited CRA Tags
18(1)(a) 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.

		931927
XXXXXXXXXX	A.M. Brake
(613) 957-2133

Attention: XXXXXXXXXX

August 18, 1993

Dear Sirs:

Re: Deductibility of Player Rights, XXXXXXXXXX

17 August 1993 External T.I. 9308845 - EXEMPT PROPERTY OF THE SPECIFIED PROPERTY RULES

Unedited CRA Tags
REG 1100(1.13)(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.

		930884
XXXXXXXXXX	C. Tremblay
(613) 957-2744

Attention: XXXXXXXXXX

August 17, 1993

Dear Sirs:

Re: "Exempt Property" of the "specified Leasing Property Rules"

17 August 1993 External T.I. 9321265 - CCA RESTRICTIONS

Unedited CRA Tags
REG 1100(11)

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.

		932126
XXXXXXXXXX	M. Cooke
(613) 957-9796

Attention: XXXXXXXXXX

August 17, 1993

Dear Sirs:

Re: Regulation 1100(11)

16 August 1993 External T.I. 9319665 - RETIRING ALLOWANCE

Unedited CRA Tags
248(1) 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.

		931966
XXXXXXXXXX	P. Spice
(613) 957-8953
Attention:  XXXXXXXXXX

August 16, 1993

Dear Sirs:

Re: Retiring Allowances

16 August 1993 External T.I. 9320795 - QUALIFIED INVESTMENTS IN AN RRSP

Unedited CRA Tags
REG 4900 146(1)(g)

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.

		5-932079
XXXXXXXXXX	M.P. Baldwin
		957-8953
August 16, 1993

Dear XXXXXXXXXX

Re: Qualified Investments in a Registered
Retirement Savings Plan (RRSP)

12 August 1993 External T.I. 9305375 - PRIVATE HEALTH SERVICES PLAN

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.

		930537
XXXXXXXXXX	J.A. Szeszycki
(613) 957-2135

August 12, 1993

Dear XXXXXXXXXX

Re: Private Health Services Plan

12 August 1993 External T.I. 9321255 - 5782-1 STOCK DIVIDENDS FROM NON-RESIDENT CORPORATION

Unedited CRA Tags
90 248(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.

932125
XXXXXXXXXX O. Laurikainen
(613) 957-2116

August 12, 1993

Dear Sir:

Re: Stock Dividends

12 August 1993 External T.I. 9309005 - INVENTORY OF A WRITER

Unedited CRA Tags
8(1)(q) 10(1) 10(6) 10(8)

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

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

		930900
XXXXXXXXXX		B. Kerr
(613) 957-2139

Attention: XXXXXXXXXX

August 12, 1993

Re: Subsections 10(6) and 10(8)

12 August 1993 External T.I. 9309795 - MOVING EXPENSES

Unedited CRA Tags
62 67.1(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.

			930979

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

Attention: XXXXXXXXXX

August 12, 1993

Dear Sir\Madam:

Re: Moving Expenses

11 August 1993 External T.I. 9318255 - EMPLOYMENT BENEFITS - ONTARIO PST ON INSURANCE

Unedited CRA Tags
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.

												931825
XXXXXXXXXX	 						J.A. Szeszycki
(613) 957-2135

Attention: XXXXXXXXXX

August 11, 1993

Dear Sirs:

Re: Ontario Sales Tax on Insurance Premiums

9 August 1993 External T.I. 9311525 - C/F OF CREDITS/EXP IN A HEALTH SPENDING ACCOUNT-FLEX PL

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.

XXXXXXXXXX						931152
A. Humenuk
(613) 957-2134

Attention: XXXXXXXXXX

August 9, 1993

Dear Sirs:

Re: Health Care Spending Accounts

22 July 1993 External T.I. 9313485 F - LIEN DE DÉPENDANCE - CONJOINT DÉCÉDÉ

Unedited CRA Tags
84.1(1) 84.1(1)(b) 251(2)(a) 251(1)(b) 251(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.

			5-931348
XXXXXXXXXX		P. Diguer
(613) 957-2130

A l'attention de XXXXXXXXXX

le 22 juillet 1993

Madame,

Objet: Article 84.1 de la Loi de l'impôt
sur le revenu (Canada)

20 July 1993 External T.I. 9313015 F - LIQUIDATION - COMPTABILITÉ DE CAISSE

Unedited CRA Tags
28(1) 88(1) 87(2)(c) 248(1) 88(1)(a)(iii)

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			5-931301
P. Diguer
(613) 957-2130

A l'attention de XXXXXXXXXX

Le 20 juillet 1993

Monsieur,

Objet: Les paragraphes 28(1) et 88(1) de la Loi de
l'impôt sur le revenu (Canada)

9 July 1993 External T.I. 9306605 - WHETHER CORPORATION CAN MAKE DONATION RATHER THAN ESTATE

Unedited CRA Tags
15(1) 110.1(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.

J. Humphrey
XXXXXXXXXX (613) 952-0245
930660

Attention: XXXXXXXXXX

July 9, 1993

Dear Sir:

Re: Charitable Donations Made By Will

9 July 1993 External T.I. 9307285 - whether main pupose of assoc. to provide dining etc.

Unedited CRA Tags
149(5) 149(5)(e)(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.

J. Humphrey
XXXXXXXXXX (613) 952-0245
930728

Attention: XXXXXXXXXX

July 9, 1993

Dear Sir:

Re: XXXXXXXXXX

Conference

25 November 1992 CTF Roundtable Q. 1, 9228680 - TREATMENT OF INTEREST ACCRUED ON TRANSFERRED DEBT

Unedited CRA Tags
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.

1992 Canadian Tax Foundation Conference

Author: Claude Tremblay

November 25, 1992

Treatment of Interest Accrued on Transferred Debt

Question 1

25 November 1992 CTF Roundtable Q. 2, 9228750 - WHETHER DISCOUNTS DEDUCTIBLE AS FINANCING EXPENSES

Unedited CRA Tags
20(1)(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.

1992 Canadian Tax Foundation Conference

Author: R. McMechan
November 25, 1992

Deductibility of a Discount as a Financing Expense

Question 2

14 October 1992 CTF Roundtable Q. 2, 9228410 - DISPOSITION OR CHANGE OF USE-BUILDING

Unedited CRA Tags
13(21)(c) 54(c) 13(21.1)

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.

CTF Nov 1992

                                                      C. Dubé
									     0-922841
									     October 14, 1992

Question 2

Razing of Building - Whether Disposition or Change of Use

25 November 1992 CTF Roundtable Q. 3, 9228960 - INTEREST DEDUCTIBILITY ON ASSUMED DEBT

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.

1992 Canadian Tax Foundation Conference
Author: T. Murphy
November 25, 1992

Deductibility of Interest on Assumed Debt

Question 3

25 November 1992 CTF Roundtable Q. 4, 9229350 - CONVERSION OF DEBENTURES INTO SHARES-ACCRUED INTEREST

Unedited CRA Tags
12(3) 51(1) 52(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.

1992 Canadian Tax Foundation Conference

Author: B. Dodd
November 25, 1992

Conversion of Debenture Into Common Shares
Treatment of Forgone Accrued Interest

Question 4

Assume a public offering of debentures on the following terms:

15 November 1992 CTF Roundtable Q. 8, 9228670 - INTEREST ON DEBT TO ACQUIRE WARRANTS

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.

1992 Canadian Tax Foundation Conference
Author: Allan Nelson
November 25, 1992

Deductibility of Interest

Question 8

25 November 1992 CTF Roundtable Q. 9, 9229840 - ALLOCATION OF COST

Unedited CRA Tags
49 51

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.

1992 Canadian Tax Foundation Conference

Author: K. Donnelly

November 25, 1992

Exchange of Securities - Allocation of Cost

Question 9

IT-96R5 appears to state that if a company issues a security which is exchangeable for a security of another issuer,

16 October 1992 CTF Roundtable Q. 10, 9228420 - FAMILY FARM CORPORATION

Unedited CRA Tags
110.6(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.

REVENUE CANADA ROUND TABLE
CTF - NOV. 1992

Question # 10

CAPITAL GAIN EXEMPTION - FAMILY FARM CORPORATION

3 December 2018 CTF Roundtable Q. 11, 9229130 - LIQUIDATION

Unedited CRA Tags
88 87 80

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 ROUND TABLE

CTF November 1992

Question 11

Section 80 and Subsection 88(1)

16 October 1992 CTF Roundtable Q. 12, 9228430 - SPECIFIED INVESTMENT BUSINESS

Unedited CRA Tags
125(7)(e) 125(7)(c) 129(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.

CTF Nov 1992

C. Dubé
										0-922843
										October 16, 1992

Question 12

Specified Investment Business

25 November 1992 CTF Roundtable Q. 14, 9228740 - 1992 CTF CONFERENCE

Unedited CRA Tags
245(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.

1992 Canadian Tax Foundation Conference

Author: Peter Dunn

November 25, 1992

Straddles

Question 14

How does Revenue Canada propose to dispose of pending cases involving commodity straddles in light of the decision in the Friedberg case?

Answer 14

1 November 1992 CTF Roundtable Q. 16, 9228640 - use of partnership property

Unedited CRA Tags
96(2.4)(d) 96(2.2)(d) 12(1)(y)

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.

Personal Use of Partnership Property by a Partner
Question 16

5 October 1992 CTF Roundtable Q. 19, 9228650 - LOSS DEEMED TO BE NIL ON TRANSFER TO CORPORATION

Unedited CRA Tags
85(4) 164(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.

Canadian Tax Foundation - November 1992 Revenue Canada Round Table

Question 19 - Loss Deemed to be Nil on Transfer to Corporation

14 October 1992 CTF Roundtable Q. 20, 9228440 - SHAREHOLDER LOAN-ACQUISITION OF DWELLING

Unedited CRA Tags
15(2)(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.

CTF Nov 1992

                                                           C.Dubé
									     0-922844
									     October 14, 1992

Question 20

Shareholder Loan - Acquisition of Dwelling

3 December 1992 CTF Roundtable Q. 21, 9228560 - KIEBOOM CASE - TRANSFER OF ECONOMIC INTEREST

Unedited CRA Tags
69(1) 74.1(1) 74.1(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.

Canadian Tax Foundation - November 1992

Question 21 - Disposition of Economic Interest -
Application of the Kieboom Case

25 November 1992 CTF Roundtable Q. 21, 9228690 - USE OF PARTNERSHIP FOR ESTATE FREEZE

Unedited CRA Tags
103(1) 103(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.

Use of a Partnership for Estate Freezing

Question 21

5 October 1992 CTF Roundtable Q. 22, 9228660 - INCOME SPLITTING

Unedited CRA Tags
56(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.

Canadian Tax Foundation - November 1992 Revenue Canada Round Table

Question 22 - Income Splitting - Dividends

(a)Neuman v. MNR

16 October 1992 CTF Roundtable Q. 25, 9228450 - SHARE BEQUEATHED TO A QUALIFYING SPOUSE TRUST

Unedited CRA Tags
110.6(14)(c)(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.

REVENUE CANADA ROUND TABLE
CTF - NOV. 1992

Question # 25

QUALIFIED SMALL BUSINESS CORPORATION SHARES AND SPOUSAL TRUSTS

16 October 1992 CTF Roundtable Q. 26, 9228600 - SINGLE PURPOSE CORP

Unedited CRA Tags
15(1) 74.4(2) 74.1(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.

			Canadian Tax Foundation - November 1992

Question 26 - Single Purpose Corporation and the Attribution Rules

9 October 1992 CTF Roundtable Q. 29, 9228610 - SAFE INCOME

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.

			Canadian Tax Foundation - November 1992

Question 29 - Safe Income

30 September 1992 CTF Roundtable Q. 29, 9229340 - DEDUCTION OF STOCK OPTION BENEFITS BY PAYOR

Unedited CRA Tags
7(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.

Canadian Tax Foundation Round Table

(November 1992 Conference)

Question 29

25 November 1992 CTF Roundtable Q. 32, 9228700 - VARIATION OF A TRUST - DISPOSITION?

Unedited CRA Tags
54(c) 107(1) 106(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.

CANADIAN TAX CONFERENCE

QUESTION #32

30 October 1992 CTF Roundtable Q. 32, 9229560 - AMALGAMATION

Unedited CRA Tags
15(1) 87(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.

Question 32: Amalgamations and subsection 15(1)

16 October 1992 CTF Roundtable Q. 34, 9229140 - OPTION

Unedited CRA Tags
256(8)

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

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

REVENUE CANADA ROUND TABLE
CTF November 1992

Question 34

Deemed Acquisition of Shares - Subsection 256(8)

If subsection 256(8) applies with respect to an option, what is Revenue Canada's position if the option expires?

Department's Position

6 October 1992 CTF Roundtable Q. 35, 9229010 - PURPOSE TEST IN 55(2)

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.

Canadian Tax Foundation-Nov./1992
Question #35 Purpose Test in Subsection 55(2)

16 October 1992 CTF Roundtable Q. 36, 9228460 - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 31

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 ROUND TABLE
CTF - Nov. 1992

Question #36

CAPITAL GAINS EXEMPTION - QUALIFIED FARM PROPERTY

1 December 1992 CTF Roundtable Q. 38, 9228470 - SHAREHOLDER LOAN-SERIES OF LOANS AND REPAYMENTS

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.

CTF Nov 1992

C. Dubé	
										0-922847
										November 10, 1992

Question 38

Shareholder Loan - Whether Series of Loans and Repayments

A paragraph 20(1)(j) deduction is not available if the repayment is part of a series of loans and repayments.

12 October 1992 CTF Roundtable Q. 39, 9228870 - DEEMED DISPOSITION ON EMIGRATION

Unedited CRA Tags
48(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.

Canadian Tax Foundation Round Table
November 1992 Conference

Question 39

Paragraph 48(1)(c) Elections

25 November 1992 CTF Roundtable Q. 40, 9229590 - POST-BUTTERFLY AMALGAMATION

Unedited CRA Tags
55(3)(b) 87

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

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

Canadian Tax Foundation
November, 1992

Question #40: Paragraph 55(3)(b) - Impact of Guaranty Properties Ltd.

25 November 1992 CTF Roundtable Q. 41, 9229580 - NON-QUALIFYING AMALGAMATIONS

Unedited CRA Tags
87 54(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.

Canadian Tax Foundation
November, 1992

Question # 41 : Non-Qualifying Amalgamations

16 October 1992 CTF Roundtable Q. 43, 9228480 - SECURITY IN SATISFACTION OF DEBT AND CASH-BASIS

Unedited CRA Tags
76 214(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.

CTF Nov 1992

C. Dubé
										0-922848
										October 16, 1992

Question 43

19 October 1992 CTF Roundtable Q. 44, 9228490 - SIGNIFICANT PART

Unedited CRA Tags
110.6(8)

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

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

REVENUE CANADA ROUND TABLE
CTF - NOV. 1992

Question # 44

CAPITAL GAINS EXEMPTION - PRESCRIBED SHARES

25 November 1992 CTF Roundtable Q. 45, 9228630 F - THE AT-RISK RULES TO JOINT VENTURES AND CO-OWNERSHIPS

Unedited CRA Tags
ART 96(2.2)

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.

Application of the "At Risk" Rules to
Joint Ventures and Co-Ownerships

Question 45

25 November 1992 CTF Roundtable Q. 46, 9228840 - EMPLOYEE STOCK OPTION PLANS

Unedited CRA Tags
110(1)(d) 7

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.

1992 Canadian Tax Foundation Conference

Author: Mary Pat Baldwin

November 25, 1992

Employee Stock Option Plans

Question 46

25 November 1992 CTF Roundtable Q. 47, 9228830 - EMPLOYEE PROFIT SHARING PLAN

Unedited CRA Tags
144(5) 7(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.

1992 Canadian Tax Foundation Conference

Author: Mary Pat Baldwin

November 25, 1992

Employee Profit Sharing Plans

Question 47

9 October 1992 CTF Roundtable Q. 48, 9229160 - CONVERSION OF SHARES

Unedited CRA Tags
84(1) 84(1)(c) 51

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 ROUND TABLE

CTF CONFERENCE - NOVEMBER 1992

Question # 48

SUBJECT: CONVERSION OF PREFERENCE SHARES INTO COMMON SHARES

25 November 1992 CTF Roundtable Q. 49, 9228810 - REVOKED RPP BECOMING A RCA

Unedited CRA Tags
207.5(1) 147.1(11) 147.1(12) 147.1(13)

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.

1992 Canadian Tax Foundation Conference

Author DAVID DUFF

November 25, 1992

Retirement Compensation Arrangement

Question 49

25 November 1992 CTF Roundtable Q. 49, 9229360 - STACKING JOINT EXPLORATION CORPORATIONS

Unedited CRA Tags
66(10.1) 66(12.6)

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.

Canadian Exploration Expenses

Question 49

25 November 1992 CTF Roundtable Q. 51, 9228820 - POISON PILLS WARRANTS INVESTMENTS RRSP

Unedited CRA Tags
4900(1)(e) 15(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.

1992 Canadian Tax Foundation Conference

Author: W. Harding

November 25, 1992

Rights to Acquire Shares at Undervaluation

Question 51

25 November 1992 CTF Roundtable Q. 61, 9229620 - PRICE ADJUSTMENT AND BUTTERFLIES

Unedited CRA Tags
55(3)(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.

Question 61

9 October 1992 CTF Roundtable Q. 63, 9229170 - COST AMOUNT OF DEBT

Unedited CRA Tags
248(1)(b) 248(1)(e) 88(1)(a)(iii)

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 ROUND TABLE

CTF CONFERENCE - NOVEMBER 1992

Question # 63

SUBJECT: DETERMINATION OF COST AMOUNT OF DEBT
HELD BY WOUND-UP SUBSIDIARY

1 December 1992 CTF Roundtable Q. 64, 9228500 - ONE-TIME INITIAL FEE

Unedited CRA Tags
12(1)(a) 20(1)(m)

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

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

CTF Nov 1992

C. Dubé	
										0-922850
										December 1, 1992

Question 64

25 November 1992 CTF Roundtable Q. 69, 9229370 - RESOURCE PROFITS - HEDGING GAINS AND LOSSES

Unedited CRA Tags
REG 1204 20(1)(v.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.

Inclusion of Hedging Gains and Losses in Resource Profits

Question 69

3 December 1992 CTF Roundtable Q. 70, 9228510 - LEASEHOLD IMPROVEMENTS

Unedited CRA Tags
13(27) 13(28) REG 1102(5) CLASS 1 CLASS 13

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 ROUND TABLE 922851
CTF- 1992 CONFERENCE Dec. 3, 1992

Question #70

LEASEHOLD IMPROVEMENTS AND THE "AVAILABLE FOR USE" RULES

19 October 1992 CTF Roundtable Q. 71, 9228520 - QUALIFIED SMALL BUSINESS CORPORATION

Unedited CRA Tags
110.6(1)(c)(i)

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 ROUND TABLE
CTF - NOV. 1992

Question # 71

SMALL BUSINESS CORPORATION

25 November 1992 CTF Roundtable Q. 73, 9229550 - WHETHER ESTATE "ARM'S LENGTH" WITH DECEASED

Unedited CRA Tags
84.1(2)(a.1)(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.

Question 73

4 November 1992 TEI Roundtable Q. 17, 9229600 - CHANGE OF COMMON INTO PREFERRED SHARES

Unedited CRA Tags
86(1) 86(2) 86(3) 85(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 Tax Foundation
November 1992 Conference

Q.17Change of Common Shares into Preferred Shares -
Capital Gains Exemption

4 November 1992 TEI Roundtable Q. 52, 9229570 - CONTRIBUTION OF CAPITAL

Unedited CRA Tags
53(1)(c) 84(1)(c.2) 84(1)(c.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.

Canadian Tax Foundation
November 1992 Conference
Q.52Meaning of "Contribution of Capital"

Technical Interpretation - Internal

20 August 1993 Internal T.I. 9320886 - EMIGRATION OF CANADIAN CONTROLLED PRIVATE CORP(7781-4)

Unedited CRA Tags
88.1 128.1

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.

			August 20, 1993
	TPS Internation Tax Office		Rulings Directorate
K. B. Harding
(613) 957-2111
	Attention: G. Rowland
			932088

Emigration of Canadian Controlled Private Corporation

19 August 1993 Internal T.I. 9322207 F - CONGE TRAITEMENT DIFFERE

Unedited CRA Tags
REG 6801a)(i) REG 6801a)(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.

17 August 1993 Internal T.I. 9318846 - HOME BUYERS PLAN REPAYMENTS ON BANKRUPTCY

Unedited CRA Tags
146.01

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.

16 August 1993 Internal T.I. 9322137 - HOME BUYERS' PLAN REPAYMENT

Unedited CRA Tags
146.01

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.

16 August 1993 Internal T.I. 9309747 - ASBESTOS REMOVAL COSTS

Unedited CRA Tags
9 18(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.

		August 16, 1993
	Toronto District Office	Business and
		  General
	Business Enquiries Group	    Division
A. M. Brake
	Attn:  P. Keirstead	(613) 957-2133
		930974

XXXXXXXXXX
Deductibility of Asbestos Removal Costs

9 August 1993 Internal T.I. 9319046 - WHETHER INDIAN BAND A CANADIAN MUNICIPILATY

Unedited CRA Tags
110(1)(a)(iv) 149(1)(c) 149(1)(d) 149(1)(f) 149(1)(l)

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

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

		August 9, 1993
L. C.Tremblay	Business & General
	Director	   Division
	Appeals and Referrals Division	Jay Humphrey
		952-0245
	Attention: B. Hassar
		931904

XXXXXXXXXX
XXXXXXXXXX

5 July 1993 Internal T.I. 9314597 - RETIRING ALLOWANCE

Unedited CRA Tags
248(1) 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.

											July 5, 1993
St. Catharines District Office 16   		Financial Industries
Mr. Don Hallam 						  Division
	Client Services						M. Shea-DesRosiers
(613) 957-8953
										7-931459

XXXXXXXXXX
Whether amount paid constitutes a "retiring allowance"

17 June 1993 Internal T.I. 9315487 - RETIRING ALLOWANCE

Unedited CRA Tags
248(1) 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.

15 June 1993 Internal T.I. 9312377 F - ALLOCATION DE RETRAITE

Unedited CRA Tags
248(1) 6(3) 60j.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.

10 December 1992 Internal T.I. 9228580 - STATUS OF A U.S. LIMITED LIABILITY COMPANY (6363-1)

Unedited CRA Tags
248 20(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.

CANADIAN TAX FOUNDATION ROUNDTABLE
November 1992 Conference
Question 28

10 December 1992 Internal T.I. 9228590 - REPAYMENT BY NON-RESIDENT OF SHAREHOLDER LOAN (7761-1)

Unedited CRA Tags
15(2) 20(1)(j) 214(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.

CANADIAN TAX FOUNDATION ROUNDTABLE
November 1992 Conference
Question 37

13 November 1992 Internal T.I. 9229190 - SMALL BUSINESS CORPORATION, CEPE

Unedited CRA Tags
74.4(2) 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.

CANADIAN TAX FOUNDATION
NOVEMBER 1992 ROUND TABLE

Question # 75

Subject: Deemed interest income - small business corporation

10 November 1992 Internal T.I. 9228550 - INDIAN BANDS-MUNICIPAL CORPORATIONS?

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.

CANADIAN TAX FOUNDATION
NOVEMBER, 1992

QUESTION 66

Whether Indian Bands Qualify as Municipal Corporations

1 November 1992 Internal T.I. 9229210 - THIN CAPITALIZATION AND PARTNERSHIPS

Unedited CRA Tags
18(4) 96(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.

CANADIAN TAX FOUNDATION ROUND TABLE
(November 1992 Conference)

Question 12

Thin Capitalization

16 October 1992 Internal T.I. 9228607 - SINGLE PURPOSE CORP

Unedited CRA Tags
15(1) 74.4(2) 74.1(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.

General Notes regarding Single Purpose Corporations:

Revenue Canada has given a number of guidelines in previous Round Table sessions regarding the ownership by Canadians of a residential property in the United States through single purpose corporations.

14 October 1992 Internal T.I. 9228540 - INDIANS-SITUS OF 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.

CANADIAN TAX FOUNDATION
NOVEMBER, 1992

Question 65

Determination of Situs of Employment Income for Purposes of the Indian Act

14 October 1992 Internal T.I. 9228880 - ATTRIBUTION-LOAN TO NON-RESIDENT TRUST

Unedited CRA Tags
56(4.1) 94(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 TAX FOUNDATION ROUND TABLE
			(November 1992 Conference)

Question 58

Offshore Trusts

8 October 1992 Internal T.I. 9228530 - INDIANS AND TRUSTS

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.

CANADIAN TAX FOUNDATION
NOVEMBER, 1992

QUESTION 59

Trusts of Which Trustees and Beneficiaries are Indians Situate on a Reserve

Ministerial Letter

26 July 1993 Ministerial Letter 9319018 - IT372R PARA 4 CDN.RES, NONRESIDENT TRUST - WITHHOLDING

Unedited CRA Tags
212(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) M93-3845T
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

XXXXXXXXXX

Dear XXXXXXXXXX

The Honourable Otto Jelinek, former Minister of National Revenue, has asked me to respond to your letter of