Income Tax Severed Letters - 1993-09-24

Administrative Letter

7 September 1993 Administrative Letter 9320932 - DISPOSITION OF LIFE INSURANCE POLICY BY NR (4093-I5)

Unedited CRA Tags
115(1)(a)(vi) 148(1) 116(5.3) 138(12)(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.

												932093
XXXXXXXXXX							Jim Wilson
(613) 957-2123

September 7, 1993

Dear Sirs:

Re: Disposition of Life Insurance Policies
by a Non-Resident of Canada

3 September 1993 Administrative Letter 9312692 - CANADA-JAMAICA TREATY - PENSION ARTICLE (4093-J1)

Unedited CRA Tags
ART 18 120(1) 217

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

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

			931269
XXXXXXXXXX		Jim Wilson
(613) 957-2123

Attention: XXXXXXXXXX

September 3, 1993

Dear Sirs:

Re: Canada-Jamaica Income Tax Convention (the "Convention")

Technical Interpretation - External

20 September 1993 External T.I. 9321275 - LIFE ANNUITIES

Unedited CRA Tags
70(5.3) 89(1)(b) 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.

			932127
XXXXXXXXXX		Michèle Trotier
(613) 957-3494
Attention:  XXXXXXXXXX

September 20, 1993

Dear Sirs:

17 September 1993 External T.I. 9317955 - BUSINESS EXPENSE

Unedited CRA Tags
18(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.

			5-931795
XXXXXXXXXX				M. Shea-DesRosiers
(613) 957-8953
September 17, 1993

Dear Madam:

This is further to your letter of May 18, 1993 which was forwarded to us by the Winnipeg District Office for reply. We apologize for the delay in replying to your letter.

17 September 1993 External T.I. 9320785 - SHAREHOLDER BENEFIT ART

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.

			5-932078

XXXXXXXXXX D.A. Palamar
(613) 957-8953

Attention: XXXXXXXXXX

September 17, 1993

Dear Madam:

Re: Request for Technical Interpretation
Subsection 15(1)

17 September 1993 External T.I. 9309535 - QSBCS'S AND NOTE RECEIVABLE FROM SUBSIDIARY

Unedited CRA Tags
110.6(1) 186(4) 186(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.

J. Humphrey
XXXXXXXXXX 930953
(613) 952-0245

Attention: XXXXXXXXXX

September 17, 1993

Dear Sir:

17 September 1993 External T.I. 9314345 - PREFERRED BENEFICIARY ELECTION

Unedited CRA Tags
104(15)(c) 104(14) REG 2800(3)(f) 108(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.

		931434
XXXXXXXXXX	C.R. Bowen 
(613) 957-8585

Attention: XXXXXXXXXX

September 17, 1993

Dear Sirs/Mesdames:

Re: Common Disaster Clause and
Subsection 104(14) of the Income Tax Act (the "Act")

17 September 1993 External T.I. 9318755 - CNIL

Unedited CRA Tags
110.6(1) 144

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

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

			5-931875
XXXXXXXXXX	M. SheaDesRosiers
(613) 957-8953

Attention: XXXXXXXXXX

September 17, 1993

Dear Sirs:

Re: Cumulative Net Investment Loss ("CNIL")

17 September 1993 External T.I. 9323695 - RRSP - COLLATERAL FOR A LOAN

Unedited CRA Tags
146(2)(c.3) 146(10) 146(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.

			5-932369
XXXXXXXXXX	D. S. Delorey
(613) 957-8953

Attention: XXXXXXXXXX

September 17, 1993

Dear Sirs:

Re: Registered Retirement Savings Plan ("RRSP")
Property Pledged as Collateral for a Loan

17 September 1993 External T.I. 9321625 - HAA 7255-4 PAYMENT IN ERROR INTO RRSP

Unedited CRA Tags
146(4) 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.

		5-932162

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

Attention: XXXXXXXXXX

September 17, 1993

Dear Madam:

Re: Excess RRSP Transfers and Repayments

16 September 1993 External T.I. 9326005 - SPOUSAL RRIF

Unedited CRA Tags
146.3(5.1) 146.3(1)(b.1) REG 7308

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

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

			932600
XXXXXXXXXX		P. Spice
(613) 957-8953

September 16, 1993

Dear XXXXXXXXXX

Re: Spousal Registered Retirement Income Fund

16 September 1993 External T.I. 9308075 F - ALLOCATION POUR ETUDES

Unedited CRA Tags
6(1)(b)(ix)

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

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

Par télécopieur

5-930807
XXXXXXXXXX M. Querry
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 16 septembre 1993

Mesdames, Messieurs,

Objet: Sous-alinéa 6(1)b)(ix) de la Loi de
l'impôt sur le revenu (ci-après la «Loi»)

16 September 1993 External T.I. 9314445 - MEANING OF "PARTICULAR YEAR"

Unedited CRA Tags
74.5(1)(b)(ii) 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.

		931444
XXXXXXXXXX	G. Kauppinen
(613) 957-4363

Attention: XXXXXXXXXX

September 16, 1993

Dear Sirs:

Re: Subparagraph 74.5(1)(b)(ii) of the Income Tax Act ("Act")

16 September 1993 External T.I. 9311945 - BENEFITS FROM A TRUST

Unedited CRA Tags
105(1) 105(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.

				931194
XXXXXXXXXX			G. Kauppinen
(613) 957-4363

Attention: XXXXXXXXXX

September 16, 1993

Dear Sirs:

Re: Subsection 105(1) of the Income Tax Act ("Act")

16 September 1993 External T.I. 9308265 F - ALLOCATION POUR ETUDES

Unedited CRA Tags
6(1)(b)(ix)

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

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

5-930826
XXXXXXXXXX M. Querry
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 16 septembre 1993

Mesdames, Messieurs,

Objet: Sous-alinéa 6(1)b)(ix) de la Loi de
l'impôt sur le revenu (ci-après la «Loi»)

15 September 1993 External T.I. 9316685 F - ALLOCATION AUTOMOBILE - AUTO DE L'EMPLOYEUR

Unedited CRA Tags
6(1)b)(vii.1) 18(1)r)

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

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

		5-931668
XXXXXXXXXX	Carole Chouinard
		957-8953

A l'attention de XXXXXXXXXX

Le 15 septembre 1993

Monsieur,

Objet: Allocation versée à un employé à l'égard d'une automobile

15 September 1993 External T.I. 9325025 - LAWYER'S DISBURSEMENTS

Unedited CRA Tags
18(1)(a) 34

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

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

		932502
XXXXXXXXXX	Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

September 15, 1993

Dear Sirs:

Re: Tax Treatment of a Lawyer's Disbursements

15 September 1993 External T.I. 9319365 F - PRET SUR POLICE

Unedited CRA Tags
60s) 148(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.

			5-931936
XXXXXXXXXX		M. SheaDesRosiers
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 15 septembre 1993

Mesdames, Messieurs,

Objet: Remboursement d'un prêt sur police
Alinéa 60(s) de la Loi de l'impôt
sur le revenu(la "Loi")

15 September 1993 External T.I. 9318485 - EMPLOYMENT BENEFITS - PROVINCIAL SALES TAX

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.

		931848
XXXXXXXXXX	J.A. Szeszycki
(613) 957-2135

Attention: XXXXXXXXXX

September 15, 1993

Dear Sirs:

Re: Ontario Sales Tax on Insurance Premiums

14 September 1993 External T.I. 9322485 - HAA7200-9 RCA LETTER OF CREDIT SECURITY PROVIDED

Unedited CRA Tags
207.5 248(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.

		5-932248

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

Attention: XXXXXXXXXX

September 14, 1993

Dear Sirs:

Re: Retirement Compensation Arrangements ("RCA's")

14 September 1993 External T.I. 9313615 - TAX A PARTNER OF A FOREIGN PARTNERSHIP(4093-E2-50)

Unedited CRA Tags
ART 7 96

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

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

									931361
XXXXXXXXXX							K. B. Harding
(613) 957-2111

September 14, 1993

Dear Sirs:

Re: Canada-Egypt Income Tax Convention (the "Convention")

13 September 1993 External T.I. 9324505 - POOLED FUND TRUST INCOME

Unedited CRA Tags
REG 5000(7) 104(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.

		932450

XXXXXXXXXX P. Spice
(613) 957-9853

Attention: XXXXXXXXXX

September 13, 1993

Dear Sirs:

Re: Regulation 5000(7) of the Income Tax Act (the "Act")

13 September 1993 External T.I. 9322985 - RCA LETTER OF CREDIT

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.

		932298
XXXXXXXXXX	P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

September 13, 1993

Dear Sirs:

Re: Retirement Compensation Arrangements ("RCA's")

10 September 1993 External T.I. 9319435 - PERSONAL SERVICES BUSINESS - ACTIVE BUSINESS

Unedited CRA Tags
125(7)(d) 125(7)(a) 245(2) 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.

			931943

XXXXXXXXXX Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

September 10, 1993

Dear Sirs:

Re: Paragraph 125(7)(d) of the Income Tax Act (the "Act")

10 September 1993 External T.I. 9312775 - PRESCRIBED SHARE

Unedited CRA Tags
REG 6205(2)(a) 73(1)(c) 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.

 		931277
XXXXXXXXXX  	C.R. Bowen
(613) 957-8585

Attention: XXXXXXXXXX

September 10, 1993

Dear Sirs:

Re: Prescribed shares

9 September 1993 External T.I. 9313605 - PROPERTY - PARTITION

Unedited CRA Tags
248(20) 248(21)

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

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

									5-931360
XXXXXXXXXX						B. Mandeville
(613) 957-8953

Attention: XXXXXXXXXX

September 9, 1993

Dear Sirs:

Re: Paragraph 248(21) of the Income Tax Act (the "Act")

9 September 1993 External T.I. 9322995 - LOSS ON FOREIGN EXCHANGE IN NON-ARM'S LENGTH SALE

Unedited CRA Tags
39(2) 40(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.

			932299
XXXXXXXXXX	C. Tremblay
(613) 957-2744

Attention: XXXXXXXXXX

September 9, 1993

Dear Sirs:

Re: Subsection 39(2) of the Income Tax Act (the "Act")

9 September 1993 External T.I. 9315025 - DEEMED DIVIDEND - STOCK DIVESTITURE (5782)

Unedited CRA Tags
90 12(1)(k) ART 13 ART 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.

		5-931502
XXXXXXXXXX	G. Middleton
(613) 957-2122

Attention: XXXXXXXXXX

September 9, 1993

Dear Sir:

This is in reply to your letter of May 4, 1993 in which you requested our views on the tax consequences to Canadian resident shareholders in the following circumstances.

8 September 1993 External T.I. 9309965 F - PRÉSOMPTION DE GAIN EN CAPITAL

Unedited CRA Tags
55(2) 55(3)a) 55(5)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.

			5-930996
XXXXXXXXXX	M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 8 septembre 1993

Monsieur,

8 September 1993 External T.I. 9313055 - REGISTERED CHARITY TRUST 21 YEAR RULE

Unedited CRA Tags
104(4) 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.

XXXXXXXXXX					931305

C. R. Bowen
Attention: XXXXXXXXXX (613) 957-8585

September 8, 1993

Dear Sirs:

Re: 21 Year Deemed Realization Rule for Trusts

8 September 1993 External T.I. 9315395 F - CONVENTION FRANCE-CANADA "PERSONNES ASSOCIÉES"

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

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

			5-931539
XXXXXXXXXX	M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 8 septembre 1993,

Monsieur,

7 September 1993 External T.I. 9322585 - PRESCRIBED SHARES FOR 110.6(8)

Unedited CRA Tags
110.6(8) 6205(4)(e) 6205(2) 6205(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.

		932258

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

Attention: XXXXXXXXXX

September 7, 1993

Dear Sirs:

7 September 1993 External T.I. 9318855 - RETIRING ALLOWANCE IN INSTALMENTS

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.

		931885

XXXXXXXXXX P. Spice
(613) 957-8953

Attention: XXXXXXXXXX

September 7, 1993

Dear Sirs:

Re: Payment of Retiring Allowance in Instalments

2 September 1993 External T.I. 9319115 - PREPAID FUNERAL SERVICES COMPENSATION FUND

Unedited CRA Tags
149(1)(w)

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

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

		931911
XXXXXXXXXX	Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

September 2, 1993

Dear Sirs:

Re: Prepaid Funeral Services Compensation Fund (the "Trust")

2 September 1993 External T.I. 9321345 - SALES TAX ON INSURANCE PREMIUMS

Unedited CRA Tags
6(1)(a) 6(4) 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.

		932134
XXXXXXXXXX	J.A. Szeszycki
(613) 957-2135

September 2, 1993

Dear XXXXXXXXXX

Re: Ontario Retail Sales Tax on Insurance Premiums

1 September 1993 External T.I. 9318295 - EMPLOYEE TRAINING TRUST FUND

Unedited CRA Tags
149(1)(l) 8(1)(i) 67

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

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

		931829
XXXXXXXXXX	Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

September 1, 1993

Dear Sirs:

Re: Employee Training Trust Fund

1 September 1993 External T.I. 9324225 - 4093-100-U5-11 WHETHER EDC IS AN INSTRUMENTALITY

Unedited CRA Tags
ART 11(3)(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.

932422
XXXXXXXXXX Olli Laurikainen
(613) 957-2116

Attention: XXXXXXXXXX

September 1, 1993

Dear Sirs:

Re: Article XI Canada-U.S. Income Tax Convention (1980)

31 August 1993 External T.I. 9318225 - LAWYER'S DISBURSEMENTS

Unedited CRA Tags
18(1)(e) 34 67

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

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

		931822
XXXXXXXXXX	Glen Thornley
(613) 957-2101

Attention: XXXXXXXXXX

August 31, 1993

Dear Sirs:

Re: Lawyers's Disbursements

This is in reply to your letter of June 17, 1993 requesting our opinion with respect to the claiming of billed and unbilled disbursements.

31 August 1993 External T.I. 9311685 - HEALTH AND WELFARE TRUSTS - SMALL BUSINESSES

Unedited CRA Tags
6(1)(a) 6(1)(f) 15(1) 18(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.

		931168
XXXXXXXXXX	M. Eisner
(613) 957-2138

Attention: XXXXXXXXXX

August 31, 1993

Dear Sirs:

Re: Health and Welfare Trusts - Small Businesses

30 August 1993 External T.I. 9321505 - REPLACEMENT PROPERTY

Unedited CRA Tags
44(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.

		932150
XXXXXXXXXX	A.M. Brake
(613) 957-2133

Attention: XXXXXXXXXX

August 30, 1993

Dear Sirs:

Re: Paragraph 44(1)(a) and Subsection 44(5)

26 August 1993 External T.I. 9315985 - QUALIFIED FARM PROPERTY

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.

				931598
XXXXXXXXXX		A. M. Brake
(613) 957-2133

Attention: XXXXXXXXXX

August 26, 1993

Dear Sirs:

Re: Definition of Qualified Farm Property

25 August 1993 External T.I. 9307045 - EXTENSION OF THE REPAYMENT OF S/H LOAN

Unedited CRA Tags
15(2)(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.

		930704
XXXXXXXXXX	A. Humenuk	
(613) 957-2134

August 25, 1993

Dear Sir:

Re: Shareholder Loans

25 June 1993 External T.I. 9307055 - APPROVED INSTITUTE

Unedited CRA Tags
37(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.

930705
XXXXXXXXXX C. R. Brown
(613) 957-8954

Attention: XXXXXXXXXX

June 25, 1993

Dear Sirs:

Conference

17 May 1993 TEI Roundtable Q. 4, 9312310 - TEI-1993-ISSUE COSTS/COSTS OF BORROWING MONEY

Unedited CRA Tags
20(1)(e)(i) 20(1))e)(ii) 20(1)(e)(ii.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.

Tax Executives Institute

5-931231

Question 4

Technical Interpretation - Internal

16 September 1993 Internal T.I. 931986A - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 110.6(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.

		931986
XXXXXXXXXX	W.P. Guglich
(613) 957-2102

Attention: XXXXXXXXXX

September 16, 1993

Dear Sirs:

Re: Capital Gains Exemption - Farm Property

15 September 1993 Internal T.I. 9322507 - INDIANS - EMPLOYMENT INCOME OFF A RESERVE

Unedited CRA Tags
81(1)(a)

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

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

September 15, 1993

LONDON DISTRICT OFFICE Business and General
W. Humber, Chief of Audit Division

Attention: P. Bonk-Dann Glen Thornley
Client Assistance (613) 957-2101

14 September 1993 Internal T.I. 9325156 - EMPLOYER CONTRIBUTIONS TO AN RPP

Unedited CRA Tags
147.2(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.

14 September 1993 Internal T.I. 923416A - PRODUCTION SHARING AGREEMENT (FTC?) (HAA 6359-1)

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.

			932242
XXXXXXXXXX	Jim Wilson
(613) 957-2123

Attention: XXXXXXXXXX

September 14, 1993

Dear Sirs:

Re: Paragraph 126(7)(a) of the Income Tax Act (the "Act")

14 September 1993 Internal T.I. 9316727 - COST OF SHARES IN INVENTORY SUBJECT TO SECTION 7 BENEFIT

Unedited CRA Tags
7 110(1)(d) 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.

			September 14, 1993
	Vancouver District Office	Head Office
	Appeals Division	Financial Industries
	Section 430-24	  Division
D. Duff
	Attention:  E. Eng	(613) 957-8953
			7-931672

Subsection 7(1) benefit and adjustment to cost of shares

13 September 1993 Internal T.I. 9311806 F - RETRAIT PREVENTIF POUR FEMME ENCEINTE

Unedited CRA Tags
56(1)(v) 110(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.

Le 13 septembre 1993

13 September 1993 Internal T.I. 9314747 - COMMITTEESHIP FEES

Unedited CRA Tags
18(1)(a) 20(1)(bb)

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

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

							September 13, 1993
	SURREY TAXATION CENTRE			HEAD OFFICE 
							Financial Industries
							  Division
	Attention:  Pam Lyons			G. Martineau
	  Taxpayer Services  			(613) 957-8962
							7-931474

Committeeship Fees
XXXXXXXXXX

13 September 1993 Internal T.I. 9317206 - BUSINESS EXPENSE-DEDUCTION

Unedited CRA Tags
18(1)(a) 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.

13 September 1993 Internal T.I. 9323377 - MERGING OF PENSION PLANS-FOREIGN PROPERTY RULES

Unedited CRA Tags
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.

September 13, 1993

7 September 1993 Internal T.I. 9318906 - ANNUITY ACQUIRED WITH RPP FUNDS

Unedited CRA Tags
254 147.3

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.

3 September 1993 Internal T.I. 9232527 - ALLOCATING INCOME TO A RETIRED PARTNER RESIDUAL INTEREST

Unedited CRA Tags
96(1.1) 96(1) 100(2) 40(3) 98.1

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.

			September 3, 1993
	Hamilton D.O.	Merchandising, Manufacturing
	Business Audit	  and Partnerships Section
	1214-143-31	Franklyn S. Gillman
			957-9768

Attention: Steve Grzenda

3 September 1993 Internal T.I. 9322766 - MOVING EXPENSES

Unedited CRA Tags
62(3)(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.

		September 3, 1993
	Technical Publications Division	Rulings Directorate
J. F. Oulton	A.W. Larochelle
	A/Director	(613) 952-1361

Attention: Milled Azzi

2 September 1993 Internal T.I. 9311707 - WORKERS COMPSENSATION

Unedited CRA Tags
56(1)(a) 56(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.

September 2, 1993

Kitchener District Office Business and General
Sheri Allwood Division
M. Eisner
(613) 957-2138
931170
Lump Sum Payment and Workers' Compensation

31 August 1993 Internal T.I. 9303786 - LOW-COST HOUSING ACCOMMODATION FOR SENIORS

Unedited CRA Tags
149(1)(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.

		August 31, 1993
	Charities Division	HEAD OFFICE
R. A. Davis, Director	Rulings Directorate
J. D. Brooks
  				957-2103
	Attention:  Marilyn Babcock
		930378

XXXXXXXXXX

27 August 1993 Internal T.I. 9323666 - TAX TREATY NEGOTIATION SEMINAR (HAA 4093-U5-100-4)

Unedited CRA Tags
ART 4 250(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.

		August 27, 1993
	MEMO FOR FILE	Rulings Directorate
		Jim Wilson
		957-2123
		932366

Tax Treaty Negotiation Seminar (August 30 to September 3)
Summary of Canadian Residence Concepts (Appendix A)
Summary of the XXXXXXXXXX Case (Appendix B)

25 August 1993 Internal T.I. 9323466 F - R&D - DEPENSES ADMISSIBLES ET CII

Unedited CRA Tags
18(9) 37(1) 67 REG 2902

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

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

25 August 1993 Internal T.I. 9301516 - CONFIDENTIALITY OF VENDOR INFO FOR PURCHASER

Unedited CRA Tags
84.1

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 25, 1993
	Audit Technical Support		Personal and General
	Division					  Section
E. H. Gauthier,
	Director					A. Humenuk
(613) 957-2134

Attention: Phil Jolie

25 August 1993 Internal T.I. 9311117 - PAYMENTS TO SELF-EMPLOYED CAREGIVERS IN BC

Unedited CRA Tags
81(1)(h)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current 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 25, 1993

SURREY TAXATION CENTRE Personal and General
Taxpayer Services Section Section
A. Humenuk
(613) 957-2134

Attention: Pat Betts

		931111

Payments to Caregivers in British Columbia

25 August 1993 Internal T.I. 9311696 - FLOW THROUGH SHARES

Unedited CRA Tags
REG 6202.1

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 25, 1993
	Specialized Audit Programs Section	Resource Industries
       Mara D. Praulins		  Section
	A\Chief	B. Rankin
(613) 957-8974

Attention: Jack Hoye

		7-931169

XXXXXXXXXX - Flow-through Shares

25 August 1993 Internal T.I. 9318957 - 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.

13 August 1993 Internal T.I. 9322377 - MUTUAL FUND SALES COMMISSIONS GRANDFATHERING TRANSITIONAL

Unedited CRA Tags
9(1) 18(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.

17 May 1993 Internal T.I. 9312190 - LIFE INSURANCE POLICY

Unedited CRA Tags
20(1)(e.2) 148(9)(a)

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

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

THE TAX EXECUTIVE INSTITUTE
1993

Question # 21

Ministerial Letter

17 September 1993 Ministerial Letter 9324068 - INDIANS - EMPLOYMENT AGENCY - HEAD OFFICE ON RESERVE

Unedited CRA Tags
81(1)(a)

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

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

ADM'S OFFICE (3) ADM930965

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

September 17, 1993

XXXXXXXXXX

Dear XXXXXXXXXX

3 September 1993 Ministerial Letter 9320128 - COMPUTER FOR AUTISTIC CHILD AS MEDICAL EXP

Unedited CRA Tags
118.2(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.

MINISTER/DM'S OFFICE 93-33365T
ADM'S OFFICE

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

September 3, 1993

XXXXXXXXXX

Dear XXXXXXXXXX