Income Tax Severed Letters - 1994-04-22

Miscellaneous

21 March 1994 940651A F - DIVERS

Principal Issues:

Administrative Letter

6 April 1994 Administrative Letter 9401872 - MINIVAN FITTED WITH MOBILE "OFFICE" - CAPITAL COST AND CCA

Unedited CRA Tags
8(1)(f) 8(1)(h) 8(1)(h.1) 248(1)

Principal Issues:

31 March 1994 Administrative Letter 9337012 - MUTUAL FUND TRUST INVESTING IN FUTURES - INCOME ACCOUNT

Unedited CRA Tags
132(6)(b) 39
Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6)
investing undertaking can be on income account
Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6)
commodity futures are investing but may be on income account
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Futures/Forwards/Hedges

Principal Issues:

14 February 1994 Administrative Letter 9337292 F - CORPORATION PRIVEE DONT LE CONTROLE EST CANADIEN

Unedited CRA Tags
125(7)(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.

DM'S OFFICE (2) DM: 931614
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

Monsieur Harry Swain
Sous-ministre
Ministère d'Industrie Canada
235, rue Queen
11e étage est
Ottawa (Ontario)
K1A 0H5

Technical Interpretation - External

13 April 1994 External T.I. 9405015 - NON-ARM'S LENGTH SALE OF SHARES

Unedited CRA Tags
84.1
Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2)

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

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

			5-940501

XXXXXXXXXX Tim Bryant

Attention: XXXXXXXXXX

April 13, 1994

Dear Sir:

Re: Request for Technical Interpretation of Paragraphs 84.1(2)(b) and (e)

13 April 1994 External T.I. 9401125 F - ACTION ADMISSIBLE DE PETITE ENTREPRISE

Unedited CRA Tags
ART 248(1) ART 110.6(1) ART 129(6)(b)

Principales Questions:

Les actions d'une société, détenant comme seul actif un immeuble, peuvent-elles constituer des actions d'une société exploitant une petite entreprise aux fins de 248(1) de la Loi? Cette société loue l'immeuble à une société rendant des services de gestion à une société en nom collectif de professionnels.

Position Adoptée:

12 April 1994 External T.I. 9402315 - INTELLECTUAL PROPERTY

Unedited CRA Tags
69(1)(b)
Summary Under
Tax Topics - Income Tax Act - Section 69 - Subsection 69(1) - Paragraph 69(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.

			940231

XXXXXXXXXX A. Seidel

Attention: XXXXXXXXXX

April 12, 1994

Dear Sirs:

12 April 1994 External T.I. 9402365 - ACTIVE ASSETS- CASH

Unedited CRA Tags
110.6(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share

Principal Issues:

12 April 1994 External T.I. 9403005 - RPP EMPLOYER CONTRIBUTIONS

Unedited CRA Tags
6(1)(a) 147.2(1)
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

Principal Issues:

12 April 1994 External T.I. 9402235 - ACTIVE ASSETS

Unedited CRA Tags
110.6(1)

Principal Issues:

11 April 1994 External T.I. 9407995 - RRSP CONTRIBUTION LIMITED BY EMPLOYER PENSION CONTRIB

Unedited CRA Tags
146(5)

Principal Issues:

11 April 1994 External T.I. 9333475 - OVERSEAS EMPLOYMENT TAX CREDIT - FLIGHT CREWS

Unedited CRA Tags
122.3(1)

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

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

			7-933347
XXXXXXXXXX	P. Diguer

Attention: XXXXXXXXXX

April 11, 1994

Dear Sirs:

Re: Overseas Employment Tax Credit - Flight crews

8 April 1994 External T.I. 9401335 - INTEREST

Unedited CRA Tags
12(1)(c) 12(4) 12(9) 20(14) REG 7000

Principales Questions:

Traitement fiscal pour un investisseur lors de la disposition d'obligations, de coupons détachés et obligations résiduelles.

Position Adoptée:

8 April 1994 External T.I. 9408415 - WIND-UP WITHOUT DISSOLUTION

Unedited CRA Tags
88(1) 88(2)
Summary Under
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1)

Principal Issues: -Would the corporation be considered wound-up for purposes of the Act in a situation where the corporation is not dissolved?

7 April 1994 External T.I. 9407785 - EMPLOYEE SHARE PURCHASE PLAN

Unedited CRA Tags
7(2) 7(6)

Principal Issues:

7 April 1994 External T.I. 9406205 - RETIRING ALLOWANCE ACCRUED BUT NOT PAID,TRANSFER TO RRSP

Unedited CRA Tags
60(j.1)

Principal Issues:

7 April 1994 External T.I. 9402775 F - IMPOT SUR PLAC. ENREG.

Unedited CRA Tags
204.4(2)c) 204.4(2)a) 132(6) REG 4801

Principales Questions:

L'impôt prévu à l'article 204.6 de la Loi s'applique-t-il aux placements enregistrés mentionnés aux alinéas 204.4(2)c) de la Loi?

Position Adoptée:

7 April 1994 External T.I. 9407155 - TRANSFER FROM U.S. 401(K) TO RRSP

Unedited CRA Tags
60(j) 56(1)(a)(i)

Principal Issues:

7 April 1994 External T.I. 9400125 - ABIL ON SHAREHOLDER'S LOAN

Unedited CRA Tags
39(1)(c) 50(1) 40(2)(g)

Principal Issues:

7 April 1994 External T.I. 9407545 - HOME BUYERS PLAN

Unedited CRA Tags
146.01 146(8)

Principal Issues:

6 April 1994 External T.I. 9331715 - SAFE INCOME AND SRED EXPENDITURES

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

Principal Issues:

6 April 1994 External T.I. 9402665 - CHOICE OF YEAR END AFTER AMALGAMATION

Unedited CRA Tags
87(2)(a)

Principal Issues:

5 April 1994 External T.I. 9334885 - DEBTOR'S GAIN ON SETTLEMENT OF DEBT

Unedited CRA Tags
80(1) 111(5)

Principal Issues:

5 April 1994 External T.I. 9336485 - CAP. GAINS EX. FARM PROP.

Unedited CRA Tags
110.6(1) 110.6(2)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property

Principal Issues:

31 March 1994 External T.I. 9331515 - REPLACEMENT PROPERTY

Unedited CRA Tags
44
Summary Under
Tax Topics - Income Tax Act - Section 44 - Subsection 44(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.

			933151

XXXXXXXXXX A. M. Brake

Attention: XXXXXXXXXX

March 31, 1994

Dear Sirs:

Re: Section 44 - Replacement Property Rules

31 March 1994 External T.I. 9406625 F - DÉPENSE RELATIVE A UNE VOITURE

Unedited CRA Tags
ART 8(1)j) ART 6(1)b)(vii.1) 8(1)h)

Principales Questions:

Le contribuable, ayant toujours été tenu d'acquitter ses frais d'automobile dans l'exercice de ses fonctions d'emploi, peut-il réclamer l'allocation du coût en capital en vertu de 8(1)j) au cours d'une année donnée s'il a reçu une allocation non imposable visée à 6(1)b)(vii.1) pendant une partie de l'année seulement?

Position Adoptée:

31 March 1994 External T.I. 9400465 F - OPTION D'ACHAT D'ACTION

Unedited CRA Tags
ART 6(1)a) 251(1)b)

Principales Questions:

1.L'avantage qui résulte de l'octroi d'une option d'achat d'actions par l'actionnaire majoritaire d'une société à un autre actionnaire-employé de cette société, découle-t-il du statut d'employé ou de celui d'actionnaire?

2.L'avantage découlant d'une option d'achat d'actions se calcule-t-il au moment de l'octroi ou de l'exercice, lorsqu'aucune condition n'est greffée à l'option?

Position Adoptée:

31 March 1994 External T.I. 9333995 - RRIF-PERIODIC PENSION PAYMENT-US CONVENTION(U5-100-18)

Unedited CRA Tags
ART 18 146.3(1)(b.1)

Principal Issues:

30 March 1994 External T.I. 9337225 - SHARES HELD AS INVENTORY

Unedited CRA Tags
84(3) 9(1) 112(1)
Summary Under
Tax Topics - Income Tax Act - Section 84 - Subsection 84(3)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Computation of Profit

Principal Issues:

29 March 1994 External T.I. 9406635 - HAA7278-1 RETIRING ALLOWANCE RELATED EMPLOYERS

Unedited CRA Tags
60(j.1)

Principal Issues:

29 March 1994 External T.I. 9337715 F - LOCATION DE BATIMENTS MODULAIRES

Unedited CRA Tags
125(7)(e)

Principales Questions:

1.Est-ce que la location de bâtiments modulaires constitue une «entreprise exploitée activement» par une corporation aux fins du paragraphe 125(1) de la Loi ?

2.Les biens loués sont-ils utilisés principalement dans une entreprise exploitée activement par la corporation aux fins de la définition de CEPE ?

Position Adoptée:

29 March 1994 External T.I. 9406955 - HAA 7234-1 RRSP TRANSACTIONS TIME OF RECORDING

Unedited CRA Tags
206

Principal Issues:

28 March 1994 External T.I. 9333215 - COST OF DEPRECIABLE PROPERTY

Unedited CRA Tags
85(1)(e) 248(1)

Principal Issues:

25 March 1994 External T.I. 9335505 - INTEREST REDUCE 15(1) BENEFIT

Unedited CRA Tags
15(1) 246(1)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
Summary Under
Tax Topics - Income Tax Act - Section 246 - Subsection 246(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		933550

Attention: XXXXXXXXXX

March 25, 1994

Dear Sirs:

Re: Subsection 15(1) of the Income Tax Act (Canada) (the "Act")

25 March 1994 External T.I. 9324915 - NON-RESIDENT WITHHOLDING TAX

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

			5-932491

XXXXXXXXXX P. Diguer

Attention: XXXXXXXXXX

March 25, 1994

Dear Sir/Madam:

Re: Non-resident withholding tax

25 March 1994 External T.I. 9333075 - RETIRING ALLOWANCE

Unedited CRA Tags
212(1)(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.

			5-933307

XXXXXXXXXX M. Séguin

Attention: XXXXXXXXXX

March 25, 1994

Dear Sirs,

Re: 212(1)(j.1) of the Income Tax Act (the "Act")

24 March 1994 External T.I. 9335755 - RRIF PAID TO UK RESIDENT- PENSION & ANNUITY (U4-100-17)

Unedited CRA Tags
ART 18 212(1)(q) 146.3(1)(b.1)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 18

Principal Issues:

24 March 1994 External T.I. 9325705 - PENS.& SOC. SEC. INC. FROM U.S. SOURCE EARN BY CANADIAN

Unedited CRA Tags
56(1)(a) A 126(1) 110(1)(f) XVIII(1) XVIII(5)

Principales Questions:

imposition de revenu de pension et social security de source américaine.

Position Adoptée:

24 March 1994 External T.I. 9402855 - DISTRIBUTIONS FROM FOREIGN TRUSTS

Unedited CRA Tags
104(13)(c) 94(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13)
income distributions received by a Canadian resident from a non-resident trust are income under s. 104(13)(c)
Summary Under
Tax Topics - Income Tax Act - Section 90 - Subsection 90(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 940285

Attention: XXXXXXXXXX

March 24, 1994

Dear Sirs:

Re: Distributions from Foreign Trusts

24 March 1994 External T.I. 9331415 - RRIF PAID TO UK PERSON-PENSIONS & ANNUITIES(U4-100-17)

Unedited CRA Tags
ART 18 212(1)(Q) 146.3(1)(b.1)

Principal Issues:

23 March 1994 External T.I. 9405555 F - SUBDIVISION DES ACTIONS D'UNE CATÉGORIE D'ACTION

Unedited CRA Tags
39

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

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

			5-940555

XXXXXXXXXX P. Diguer

A l'attention de XXXXXXXXXX

Le 23 mars 1994

Monsieur,

Objet: Subdivision des actions d'une catégorie d'action

22 March 1994 External T.I. 9406315 - FRACTIONAL SHARE

Unedited CRA Tags
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.

			940631

XXXXXXXXXX A. Seidel

Attention: XXXXXXXXXX

March 22, 1994

Dear Sirs:

22 March 1994 External T.I. 9400715 F - POMPIER VOLONTAIRE

Unedited CRA Tags
ART 6(1)b)(viii)

Principales Questions:

Des pompiers travaillant à temps partiel auprès d'une municipalité se qualifient-ils pour l'allocation visée au sous-alinéa 6(1)b)(viii) offerte au pompier dit volontaire?

Position Adoptée:

14 March 1994 External T.I. 9326695 - LOCATION INCOME EARNED BY A NON-RESIDENT

Unedited CRA Tags
212(1)(d) 216(1) 216(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.

			5-932669

XXXXXXXXXX (613) 957-8953

March 14, 1994

Dear XXXXXXXXXX:

This is in response to your letter of September 13, 1993, requesting information concerning the taxation of Canadian rental income of non-residents of Canada.

22 February 1994 External T.I. 9329545 - WITHHOLDING TAX - TRUST

Unedited CRA Tags
212(1)(c) 212(11)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(11)

Principales Questions:

Application of paragraph 212(1)(c) in conjunction with subsection 212(11) for a cappital gain realised by a trust. The trust is not a mutual fund trust.

Position Adoptée:

18 February 1994 External T.I. 9324055 - NRO - "MAKING OF A LOAN" (HAA 6666-1)

Unedited CRA Tags
133(8)(d)
Summary Under
Tax Topics - Income Tax Act - Section 133 - Subsection 133(8) - Non-Resident-Owned Investment Corporation

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

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

			932405

XXXXXXXXXX K. H. Major

Attention: XXXXXXXXXX

February 18, 1994

Dear Sirs:

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

Conference

16 February 1994 Institute of Chartered Accountants of Nova Scotia Roundtable Q. 7, 9401450 - ANNUITIES PURCHASED FROM CHARITABLE ORGANIZATIONS

Unedited CRA Tags
118.1
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts

Please note that the following document, although believed to be correct at the time of issue, may not represent the current 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 INSTITUTE OF CHARTERED ACCOUNTANTS OF NOVA SCOTIA ROUND TABLE

FEBRUARY 1994

Question # 7

ANNUITIES PURCHASED FROM CHARITABLE ORGANIZATIONS

28 February 1994 Institute of Chartered Accountants of Nova Scotia Roundtable Q. 23, 9401480 - TAXATION OF AMOUNTS RECEIVABLE

Unedited CRA Tags
12(1)(b) 12(2)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Accounting Principles

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

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

DRAFT

ICANS Conference

February 28, 1994

Question No. 23

AMOUNTS RECEIVABLE

Technical Interpretation - Internal

11 April 1994 Internal T.I. 9401547 - TESTAMENTARY TRUST AND ARM'S LENGTH RELATIONSHIP

Unedited CRA Tags
55(3)(a) 251(2)(b)(i) 55(5)(e)

Principal Issues:

6 April 1994 Internal T.I. 9405237 - DISABILITY CREDIT - AMPUTATED LIMB, PROSTHETIC DEVICE

Unedited CRA Tags
118.3 118.4(1) REG 900(12)

Principal Issues:

6 April 1994 Internal T.I. 9406086 - PENSION PLAN SURPLUS AND FORFEITURES

Unedited CRA Tags
REG 8506(2)(f) REG 8506(2)(c) 147.3(8) REG 8301(4) REG 8502(b)

Principal Issues:

30 March 1994 Internal T.I. 9336137 - ALLOCATION OF S/H LOAN TO FARM AND P/R

Unedited CRA Tags
15(2)(a)(ii) 80.4(7)(a)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.4)

Principal Issues:

27 March 1994 Internal T.I. 9333227 - SHAREHOLDER BENEFIT

Unedited CRA Tags
85(2.1) 15(1)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
Summary Under
Tax Topics - Income Tax Act - Section 85 - Subsection 85(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.

			March 27, 1994
	Halifax District Office	Head Office
	Technical Advisor	Rulings Directorate
A. Seidel
	Attention: M. Chiasson	(613) 957-8953
			933322

Proposed Amendment to Subsection 85(2.1) of the Income Tax Act (the "Act")

24 March 1994 Internal T.I. 9402626 - CUSTODIANS AND INFORMATION RETURNS

Unedited CRA Tags
150(1)(c) 150(3) 204(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.

			March 24, 1994
	T2 and T3 Programs Division	Trusts Section
W. A. Mizuik	(613) 957-8953
	Chief, T3 Programs Section
	Attention:  J. Hartwick
			940262

Subsection 204(1) of the Income Tax Regulations

22 March 1994 Internal T.I. 9402046 - CENTRE OF VITAL INTERESTS - XXXXXXXXXX EMPLOYEE (4093- U5-100-4)

Unedited CRA Tags
ART 4
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 4

Principal Issues:

17 February 1994 Internal T.I. 9402616 - EMPLOYEE CONTRIBUTIONS TO FUND PENSION UNFUNDED LIABILITY

Unedited CRA Tags
147.2(4) REG 8502(b) REG 8503(4)(a) REG 8503(5)

Principal Issues:

11 February 1994 Internal T.I. 9401490 - TAX CREDIT FOR NURSING HOME FEES PRECLUDES DISABILITY TC

Unedited CRA Tags
118.3

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.

DRAFT

Revenue Canada Round Table
Institute of Chartered Accountants of Nova Scotia

February, 1994
Question No. 4

DISABILITY TAX CREDIT

2 February 1994 Internal T.I. 9400307 - HYDRO ELECTRIC EQUIPMENT FOR A MINE

Unedited CRA Tags
REG 1102(9) CLASS 41 CLASS 34
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 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.

			February 2, 1994

XXXXXXXXXX District Office Head Office
Client Assistance Division Rulings Directorate
Technical Business Enquiries 957-8953
XXXXXXXXXX
940030

XXXXXXXXXX

20 January 1994 Internal T.I. 9400506 - CONSEQUENTIAL REASSESSMENTS

Unedited CRA Tags
152(4.3) 152(4.4) 3(b) 111(8)(a)(i)
Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.3)

Principal Issues:

Ministerial Letter

5 April 1994 Ministerial Letter 9401608 - PENSION FUND REALTY CORPORATIONS

Unedited CRA Tags
149(1)(o.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.

DM'S OFFICE (2) 94-00085M
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

April 5, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

5 April 1994 Ministerial Letter 9406688 - EXEPENSES FOR USE OF LODGES

Unedited CRA Tags
18(1)(l)(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.

DM'S OFFICE (2) ADM #940372
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE
April 5, 1994

MEMORANDUM FOR THE HONOURABLE DAVID ANDERSON

SUBJECT: Expenses incurred for use of a lodge

25 March 1994 Ministerial Letter 9406878 - TUITION TAX CREDIT -12 YR OLD AT TENNIS SCHOOL

Unedited CRA Tags
118.5(1)

Principal Issues:

4 February 1994 Ministerial Letter 9402698 - INCOME FROM THE OFFICE OF THE GOVERNOR GENERAL

Unedited CRA Tags
81(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.

ISSUE SHEET

EXPOSÉ DE LA QUESTION

INCOME FROM THE OFFICE OF GOVERNOR GENERAL
REVENU TIRÉ DE LA CHARGE DE GOUVERNEUR GÉNÉRAL DU CANADA

Issue:

XXXXXXXXXX