Income Tax Severed Letters - 1994-05-20

Administrative Letter

4 May 1994 Administrative Letter 9401652 - INSTALMENTS

Unedited CRA Tags
156.1

Principal Issues:

Technical Interpretation - External

17 May 1994 External T.I. 9403685 - SHAREHOLDER LOANS

Unedited CRA Tags
15(2)

Principal Issues:

13 May 1994 External T.I. 9404425 - DEDUCTIBILITY OF LEGAL FEES

Unedited CRA Tags
8(1)(b) 60(o.1)

Principal Issues:

12 May 1994 External T.I. 9406925 - INCOME FROM ALL SOURCES

Unedited CRA Tags
3 4 110.6(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.

940692
XXXXXXXXXX A.M. Brake
(613) 957-8953

Attention: XXXXXXXXXX

May 12, 1994

Dear Sirs:

11 May 1994 External T.I. 9130715 - TRANSFER OF PROPERTY RE 74.4(2) AMALGAMATION

Unedited CRA Tags
74.4(2) 84(9) 87(2)(j.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.

913071
XXXXXXXXXX M.P. Sarazin

Attention: XXXXXXXXXX

May 11, 1994

Dear Sirs:

Re: Subsection 74.4(2) of the Income Tax Act - Transfer of Property

11 May 1994 External T.I. 9405825 - CAPITAL GAINS EXEMPTION

Unedited CRA Tags
110.6(1) 110.6(3)

Principal Issues:

11 May 1994 External T.I. 9337515 F - Rémunération déposée dans un fonds en fiducie

Unedited CRA Tags
5(1) 6(1)a) 6(11) 6(1)h)

Position Adoptée:

10 May 1994 External T.I. 9020895 - TRANSFER TO SPOUSE

Unedited CRA Tags
70(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.

XXXXXXXXXX 5-902090

Attention: XXXXXXXXXX

May 10, 1994

Dear Sirs:

Re: Compensatory Allowance, Family Patrimony and Spousal
Roll-over

10 May 1994 External T.I. 9410755 - FORM T2200 - TELEWORK PROGRAM

Unedited CRA Tags
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.

Immigration and Refugee Board of Canada
Personnel Division
240 Bank Street, 3rd Floor				941075
Ottawa, Ontario						D. Zion
K1A 0K1

Attention: Nicole B. Lelièvre-Lafontaine

May 10, 1994

Dear Ms Lelièvre-Lafontaine:

Re: Form T2200 - Telework Program

9 May 1994 External T.I. 9402275 - PAYMENT OF SPOUSAL SUPPORT - ALIMONY/MAINTENANCE

Unedited CRA Tags
56(1)(B) 60(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.

940227
XXXXXXXXXX D. Zion

Attention: XXXXXXXXXX

May 9, 1994

Dear Sir:

Re: Payment of Spousal Support

9 May 1994 External T.I. 9404585 F - INSAISISSABILITÉ OU NON DE RENTES VIAGERES

Unedited CRA Tags
224(1)

Principales Questions:

Est-ce que les rentes résultant d'un arrangement avec une oeuvre de charité sont insaisissables?

Position Adoptée:

9 May 1994 External T.I. 9407105 - LIABILITY FOR PART V TAX

Unedited CRA Tags
69(1)(c) 84(3) 118.1(6) 149.1(1)(e)

Principal Issues:

5 May 1994 External T.I. 9330275 - USE OF A BUILDING IN AN ACTIVE BUSINESS

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.

									933027
XXXXXXXXXX							B. Kerr

Attention: XXXXXXXXXX

May 5, 1994

Dear Sirs:

Re: Subsection 110.6(1) of the Income Tax Act (the "Act")

4 May 1994 External T.I. 9409305 F - CRÉDITS DE CONGÉ DE MALADIE INUTILISÉS

Unedited CRA Tags
56(1)a)(iii) 248(1)

Position Adoptée:

4 May 1994 External T.I. 9403675 - REHABILITATION COSTS

Unedited CRA Tags
9 18(1)(e)

Principal Issues:

4 May 1994 External T.I. 9400825 - ATTRIBUTION RULES

Unedited CRA Tags
74.1(1) 74.2(1)

Principal Issues:

4 May 1994 External T.I. 9403875 - CAPITAL GAINS EXEMPTION

Unedited CRA Tags
110.6(1)

Principal Issues:

3 May 1994 External T.I. 9409755 - TAX ADJUSTMENT FOR FORFEITURE UNDER STOCK OPTION

Unedited CRA Tags
7(2) 53(1)(j) 54(c)(ii)(A)

Principal Issues:

3 May 1994 External T.I. 9407685 - INVESTMENT TAX CREDIT

Unedited CRA Tags
127(9) REG 4601

Please note that the following document, although believed
to be correct at the time of issue, may not represent the
current 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 940768

Attention: XXXXXXXXXX

May 3, 1994

Dear Sirs:

Re: Subsection 127(9) of the Income Tax Act (the "Act") -
School Buses

3 May 1994 External T.I. 9409765 - WRONGFUL DISMISSAL SETTLEMENT AS RETIRING ALLOWANCE

Unedited CRA Tags
56(1)(a)(i) 5(1) 248(1)

Principal Issues:

2 May 1994 External T.I. 9407775 - PARTNERSHIP - LIMITED PARTNERSHIP LOSSES

Unedited CRA Tags
111(1)(e) 96(1) 96(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.

XXXXXXXXXX 5-940777

Attention: XXXXXXXXXX

May 2, 1994

Dear Sirs:

Re: Limited Partnership Losses

2 May 1994 External T.I. 9408335 - INVESTMENT TAX CREDIT

Unedited CRA Tags
127(10.1)

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

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

XXXXXXXXXX 5-940833

Attention: XXXXXXXXXX

May 2, 1994

Dear Sirs:

Re: Subsection 127(10.1) of the Income Tax Act (the "Act")

2 May 1994 External T.I. 9335195 - 7166-1 LOAN TO NON-RESIDENT

Unedited CRA Tags
18(4) 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.

XXXXXXXXXX							933519

Attention: XXXXXXXXXX

May 2, 1994

Dear Sirs:

Re: Loan from Non-resident Lender

This is in reply to your letter dated November 25, 1993.

29 April 1994 External T.I. 9336285 - ARM'S LENGTH SALE OF SHARES

Unedited CRA Tags
245(2) 84.1(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.

5-933628
XXXXXXXXXX P. Diguer

Attention: XXXXXXXXXX

April 29, 1994

Dear Sirs:

Re: Subsection 245(2) of the Income
Tax Act (Canada) (the "Act")

29 April 1994 External T.I. 9410235 - MEAL EXPENSE REDUCTION

Unedited CRA Tags
67.1(1)

Principal Issues:

29 April 1994 External T.I. 9403905 - FORGIVEN DEBTS

Unedited CRA Tags
28 80

Principal Issues:

26 April 1994 External T.I. 9406935 - ASSOCIATED CORPORATIONS

Unedited CRA Tags
256(1)(b) 256(5.1)

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

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

940693
XXXXXXXXXX A. Seidel

Attention: XXXXXXXXXX

April 26, 1994

Dear Sirs:

25 April 1994 External T.I. 9405735 - 212(1)(B)(VII)

Unedited CRA Tags
212(1)(b)(vii)

Principal Issues:

22 April 1994 External T.I. 9333065 - NON-RESIDENT WITHHOLDING TAXES

Unedited CRA Tags
212(1)(d) REG 105

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

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

									933306
XXXXXXXXXX							Olli Laurikainen

Attention: XXXXXXXXXX

April 22, 1994

Dear Sirs:

Re: Non-resident Withholding Tax

This is in reply to your letter dated November 11, 1993.

20 April 1994 External T.I. 9335385 - WINDING-UP - PARTNERSHIP

Unedited CRA Tags
98(2) 96(2.1) 98.1(1) 53(2)(c) 85(5.1)

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

Prenez note que ce document, bien qu'exact au moment ‚mis,

peut ne pas repr‚senter la position actuelle du ministŠre.

XXXXXXXXXX 5-933538

Attention: XXXXXXXXXX

April 20, 1994

Dear Sirs:

Re: Winding-up of a Limited Partnership

15 April 1994 External T.I. 9402905 - WITHOLDING TAX EXEMPTION ON MEDIUM TERM DEBT

Unedited CRA Tags
212(1)(b)(vii) 214(7)

Principal Issues:

15 April 1994 External T.I. 9403015 - TAXABLE PREFERRED SHARES

Unedited CRA Tags
248(1)

Principal Issues:

12 April 1994 External T.I. 9403155 - PREFERRED BENEFICIARY ELECTION

Unedited CRA Tags
104(15)(c) 108(1)(a) 2800(3)(f)

Principal Issues:

30 March 1994 External T.I. 9404955 - CONVERSION OF USE

Unedited CRA Tags
45(1)(a) 10(1)

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

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

940495
XXXXXXXXXX F.B. Fontaine

Attention: XXXXXXXXXX

March 30, 1994

Dear Sirs:

Re: Deemed Disposition Rules - Conversion of Use

28 March 1994 External T.I. 9402065 - PREFERRED BENEFICIARY ELECTION

Unedited CRA Tags
108(1)(a) 104(15)(c) 2800(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.

XXXXXXXXXX 940206

Attention: XXXXXXXXXX

March 28, 1994

Dear Sirs/Mesdames:

Re: Preferred Beneficiary Election

Conference

Technical Interpretation - Internal

17 May 1994 Internal T.I. 9405877 - SHAREHOLDER LOANS

Unedited CRA Tags
15(2)

Principal Issues:

5 May 1994 Internal T.I. 9336177 F - DPE – EMPLOYÉS DE JOINT VENTURES

Unedited CRA Tags
125(7)e)

Principales Questions:
Pour déterminer si chaque propriétaire corporatif d'un "joint venture" est une entreprise de placement désignée, faut-il considérer le nombre d'employés travaillant à plein temps pour le "joint venture" ou la quote-part du nombre d'employés revenant à chacun?

Position Adoptée:
On doit considérer la quote-part du nombre d'employés à plein temps revenant à chaque propriétaire.

3 May 1994 Internal T.I. 9329137 F - DÉDUCTIBILITÉ DES INTERETS

Unedited CRA Tags
20(1)(c)(ii)

Principales Questions:

Déductibilité des intérêts sur un billet émis lors du rachat d'actions

Position Adoptée:

19 April 1994 Internal T.I. 9408487 - TRANSFER OF TRUST PROPERTY SUBJECT TO A LIFE INTEREST

Unedited CRA Tags
107(2) 54(c)(v) 108(1)(f.2)

Principal Issues:

19 April 1994 Internal T.I. 9336226 - PRE-AMALGAMATION LOSS CARRY-BACK POST AMALGAMATION

Unedited CRA Tags
87(2.11) 87(2.1) 111(1)(a) 87(2.1)(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.

April 19, 1994

15 April 1994 Internal T.I. 9327357 - TAXABLE PREFERRED SHARES

Unedited CRA Tags
248(1)

Principal Issues:

15 April 1994 Internal T.I. 9408517 - CAPITAL COST ALLOWANCE- MOTORHOMES

Unedited CRA Tags
248(1) 13(7)

Principal Issues:

13 April 1994 Internal T.I. 9400887 - COMPUTER SOFTWARE

Unedited CRA Tags
CLASS 12 REG 1104(2)

Principal Issues:

8 April 1994 Internal T.I. 9336427 - CANADA PENSION PLAN - CONTRIBUTIONS

Unedited CRA Tags
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.

Ministerial Letter

22 April 1994 Ministerial Letter 9406788 - PREPAID FUNERAL SERVICES

Unedited CRA Tags
104 75(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 Y.S. 94-02301M
ADM'S OFFICE
CENTRAL RECORDS

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OF CORPORATE CASE FILE
April 22, 1994

XXXXXXXXXX

Dear XXXXXXXXXX