Income Tax Severed Letters - 1994-05-20

Administrative Letter

4 May 1994 Administrative Letter 9401652 - INSTALMENTS

Unedited CRA Tags
156.1

Principal Issues:

4 May 1994 Administrative Letter 9403982 - PHSP-WHO CAN SET UP, FOR WHOM GENERAL QUESTIONS

Unedited CRA Tags
248(1) 6(1)(a)(i) 15(1)

Principal Issues:

Technical Interpretation - External

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

Unedited CRA Tags
15(2)

Principal Issues:

16 May 1994 External T.I. 9404565 - COURT ORDERED CORPORATE DISTRIBUTION

Unedited CRA Tags
15(1)
Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend

Principal Issues:

16 May 1994 External T.I. 9403345 - EDUCATION TC FOR UI RECIPIENTS ATTENDING SCHOOL AT NO COST

Unedited CRA Tags
118.6

Principal Issues:

16 May 1994 External T.I. 9401865 - MEANING OF PRESCRIBED AND AUTHORIZED FOR PENALTY PURPOSE

Unedited CRA Tags
163(1)
Summary Under
Tax Topics - Income Tax Act - Section 163 - Subsection 163(1)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Prescribed

Principal Issues:

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

Unedited CRA Tags
8(1)(b) 60(o.1)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees

Principal Issues:

13 May 1994 External T.I. 9406295 - CLASS 34 - LANDFILL GAS - MUNICIPAL WASTE

Unedited CRA Tags
CLASS 34

Principal Issues:

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

Unedited CRA Tags
3 4 110.6(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property

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

Re: Qualified Farm Property, Subsection 110.6(1)

11 May 1994 External T.I. 9405525 - LUMP SUM COMMUTATION OF FUTURE ALIMONY

Unedited CRA Tags
60(b)

Principal Issues:

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)
Summary Under
Tax Topics - Income Tax Act - Section 74.4 - Subsection 74.4(2)

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

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

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:

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. 9407105 - LIABILITY FOR PART V TAX

Unedited CRA Tags
69(1)(c) 84(3) 118.1(6) 149.1(1)(e)
Summary Under
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Disbursement Quota
Summary Under
Tax Topics - Income Tax Act - Section 189 - Subsection 189(3)

Principal Issues:

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:

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

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

Please note that the following document, although believed
to be correct at the time of issue, may not represent the
current 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. 9409315 - RETIRING ALLOWANCE TAINTED BY SUBSEQUENT CONTRACT

Unedited CRA Tags
248(1)

Principal Issues:

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)
Summary Under
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(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)
Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(2)

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. 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.

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

Unedited CRA Tags
111(1)(e) 96(1) 96(2.1)
Summary Under
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(e)
limited partnership loss denial where 2-tier structure

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

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:

28 April 1994 External T.I. 9335915 - INCOME TAX TREATMENT - JOINT VENTURE

Unedited CRA Tags
96

Principal Issues:

28 April 1994 External T.I. 9323985 - DEEMED DISPOSITION OF LIFE INTEREST

Unedited CRA Tags
43.1

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:

25 April 1994 External T.I. 9405085 - PERSONAL INJURY AWARD (DAMAGES) INTEREST AND WITHHOLDING

Unedited CRA Tags
12(1)(c) 212(1)(b) 215(1)

Principal Issues:

25 April 1994 External T.I. 9409025 - COMMUNAL ORGANIZATION AND "21-YEAR RULE" FOR TRUSTS

Unedited CRA Tags
104(4) 108(1)(j)(iv)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(4)

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

20 April 1994 External T.I. 9402885 - WHETHER STOCK SPLIT ISSUE OF SHARES

Unedited CRA Tags
110.6(14)(f)

Principal Issues:

20 April 1994 External T.I. 9405145 - OPTIONS AS QUALIFIED INVESTMENTS FOR RRSPS

Unedited CRA Tags
REG 4900(1)(e)

Principal Issues:

19 April 1994 External T.I. 9407695 - GUARANTEED SHARES AND PUT OPTIONS

Unedited CRA Tags
112(2.2)

Principal Issues:

18 April 1994 External T.I. 9402195 - SPOUSE RELEASE INCOME INTEREST IN PRE-1972 SPOUSAL TRUST

Unedited CRA Tags
106(2) 107(4) 104(40(a.1)

Principal Issues:

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

Unedited CRA Tags
248(1)

Principal Issues:

15 April 1994 External T.I. 9400565 - SINGULAR V. PLURAL IN S.S. 104(5.6)(C)(III)

Unedited CRA Tags
104(5.6)(c)(iii)

Principal Issues:

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

Unedited CRA Tags
212(1)(b)(vii) 214(7)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(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:

8 April 1994 External T.I. 9402535 - TREATMENT OF DISCOUNT ON MORTGATGE

Unedited CRA Tags
9

Principal Issues:

6 April 1994 External T.I. 9406045 - AMALAGAMATION AND TAXABLE PREFERRED SHARES

Unedited CRA Tags
248("T") 88

Principal Issues:

5 April 1994 External T.I. 9404975 - WITHOLDING EXEMPTION ON MEDIUM TERM DEBT

Unedited CRA Tags
212(1)(b)

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

9 May 1994 CICA Roundtable Q. 10, 9410890 - LARGE CORPORATION TAX - FOREIGN EXCHANGE GAINS/LOSSES

Unedited CRA Tags
181(3) 181.2(3)(b) 181.2(3)

Principal Issues:

Technical Interpretation - Internal

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

Unedited CRA Tags
15(2)

Principal Issues:

16 May 1994 Internal T.I. 9402297 - RRSP WITHDRAWAL BY TRUSTEE OF AN INSOLVANT PERSON

Unedited CRA Tags
128(2)
Summary Under
Tax Topics - Income Tax Act - Section 128 - Subsection 128(2)

Principal Issues:

13 May 1994 Internal T.I. 9333017 - LARGE CORPORATION TAX AND INVESTMENT TAX CREDITS

Unedited CRA Tags
181.2(3)(h)
Summary Under
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3)

Principal Issues:

10 May 1994 Internal T.I. 9411937 - CITY OF XXXXXXXXXX EARLY RETIREMENT INCENTIVE

Unedited CRA Tags
60(j.1) 251(2)(c)

Principal Issues:

25 April 1994 Internal T.I. 941017A - AUTO ALLOWANCES-DETERMINATION OF RATES

Unedited CRA Tags
REG 7306

Principal Issues:

20 April 1994 Internal T.I. 9408206 - TAX EXEMPT EMPLOYERS WHICH QUALIFY FOR UI CREDIT

Unedited CRA Tags
149(1)

Principal Issues:

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

T2 & T3 PROGRAMS DIVISION Rulings Directorate
T2 Programs Section P. Diguer
(613) 957-8953
T.D. Peters
Senior Programs Officer

7-933622

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)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 12

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.

									April 8, 1994
	Thunder Bay District Office			Head Office
									Rulings Directorate
	Attention: Mr. Dave A. Kannegiesser	(613) 957-8953

7-933642

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: