Income Tax Severed Letters - 1994-07-29

Technical Interpretation - External

25 July 1994 External T.I. 9406015 - DEBTS TO SPECIFIED NON RESIDENTS

Unedited CRA Tags
18(5)(a)

Principal Issues: - Whether accrued interest would be outstanding debt to non-resident?

19 July 1994 External T.I. 9415795 F - CONVENTION DE RETRAITE

Unedited CRA Tags
248(1) 207.6(2)

Principales Questions:

Explication de l'application du paragraphe 207.6(2) de la Loi en cas d'acquisition par un employeur d'un droit dans une police d'assurance-vie dans le but de financer des prestations de retraite.

Position Adoptée:

13 July 1994 External T.I. 9415735 - RRSP HOMEBUYERS PLAN TRANSFERS BETWEEN RRSPS

Unedited CRA Tags
146(5)(a)

Principal Issues:Can an amount transferred from a RRIF to an RRSP be withdrawn under the Home Buyers Plan without any problems?

13 July 1994 External T.I. 9415885 - RRSP INVESTMENT AT COST OR FMV

Unedited CRA Tags
207.1 206 248(1)

Principal Issues:

8 July 1994 External T.I. 9408685 - CRITERIA FOR ESTABLISHING A H&W TRUST

Unedited CRA Tags
6(1)(a)

Principal Issues:
H&W trust
1. meaning of contingency reserves
2. degree of independence required of the trustees
3. reversion of funds to employer on windup of trust

8 July 1994 External T.I. 9409155 - SAME SEX BENEFITS UNDER A PHSP

Unedited CRA Tags
6(1)(a)

Principal Issues:benefits for same gender partners

6 July 1994 External T.I. 9412535 - RRSP QUALIFIED PROPERTY DEBT OF COOPERATIVE

Unedited CRA Tags
REG 4900

Principal Issues:Are proposed debentures RRSP qualified

30 June 1994 External T.I. 9334755 F - REMBOURSEMENT DE DEPENSES PERSONNELLES

Unedited CRA Tags
81(3.1)

Principales Questions:

Est-ce que les dispositions prévues au paragraphe 80(3.1) de la Loi s'appliquent à un particulier se déplaçant de plus de 80 km pour s'acquitter des fonctions de sa charge d'administrateur d'une société ?

Position Adoptée:

Conference

12 May 1994 ICAA Roundtable, 9409690 - RETIRING ALLOWANCE PAY IN LIEU OF NOTICE

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

Principal Issues:Treatment of statutory required payments on retirement

Technical Interpretation - Internal

14 July 1994 Internal T.I. 9416726 - CHILD CARE EXPENSE DEDUCTION & CTC SUPPLEMENT

Unedited CRA Tags
63 122.2

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.

			July 14, 1994
	Policy, Legislation and	HEAD OFFICE
	Communications Group	Rulings Directorate
	Sherry Moran	D. Zion
	Chief	(613) 957-8953

Attention: Ron Kerr

			941672

Child Care Expense Deduction And Child Tax Credit Supplement

7 July 1994 Internal T.I. 9415526 - NOTICE OF DETERMINATION

Unedited CRA Tags
126.1 152(3.3)

Principal Issues:

14 June 1994 Internal T.I. 9322287 - MORTGAGE FORECLOSURE

Unedited CRA Tags
79 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.

		June 14, 1994
	Saskatoon District Office	Head Office
L. E. Delorme	Rulings Directorate
	Assistant Director, Audit	B.Kerr
(613) 957-8953
	Attention:  F. Metanchuk	
		932228

Mortgage Foreclosure - Farm Property

7 June 1994 Internal T.I. 9413626 - CAPITAL GAINS DEDUCTION - TRUSTS

Unedited CRA Tags
104(21.2) 110.6

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.

			June 7, 1994
	T1 Supplementary Guides	Rulings Directorate
	  Division	L. Holloway
	Gina Balice	(613) 957-8953
	A/Chief
			941362

Form T657A, Calculation of Capital Gains Deduction-Other Capital
Property; Your files HDM-1411-2-T4037 & HDM-1411-2-T657A

Ministerial Letter

18 July 1994 Ministerial Letter 9414278 - PHSP AND SAME SEX COVERAGE

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.

MINISTER'S OFFICE (5) 94-05190M
DM'S OFFICE (2)
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

XXXXXXXXXX July 18,1994

Dear XXXXXXXXXX: