Income Tax Severed Letters - 1994-07-29

Technical Interpretation - External

25 July 1994 External T.I. 9406905 - MEDICAL EXPENSES - TRAVELLING EXPENSES

Unedited CRA Tags
118.2(2)(G)
Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2)

Principal Issues:

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?

22 July 1994 External T.I. 9401365 - NON-QUALIFYING REAL PROPERTY

Unedited CRA Tags
110.6(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Non-Qualifying Real Property

Principal Issues:

22 July 1994 External T.I. 9406715 - QUALIFIED FARM PROPERTY - MILK QUOTA

Unedited CRA Tags
110.6(1)

Principal Issues:

21 July 1994 External T.I. 9406745 - DEPENDANT LIFE INSURANCE\survivor income benefits

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

Principal Issues:

21 July 1994 External T.I. 9405005 - ACTIVE BUSINESS ASSET - INTERCORPORATE ADVANCES

Unedited CRA Tags
248(1)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation

Principal Issues:

21 July 1994 External T.I. 9409095 - MANDATORY INVENTORY ADJUSTMENT - FARMERS

Unedited CRA Tags
28(1)(c)

Principal Issues:

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:

18 July 1994 External T.I. 9410785 - INCOME FROM AN OFFICE

Unedited CRA Tags
5(1) 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1)

Principal Issues:

14 July 1994 External T.I. 9411495 - CAPITAL GAINS EXEMPTION

Unedited CRA Tags
110.6
Summary Under
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business

Principal Issues:

14 July 1994 External T.I. 9415915 - RRSP AS SPOUSAL PLAN

Unedited CRA Tags
146(1)(k) 146(8.3)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Spousal or Common-Law Partner Plan

Principal Issues:

14 July 1994 External T.I. 9405025 - GAIN ON PROPERTY TRANSFERRED FROM SPOUSE

Unedited CRA Tags
73(1) 40 110.6(1) 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 40 - Subsection 40(4)

Principal Issues:

13 July 1994 External T.I. 9410205 - LOANS NOT ACQUIRED IN THE ORDINARY COURSE...

Unedited CRA Tags
22(1)(c) 20(1)(l) 4(4)
Summary Under
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1)

Principal Issues:

13 July 1994 External T.I. 9415435 - BANKRUPTCY TRUSTEE SEIZING REGISTERED PLAN ASSETS

Unedited CRA Tags
128(2)(a) 146(2)(c) 146.3(2)(b) 147(2)(e)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(c)

Principal Issues:

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:

12 July 1994 External T.I. 9411015 - REMOVAL OF A DISABILITY POLICY FROM EMPLOYER PLAN

Unedited CRA Tags
6(1)(f) 6(1)(a)

Principal Issues:

11 July 1994 External T.I. 9335805 - "DIVIDEND REQ'T" ON GIFTED SHARES WITH 118.1(6) ELECTION

Unedited CRA Tags
189

Principal Issues:

10 July 1994 External T.I. 9414975 - NON-PROFIT CORPORATIONS

Unedited CRA Tags
149(1)(l)
Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)

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

7 July 1994 External T.I. 9413315 - INTERNAL CRYSTALLIZATION

Unedited CRA Tags
85(2.1) 84(3) 84(1)
Summary Under
Tax Topics - Income Tax Act - Section 85 - Subsection 85(2.1)

Principal Issues:

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:

27 June 1994 External T.I. 9410195 - LARGE CORPORATION TAX & CONDITIONAL SALES CONTRACTS

Unedited CRA Tags
181.2(3)(d) 181.2(4)(c)
Summary Under
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(4)

Principal Issues:

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

12 May 1994 ICAA Roundtable Q. 1, 9409680 - RETIRING ALLOWANCE RMPLOYMENT WITH AN AFFILIATE

Unedited CRA Tags
60(j.1)

Principal Issues:

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

13 July 1994 Internal T.I. 9417416 - EARLY RETIREMENT IMPACT ON DSLP PARTICIPATION

Unedited CRA Tags
REG 6801(a)

Principal Issues:

13 July 1994 Internal T.I. 9415727 - RRSP INVESTMENT INTEREST IN NON-ARM'S LENGTH MORTGAGE

Unedited CRA Tags
REG 4900
Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(1) - Paragraph 4900(1)(j)

Principal Issues:Can an RRSP hold a part interest in a non-arm's length mortgage.

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

Unedited CRA Tags
126.1 152(3.3)

Principal Issues:

5 July 1994 Internal T.I. 9414347 - ASSESSMENT OF A DISSOLVED CORPORATION

Unedited CRA Tags
159 160 152
Summary Under
Tax Topics - Income Tax Act - Section 160 - Subsection 160(2)
Summary Under
Tax Topics - Other Legislation/Constitution - Ontario - Business Corporations Act - Section 242
revival first if assessment after 2-year limitation

Principal Issues:

20 June 1994 Internal T.I. 9409396 - SCHOLARSHIP PAID OUT OF A TRUST

Unedited CRA Tags
56(1)(n) 104(6)(b) 104(13) 105(1) 105(2)
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(n)

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:

13 June 1994 Ministerial Letter 9413888 - EMPLOYEE/EMPLOYER STATUS

Unedited CRA Tags
n/a

Principal Issues: