Income Tax Severed Letters - 1994-08-12

Miscellaneous

29 June 1994 4M0089A - INDIANS - EMPLOYMENT INCOME - GUIDELINES

Unedited CRA Tags
81(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.

June 29, 1994

RE: APPLICATION OF THE INDIAN ACT TAX EXEMPTION

Administrative Letter

3 August 1994 Administrative Letter 9409182 F - EXEMPTION DE 55(3)A)(II) DE LA LOI

Unedited CRA Tags
55(3)(a)(ii) 55(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.

XXXXXXXXXX		5-940918

A l'attention de XXXXXXXXXX

Le 3 août 1994

Monsieur,

Objet: Demande d'interprétation technique
Paragraphe 55(2) de la Loi de l'impôt sur le revenu

Technical Interpretation - External

4 August 1994 External T.I. 9416995 - FOREIGN CURRENCY IN DEPOSITARY RRSP

Unedited CRA Tags
146(1)(j)(ii)(C) 206
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(1) - Retirement Savings Plan

Principal Issues:

4 August 1994 External T.I. 9412585 - IND. POLICY TO COVER EE-SH UNDER GROUP DISABILITY PLAN

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

Principal Issues:

3 August 1994 External T.I. 9406075 - TUITION FEES

Unedited CRA Tags
118.5

Principal Issues:

3 August 1994 External T.I. 9411005 - DISABILITY COVERAGE FOR INDEPENDANT CONTRACTORS

Unedited CRA Tags
6(1)(f)

Principal Issues:

3 August 1994 External T.I. 9108855 - WITHHOLDING TAX COMPUTER SOFTWARE ROYALTIES

Unedited CRA Tags
212(1)(d) ART XII
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 12

Principal Issues: Whether payment in respect of copyright in respect of production and reproduction

2 August 1994 External T.I. 9409435 - PRINCIPAL RESIDENCE EXEMPTION

Unedited CRA Tags
54(g)

Principal Issues:

2 August 1994 External T.I. 9409885 - TAX RECEIPTS FOR CONTINUING EDUCATION FEES - TUITION

Unedited CRA Tags
118.5

Principal Issues:

28 July 1994 External T.I. 9417005 - FOREIGN CURRENCY DENOMINATED DEPOSITS FOR RRSP

Unedited CRA Tags
146(1)(j)(ii)(C) 146(1)(g)

Principal Issues:

28 July 1994 External T.I. 9416135 - PRE 86 DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801(b)

Principal Issues:

28 July 1994 External T.I. 9417455 - CCPC STATUS

Unedited CRA Tags
125(7)(b)
Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1)

Principal Issues: Steps to be taken to have a corporation maintain its CCPC status.

28 July 1994 External T.I. 9416395 - DENIED LOSS ADDED TO ACB

Unedited CRA Tags
53(1)(f.1)
Summary Under
Tax Topics - Income Tax Act - Section 85 - Subsection 85(4)

Principal Issues: - Would denied capital loss be added to the adjusted cost base of a property under 53(1)(f.1)?

28 July 1994 External T.I. 9414315 - RETIRING ALLOWANCE TRANSFER-DISCONTINOUS SERVICE

Unedited CRA Tags
60(j.1)
Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1)

Principal Issues:

28 July 1994 External T.I. 9416465 - CIVILIAN REDUCTION PAYMENTS AS RETIRING ALLOWANCES

Unedited CRA Tags
60(j.1) 147.3(4) 147.3(6)

Principal Issues:

28 July 1994 External T.I. 9418755 - going public- event of default for withholding tax PURPOSES

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

Principal Issues:

28 July 1994 External T.I. 9413205 - ASSOCIATED CORPORATIONS

Unedited CRA Tags
256(1)(c) 256(1.1)

Principal Issues: - Will a new corporation owned by wife be associated with a corporation controlled by husband (but wife owns shares in husband's co)?

27 July 1994 External T.I. 9409325 - PERMANENT ESTABLISHMENT

Unedited CRA Tags
ARTICLE V
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5

Principal Issues:

27 July 1994 External T.I. 9412435 - RCA

Unedited CRA Tags
248(1) 207.5(1) 20(1)(r) 12(1)(n.3)

Principal Issues:

27 July 1994 External T.I. 9416565 - RRSP ENTERING INTO A SPREAD WITH OPTIONS

Unedited CRA Tags
4900(1)(e) 146(9) 146 204(e)(i)
Summary Under
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (a)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4)
enetering into spread indicative of business

Principal Issues:

26 July 1994 External T.I. 9412155 - HEALTH AND WELFARE TRUSTS

Unedited CRA Tags
6(1)(a) 18(1)
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)

Principal Issues:

26 July 1994 External T.I. 9415675 - CAPITAL DIVIDEND ACCOUNT

Unedited CRA Tags
89(1)(b)
Summary Under
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account

Principal Issues:

25 July 1994 External T.I. 9413445 - CPP-LUMP-SUM SURVIVOR'S PENSION PAYMENT

Unedited CRA Tags
56(8) 120.3

Principal Issues:

25 July 1994 External T.I. 9413795 - NPO - PURPOSE TRUSTS

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

Principal Issues:

25 July 1994 External T.I. 9418505 - CHARITABLE DONATIONS - KOSHER FOOD PRODUCTS

Unedited CRA Tags
118.1(2) 118.1(3)
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts

Principal Issues:

25 July 1994 External T.I. 9407865 - 85(4)

Unedited CRA Tags
84.1(1) 84.1(2)
Summary Under
Tax Topics - Income Tax Act - Section 84.1 - Subsection 84.1(2)

Principal Issues:

22 July 1994 External T.I. 9412045 - EMPLOYMENT EXPENSES AND TEACHERS' SUPPLIES

Unedited CRA Tags
8(1)(i)(iii)

Principal Issues:

22 July 1994 External T.I. 9413405 - CCA PASSENGER VEHICLE - TRADE-IN

Unedited CRA Tags
Regulation 7307

Principal Issues:

21 July 1994 External T.I. 9412065 - REIMBURSEMENT OF PHYSICAN FEE TO RENEW DRIVER'S LICE

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

Principal Issues:

21 July 1994 External T.I. 9412275 - MEDICAL EXPENSES - PORTABLE AIR PURIFIERS

Unedited CRA Tags
118.2(2) REG 5700(c.1)

Principal Issues:

21 July 1994 External T.I. 9409825 - SMALL BUSINESS CORPORATION - DEFINITION

Unedited CRA Tags
248(1) 125(7)(a)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Small Business Corporation

Principal Issues:

21 July 1994 External T.I. 9414495 F - PLACEMENT ADMISSIBLE REER

Unedited CRA Tags
REG 4900(12)

Position Adoptée:

20 July 1994 External T.I. 9408795 - 55(2)

Unedited CRA Tags
107(2) 80(3)
Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)
Summary Under
Tax Topics - Income Tax Act - Section 55 - Subsection 55(2)

Principal Issues:

18 July 1994 External T.I. 9416025 - DEFERRED SALARY LEAVE PLAN OF XXXXXXXXXX

Unedited CRA Tags
REG 6801(a)

Principal Issues:

18 July 1994 External T.I. 9417715 F - ALLOCATION DE RETRAITE

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

Position Adoptée:

14 July 1994 External T.I. 9410945 F - INDEMNITÉ DE REPAS

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

Position Adoptée:

11 July 1994 External T.I. 9414925 - MORTGAGE FORECLOSURE

Unedited CRA Tags
79

Principal Issues:

7 July 1994 External T.I. 9415075 F - VERSEMENT D'ALLOCATION DE RETRAITE

Unedited CRA Tags
248(1)

Position Adoptée:

30 June 1994 External T.I. 9416835 - CORPORATE STATUS? - DELAWARE LLC (4093-U5-100-4)

Unedited CRA Tags
95(1)(d) ART 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.

			941683
XXXXXXXXXX	Jim Wilson

Attention: XXXXXXXXXX

June 30, 1994

Dear Sir:

Re: U.S. Limited Liability Company

27 June 1994 External T.I. 9408145 - TRAINING TRUST FUNDS

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

Principal Issues:

20 June 1994 External T.I. 9415875 - TREATY LAND ENTITLEMENT TRUST PROPERTY

Unedited CRA Tags
81(1)(a)

Principal Issues:

14 June 1994 External T.I. 9337395 - 146(4)

Unedited CRA Tags
146(12) 212(1)(l) 146(10.1) 146(2) 146(3)
Summary Under
Tax Topics - Income Tax Act - Section 146 - Subsection 146(4)

Principales Questions:

Whithholding tax on dividends and interest paid to non-residents

Position Adoptée:

7 June 1994 External T.I. 9335535 - TECH INQUIRY CONCERNING EMPLOYEE PROFIT SHARING PLAN TRUST

Unedited CRA Tags
144(2) 149(1)(p) 144(1) ART XXI

Principales Questions:

technical interpretation on the application of section 2(a) and 3 of Article XXI of the Canada-United States Income Tax Convention (1980) ("Treaty") to trust funds established for Canadian Employee Profit Sharing Plans ("EPSP")

Position Adoptée:

6 June 1994 External T.I. 9335425 - "ALIENATION OF PROPERTY" AND "INCOME"

Unedited CRA Tags
ART XIII ART. XXVII
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13

Principales Questions:

Est-ce que le terme "alienation" mentionné au paragraphe 8 de l'Article XIII de la Convention fiscale Canada-United Kingdom inclut une disposition présumée au décès.

Est-ce que le terme "income" mentionné au paragraphe 2 de l'Article XXVII de la Convention inclut les gains en capital.

Position Adoptée:

3 June 1994 External T.I. 9403655 - STATUS INDIAN WORKING FOR A SCHOOL

Unedited CRA Tags
81(1)(a)

Principal Issues:

31 May 1994 External T.I. 9407255 - INDIANS - PENSION INCOME

Unedited CRA Tags
81

Principal Issues:

16 May 1994 External T.I. 9335145 - EMPLOYMENT INCOME - STATUS INDIAN

Unedited CRA Tags
81(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.

		933514
XXXXXXXXXX		B. Kerr

May 16, 1994

Dear Sir:

Re: Exempt Income for Status Indian

12 May 1994 External T.I. 9306685 - TREATY LAND ENTITLEMENT TRUST PROPERTY

Unedited CRA Tags
81(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.

			930668
XXXXXXXXXX	J. Brooks

Attention: XXXXXXXXXX

May 12, 1994

Dear Sirs:

29 April 1994 External T.I. 9403265 - TREATY LAND ENTITLEMENT TRUST PROPERTY

Unedited CRA Tags
81

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.

Mr. Rem Westland

Director General
Specific Claims and
Treaty Land Entitlement Branch 940326
Terrasses de la Chaudière L. Holloway

10 Wellington St.

North Tower
Hull, Quebec
K1A-0H4

April 29, 1994

Dear Mr. Westland:

28 April 1994 External T.I. 9322415 - REMOTE LOCATION

Unedited CRA Tags
81(1)(a)

Principal Issues:

Technical Interpretation - Internal

14 July 1994 Internal T.I. 9407377 - NON-RESIDENT PARTNER & 216 ELECTION (7558-3)

Unedited CRA Tags
216(1) 115(1)(a)(iii.2) REG 805 216(5)
Summary Under
Tax Topics - Income Tax Act - Section 216 - Subsection 216(1)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 805

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
	Saskatoon District Office	Rulings Directorate
G. Middleton
(613) 957-8953
	Attention:  Patrick Saint-Pierre
	Appeals Section
			940737

Non-Resident Partner's Share of Income and Losses From a Partnership

12 July 1994 Internal T.I. 9406226 F - INTERPRETATION PAR XXIX (5) CONVENTION FISCALE CAN-US

Unedited CRA Tags
ART XXIX

Principales Questions:

L'expression «contributions pour l'année à l'égard de services rendus au cours de cette année» vise-t-elle uniquement les contributions effectuées dans l'année où les services sont rendus ou vise-t-elle également les contributions effectuées dans une année postérieure à l'égard de l'année où les services ont été rendus?

Position Adoptée:

11 July 1994 Internal T.I. 9414467 - DONATIONS TO HOUSING CORPORATION

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

Principal Issues:

5 July 1994 Internal T.I. 9409476 - RPP TRANSFERS PRESCRIBED AMOUNT.

Unedited CRA Tags
147.1 REG 8500(2) 147.3 REG 8502

Principal Issues:

29 June 1994 Internal T.I. 4M0090A F - INDIENS - EXONERATION DU REVENU - LIGNES DIRECTRICES

Unedited CRA Tags
81(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.

le 29 juin 1994

OBJET : APPLICATION DE L'EXONÉRATION D'IMPÔT PRÉVUE DANS LA LOI SUR LES INDIENS

19 June 1994 Internal T.I. 9413156 - CANADIAN RESIDENT STATUS OF U.S. VISA HOLDERS (7576-1)

Unedited CRA Tags
250(3) ART 4
Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1)

Principal Issues:

16 June 1994 Internal T.I. 9410597 - MEDICAL EXPENSES

Unedited CRA Tags
118.2

Principal Issues:

14 June 1994 Internal T.I. 9413947 - VOLUNTARY PAYMENTS TO A PRIEST

Unedited CRA Tags
5(1) 9(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business
Summary Under
Tax Topics - Income Tax Act - Section 9 - Expense Reimbursement

Principal Issues:

14 June 1994 Internal T.I. 9409537 - ATTRIBUTION

Unedited CRA Tags
74.1 245(2)

Principal Issues:

7 June 1994 Internal T.I. 9414397 - EDUCATION ASSISTANCE

Unedited CRA Tags
81(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.

		June 7, 1994
	Surrey Taxation Centre	Head Office
	Section 541		Rulings Directorate
B. Kerr
(613) 957-8953
		941439

Student Financial Assistance received by a Status Indian

24 May 1994 Internal T.I. 9406487 - EMPLOYMENT INCOME - INDIAN

Unedited CRA Tags
81(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.

		May 24, 1994
	XXXXXXXXXX District Office	Head Office
	Client Assistance	Rulings Directorate
B. Kerr
	Attention:  XXXXXXXXXX	(613) 957-8953
		940648

Re: Status Indian Working Off Reserve

5 May 1994 Internal T.I. 9405797 - TAXATION OF UIC BENEFITS

Unedited CRA Tags
81(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.

		May 5, 1994
	Hamilton District Office	Head Office
	Revenue Collections	Rulings Directorate
B. Kerr
	Attention: John Ferguson	957-8953
									940579

Taxation of UIC benefits

29 April 1994 Internal T.I. 9409870 - 3 Q'S ON TERMINATION AT 1994 CAN PAYROLL ASSOC CONF

Unedited CRA Tags
248(1)

Principal Issues:

10 February 1994 Internal T.I. 9401610 - GAIN FROM FORGIVENESS OF DEBT

Unedited CRA Tags
80 245(2) 246(1)

Principal Issues:

Ministerial Letter

29 June 1994 Ministerial Letter 4M00908 F - INDIENS - EXONERATION DU REVENU - LIGNES DIRECTRICES

Unedited CRA Tags
81(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.

EXONÉRATION DU REVENU

SELON LA LOI SUR LES INDIENS
LIGNES DIRECTRICES

JUIN 1994

Revenue Canada Revenu Canada

TABLE DES MATIÈRES
Introduction 1

Ligne directrice 1 2

Règle du prorata 3

Ligne directrice 2 4

29 June 1994 Ministerial Letter 4M00898 - INDIANS - EMPLOYMENT INCOME EXEMPTION - GUIDELINES

Unedited CRA Tags
81(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.

INDIAN ACT EXEMPTION

for employment income

GUIDELINES

JUNE 1994

		Revenue Canada				Revenu Canada

TABLE OF CONTENTS

27 June 1994 Ministerial Letter 9415818 - STATUS INDIAN - EMPLOYMENT INCOME

Unedited CRA Tags
81(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.

ADM'S OFFICE (3) ADM 940425

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

June 27, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

15 June 1994 Ministerial Letter 9407828 - ELECTION TO DEFERRAL APPLICATION OF 21 YEAR RULE

Unedited CRA Tags
104(5.3) 104(4) 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.

Minister (2)			94-01023M
Deputy Minister			940782
Central Records
File
Return to Client Assistance Directorate,
Correspondence Section
400 Cumberland, Room 8004

June 15, 1994

XXXXXXXXXX

:

2 June 1994 Ministerial Letter 9410008 - STATUS INDIAN - EMPLOYMENT INCOME

Unedited CRA Tags
81(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.

ADM'S OFFICE (3) ADM 940425

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

June 2, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

1 June 1994 Ministerial Letter 9409978 - INDIANS - GUIDELINES

Unedited CRA Tags
81

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.

ADM'S OFFICE (3) ADM 94-03535M

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

June 1, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

25 May 1994 Ministerial Letter 9408228 - INDIANS - RESIDENCE OF EMPLOYER

Unedited CRA Tags
81

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.

ADM'S OFFICE (3) ADM 940336

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

May 25, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

25 May 1994 Ministerial Letter 9408238 - EMPLOYMENT INCOME OF STATUS INDIAN EMPLOYEES

Unedited CRA Tags
81(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.

ADM'S OFFICE (3) ADM 940479
RETURN TO RULINGS, ROOM 303, MET. BLDG. M 94-03243M
AUTHOR
SUBJECT OR CORPORATE FILE
May 25, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

25 May 1994 Ministerial Letter 9408348 - INDIANS - EMPLOYMENT INCOME

Unedited CRA Tags
81

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.

ADM'S OFFICE (3) ADM 940472

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE
May 25, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

16 May 1994 Ministerial Letter 9404048 - SR&ED OUTSIDE CANADA

Unedited CRA Tags
37(2) REG 2900(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.

MINISTER/DM'S OFFICE
ADM'S OFFICE DM # 9621
CENTRAL RECORDS ADM # 940220

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

May 16, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

30 April 1994 Ministerial Letter 9408098 - Tax shelter foreign property partnerships

Unedited CRA Tags
96(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.

DRAFT

Ms Whelan or her staff should respond to the congratulations on her appointment and close the letter as she wishes. The following is the response to the tax issues raised by XXXXXXXXXX.