Income Tax Severed Letters - 1994-09-23

Miscellaneous

7 June 1994 9414631 - DISPOSITION OF PARTNERSHIP INTEREST

Unedited CRA Tags
53(1)(viii) 66.4(6) 98(3)

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.

Issue Sheet

A.A. Cameron
June 7, 1994
941463

Discussion

4 May 1994 9410341 - NET PROFITS INTEREST AS CANADIAN RESOURCE PROPERTY

Unedited CRA Tags
66(15)

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.

Issue Sheet

A.A. Cameron
May 4, 1994
941034

Question

26 April 1994 9409581 - DISPOSITION OF PARTNERSHIP INTEREST

Unedited CRA Tags
53(1)(e)(viii) 66.4(6) 98(3)

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.

Issue Sheet
A.A. Cameron
April 26, 1994
940958

Question

Ministerial Correspondence

25 August 1994 Ministerial Correspondence 940084B - P'SHIPS AS RELATED PERSONS

Unedited CRA Tags
251(2) 44(1) 13(4)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business 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.

		940084
XXXXXXXXXX	F.B. Fontaine

Attention: XXXXXXXXXX

August 25, 1994

Dear Sirs:

Re: Replacement Property Rules

Technical Interpretation - External

15 September 1994 External T.I. 9419735 - STOCK OPTIONS ELECTION TO RECEIVE CASH IN LIEU OF SHARES

Unedited CRA Tags
7(1)(b) 7(3)(b) 110(1)(d)

Principal Issues:

15 September 1994 External T.I. 9415035 F - OPTION D'ACHAT-CHOIX RECEVOIR VALEUR DES ACTIONS

Unedited CRA Tags
7(1)(b) 7(3)(b) 110(1)(d)

Principales Questions:

Demande de confirmer l'interprétation du Ministère concernant les alinéas 7(1)b), 7(3)b) et 110(1)d) dans le contexte d'un régime d'option d'achat d'actions lorsque le contribuable a le choix de recevoir la valeur des actions en argent plutôt qu'en actions.

Position Adoptée:

15 September 1994 External T.I. 9416055 - DEALER OR TRADER - VENTURE CAPITAL CORPORATIONS

Unedited CRA Tags
39(4) 39(5)(a)

Principal Issues:

15 September 1994 External T.I. 9418185 - TRADER OR DEALER - VENTURE CAPITAL CORPORATIONS

Unedited CRA Tags
39(4) 39(5)(a)
Summary Under
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares

Principal Issues:

14 September 1994 External T.I. 9418895 - LETTER OF CREDIT IN RETIREMENT COMPENSATION ARRANGEMENT

Unedited CRA Tags
207.6 153(1) 227(8.2) 207.7
Summary Under
Tax Topics - Income Tax Act - Section 227 - Subsection 227(8.2)

Principal Issues:

14 September 1994 External T.I. 9421855 - RRSP INVESTMENTS CEASE TRADE DELISTED HALTED SHARES

Unedited CRA Tags
REG 4900
Summary Under
Tax Topics - Income Tax Act - Section 204 - Qualified Investment - Paragraph (h)

Principal Issues:
are shares subject to a cease trading order qualified investments for an RRSP and if so, at what value?

14 September 1994 External T.I. 9422835 - SAR, SDA ELECTION BONUS

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

Principal Issues:

13 September 1994 External T.I. 9421685 - FOREIGN PROPERTY POOLED FUND REGISTERED INVESTMENT

Unedited CRA Tags
206(2) 259(2) 5100(4)

Principal Issues:Can a Registered Investment or pooled fund trust increase its foreign holdings under 206(2).

13 September 1994 External T.I. 9419775 - RETIRING ALLOWANCE RCA DOWNGRADE OF POSITION

Unedited CRA Tags
60(j.1)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance

Principal Issues:1. Can a retiring allowance be paid on the downgrading of an employment position.
2. Can an RCA be used to pay the amount.

13 September 1994 External T.I. 9417595 - RESIDUAL INTEREST IN A PARTNERSHIP-ALLOCATING INCOME

Unedited CRA Tags
98.1(1)(a)
Summary Under
Tax Topics - Income Tax Act - Section 98.1 - Subsection 98.1(1)

Principal Issues:

13 September 1994 External T.I. 9421945 - DSLP

Unedited CRA Tags
6801

Principal Issues:dslp review

12 September 1994 External T.I. 9417285 - RELATED EMPLOYERS FOR RETIRING ALLOWANCE TRANSFER

Unedited CRA Tags
60(j.1) 56(1)(a)(ii) 251
Summary Under
Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1)

Principal Issues:

12 September 1994 External T.I. 9319685 - WITHHOLDING TAX- COMPUTER SOFTWARE ROYALTES

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)(i)

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.

931968
XXXXXXXXXX O. Laurikainen
(613) 957-8953
Attention: XXXXXXXXXX

September 13, 1994

Dear Sirs:

Re: Canadian Withholding Taxes - Computer Software

7 September 1994 External T.I. 9415545 - UNCLAIMED INTEREST & DIVIDENDS

Unedited CRA Tags
153(4)
Summary Under
Tax Topics - Income Tax Act - Section 153 - Subsection 153(4)

Principal Issues:

6 September 1994 External T.I. 9412945 - TRANSACTIONS IN COMMODITIES BY MUTUAL FUND TRUSTS

Unedited CRA Tags
39(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives
commodities transactions of mutual funds

Principal Issues:

6 September 1994 External T.I. 9420525 - DIRECTOR-STOCK OPTIONS

Unedited CRA Tags
7 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 7 - Subsection 7(5)

Principal Issues:

6 September 1994 External T.I. 9415125 - CONSOLIDATION OF INFORMATION RETURNS

Unedited CRA Tags
162(7)
Summary Under
Tax Topics - Income Tax Act - Section 162 - Subsection 162(7)

Principal Issues:

6 September 1994 External T.I. 9421835 - MFLP SALES COMMISSIONS

Unedited CRA Tags
18(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.

		942183
XXXXXXXXXX F.B. Fontaine

Attention: XXXXXXXXXX

September 6, 1994

Dear Sirs:

Re: Mutual Fund Limited Partnerships

This is in reply to your facsimile transmission dated August 24, 1994 concerning the above-captioned subject.

6 September 1994 External T.I. 9419955 - INTEREST DEDUCTIBILITY

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

Principal Issues:

2 September 1994 External T.I. 9420285 - ELIGIBILITY OF CANADIAN COMPANY FOR RRSP

Unedited CRA Tags
REG 5100 REG 4901(2) REG 4900(12)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 4900 - Subsection 4900(12)

Principal Issues:

1 September 1994 External T.I. 9416665 - APPLICATION OF 56(2) TO "WAIVED DIVIDENDS" (6554-1)

Unedited CRA Tags
56(2)

Principal Issues:

31 August 1994 External T.I. 9414385 F - CRISTALLISATION DU GAIN EN CAPITAL

Unedited CRA Tags
110.6(8)

Principales Questions:

Le paragraphe 110.6(8) de la Loi s'appliquerait-il à des transactions de cristallisation de la déduction pour gains en capital pour refuser ladite déduction si une société n'a versé aucun dividende sur les actions qu'elle a émises?

Position Adoptée:

31 August 1994 External T.I. 9416185 F - PENSION ALIMENTAIRE ET DÉDUCTION A LA SOURCE

Unedited CRA Tags
60b) 153(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.

C. Dubé
XXXXXXXXXX 5-941618

Le 31 août 1994

Monsieur,

Objet: Pension alimentaire et demande de réduction de l'impôt à la source

La présente est en réponse à votre lettre du 13 juin 1994 concernant l'objet mentionné en titre.

30 August 1994 External T.I. 9407665 - TRUST FOR SELF-EMPLOYED PERSONS

Unedited CRA Tags
75(2) 53(3)

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.

940766
XXXXXXXXXX D. Watson

Attention: XXXXXXXXXX

August 30, 1994

Dear Sirs/Mesdames:

Re: Benefits Trust for Self-employed Persons

30 August 1994 External T.I. 9334415 - CHARITABLE DONATIONS

Unedited CRA Tags
118.1 245

Principal Issues:

30 August 1994 External T.I. 9414245 - MINING FARM-OUT

Unedited CRA Tags
66.2(5)

Principal Issues:

30 August 1994 External T.I. 9417105 - RRSP PAYMENT TO NON-RESIDENT

Unedited CRA Tags
212(1)(l) ART XVIII

Principal Issues:

30 August 1994 External T.I. 9420095 - SALES COMMISSION EXPENSES ON MUTUAL FUNDS

Unedited CRA Tags
9(1) 18(1)(a) 18(1)(b) 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.

XXXXXXXXXX 5-942009

Attention: XXXXXXXXXX

August 30, 1994

Dear Sirs:

Re: Sales Commission Expenses on Mutual Funds

23 August 1994 External T.I. 9415425 F - CONT.DE L'APP.DU PAR. 55(2) LORS DU RACHAT DES ACTIONS

Unedited CRA Tags
55(2) 55(5)f) 248(10)

Principales Questions:

est-ce que la transaction projetée fait partie de la même série d'opérations ou d'événements dont la transaction de gel effectué il y a 10 ans fait partie.

Position Adoptée:

19 August 1994 External T.I. 9415745 - DEFINITION OF BENEFICIARY

Unedited CRA Tags
248(25) 108(1)(b)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Beneficiary

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.

		941574
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

August 19, 1994

Dear Sirs:

Re: Request for Technical Interpretation - Definition of Beneficiary

18 August 1994 External T.I. 9416425 - CANADIAN BENEFICIARY OF FOREIGN TRUST

Unedited CRA Tags
94(1)(a) 94(1)(b)(i)

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.

		941642
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

August 18, 1994

Dear Sirs:

Re: Section 94 - Technical Interpretation

17 August 1994 External T.I. 9410535 - TRUSTS - "AS A CONSEQUENCE OF THE TAXPAYER'S DEATH"

Unedited CRA Tags
70(6) 248(8)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(8) - Paragraph 248(8)(a)
Summary Under
Tax Topics - Income Tax Act - Section 70 - Subsection 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.

				941053
XXXXXXXXXX		L. Holloway

Attention: XXXXXXXXXX

August 17, 1994

Dear Sirs:

Re: Technical Interpretation of Subsection 70(6)

10 August 1994 External T.I. 9405135 - WIND TURBINES

Unedited CRA Tags
CLASS 34
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 34

Principal Issues:

2 August 1994 External T.I. 9418055 - ECONOMIC DEFEASANCE

Unedited CRA Tags
80
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(1)
Summary Under
Tax Topics - Income Tax Act - Section 80 - Subsection 80(5)

Principal Issues:

29 July 1994 External T.I. 9418695 - WITHHOLDING TAX COMPUTER SOFTWARE/SILDEN CASE

Unedited CRA Tags
212(1)(d) 15(2)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 12

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.

		941869
XXXXXXXXXX	T. Murphy

Attention: XXXXXXXXXX

July 29, 1994

Dear Sirs:

Re: XXXXXXXXXX

XXXXXXXXXX

29 July 1994 External T.I. 9411695 - DEEMED DIVIDEND ON REDEMPTION CANADA-U.K. TREATY

Unedited CRA Tags
ART. 27(4) ART. 27(1)
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 27A - Rules
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 29

Principal Issues:

26 July 1994 External T.I. 9409795 - TAXATION OF MUTUAL FUND INCOME

Unedited CRA Tags
104 108

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.

		940979
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

July 26, 1994

Dear Sirs:

Re: Mutual fund Income

This is in reply to your letter dated March 31, 1994, requesting clarification of the taxation of mutual fund income.

25 July 1994 External T.I. 9405605 - U.S. COUNTERVAILING DUTY ON CANADIAN SOFTWOOD LUMBER

Unedited CRA Tags
9 18(1)(e)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(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.

		5-940560
		Peter Lee
XXXXXXXXXX		(613) 957-8977

Attention: XXXXXXXXXX

July 25, 1994

Dear Sirs:

Re: U.S. Countervailing Duties on Canadian Softwood Lumber

20 July 1994 External T.I. 9414335 F - ORGANISATION SANS BUT LUCRATIF

Unedited CRA Tags
149(1)l) 149(1)d)

Position Adoptée:

30 June 1994 External T.I. 9408895 - TRUSTS - MEANING OF "VESTED INDEFEASIBLY"

Unedited CRA Tags
108(1)(j)(i.1) 104(5.3)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(1) - Trust - Paragraph (g)
"vested indefeasibly"
Words and Phrases
vested indefeasibly

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.

			940889
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

June 30, 1994

Dear Sirs:

Re: XXXXXXXXXX

This is in reply to your letter dated May 10, 1994, wherein you requested an advance income tax ruling on behalf of the XXXXXXXXXX (the "Trust").

30 June 1994 External T.I. 9412365 - PREFERRED BENEFICIARY ELECTION & CAPITAL GAINS

Unedited CRA Tags
104(15) REG 2800(3)(e)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 2800 - Subsection 2800(3)

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.

		941236
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

June 30, 1994

Dear Sirs:

Re: Technical Interpretation - Preferred Beneficiary Election

14 June 1994 External T.I. 9405845 - TRUST PROPERTY ACQUIRED BY MORTGAGE

Unedited CRA Tags
75(2) 248(5)
Summary Under
Tax Topics - Income Tax Act - Section 75 - Subsection 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.

		940584
XXXXXXXXXX	L. Holloway

Attention: XXXXXXXXXX

June 14, 1994

Dear Sirs:

Re: Technical Interpretation Request - Subsection 75(2)

31 March 1994 External T.I. 9406435 - SUCCESSOR RULE - INCOME FROM PARTICULAR PROPERTY

Unedited CRA Tags
96(1)(f) 96(1)(g) 66.7(10)(j) 66.7(3)(b) 66.7(4)(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.

		5-940643
XXXXXXXXXX	Peter Lee

Attention: XXXXXXXXXX

March 31, 1994

Dear Sirs:

Re: Production Income from Particular Property of Partnership

4 February 1994 External T.I. 9325365 - PROPERTY INCOME V. BUSINESS INCOME

Unedited CRA Tags
125(7)(a) 125(7)(e) 129(4.1) 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 129 - Subsection 129(4.1)

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.

5-932536
XXXXXXXXXX Peter Lee

Attention: XXXXXXXXXX

February 4, 1994

Dear Sirs:

Re: Property Income v. Active Business Income

2 February 1994 External T.I. 9402155 - SUCCESSOR RULE - AMALGAMATION OF TWO EXEMPT CORPORATIONS

Unedited CRA Tags
66.6 66.7 66.7(10) 87(1.2) 149(1)(o.2)
Summary Under
Tax Topics - Income Tax Act - Section 66.6 - Subsection 66.6(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.

XXXXXXXXXX 5-940215

Attention: XXXXXXXXXX

February 2, 1994

Dear Sirs:

Re: Successor Rules
Amalgamation of Two Exempt Corporations

Conference

3 May 1994 Roundtable, 9410370 - TAKE-OR-PAY AMOUNT - ADVANCE V. RESERVE

Unedited CRA Tags
20(1)(m) 181.2(3)(b) 181.2(3)(c) 181.2(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.

Revenue Canada Round Table
Tax Executive Institute Conference
May, 1994

Question II (2)

RESOURCE INDUSTRY - LARGE CORPORATIONS TAX

2 June 1994 Roundtable Q. 4, 9414630 - DISPOSITION OF PARTNERSHIP INTEREST

Unedited CRA Tags
53(1)(e)(viii) 66.4(6) 98(3)

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.

Revenue Canada Round Table
Canadian Petroleum Tax Society
June 2, 1994

Question 4

PARTNERSHIPS

4 May 1994 Roundtable Q. 16, 9410340 - NET PROFITS INTEREST AS CANADIAN RESOURCE PROPERTY

Unedited CRA Tags
66(15)

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.

Revenue Canada Round Table
Canadian Petroleum Tax Society Conference
June, 1994

Question No. 21

NET PROFITS INTEREST

12 May 1994 ICAA Roundtable, 9409580 - DISPOSITION OF PARTNERSHIP INTEREST

Unedited CRA Tags
53(1)(e)(viii) 66.4(6) 98(3)

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.

Revenue Canada Round Table
Institute of Chartered Accountants of Alberta
May 12, 1994

Question No. 18

PARTNERSHIPS

Technical Interpretation - Internal

14 September 1994 Internal T.I. 9415316 - WITHHOLDING REQUIREMENTS ON EXCESS TRANSFER FROM RPP

Unedited CRA Tags
147.3 153(1) REG 100 ITAR 40(1)(a)(i)

Principal Issues:
Is withholding applicable on transfers from RPPs to other registered plans in excess of amounts permitted on tax free basis.

12 September 1994 Internal T.I. 9404837 - LAND INVENTORY WRITE-DOWNS

Unedited CRA Tags
10(1) 18(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.

				September 12, 1994
	Hamilton District Office		Head Office
				Rulings Directorate
	Attention:  G. Soroka		A.M. Brake
	            Audit Division	(613) 957-8953
				940483

XXXXXXXXXX
Land Inventory write-downs, subsection 10(1)

6 September 1994 Internal T.I. 9421047 F - PARAGRAPHES 37(1) ET 127(9) DE LA LOI DE L'IMPOT

Unedited CRA Tags
37(1) 127(9) REG 4600(2)c) CLASS 8m) 37(8)a)

Principales Questions:

Est-ce qu'une serre incluse à l'alinéa m) de la catégorie 8 est un BAPE selon l'alinéa 4600(2)c) du Règlement?

Aux fins de la RS&DE, considère-t-on qu'une serre comprise à l'alinéa d) de la catégorie 6 ou à l'alinéa m) de la catégorie 8 est un bâtiment?

Que faire si un client considère que la serre incluse dans la catégorie 8 est une dépense de capital au sens de l'article 37 de la Loi tandis qu'un autre la considère comme étant un BAPE?

Position Adoptée:

6 September 1994 Internal T.I. 9410837 - LIFE INSURANCE COMMISSIONS

Unedited CRA Tags
9(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Nature of Income

Principal Issues:

1 September 1994 Internal T.I. 9413847 - DEDUCTIBILITY OF EXPENSES

Unedited CRA Tags
18(1)(A) 18(1)(e) 152(4.2)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose

Principal Issues:

29 August 1994 Internal T.I. 9403197 - I.T.C. IN AN ASSOCIATED GROUP OF COMPANIES

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.

		7-940319
XXXXXXXXXX	Franklyn S. Gillman

Attention: XXXXXXXXXX

August 29, 1994

Dear Sirs:

Re: Subsection 127(10.1) of the Income Tax Act (the "Act")
Investment Tax Credit within an Associated Group of Companies

25 August 1994 Internal T.I. 9419527 - SHORT-TERM CONTRACTS

Unedited CRA Tags
9(1)
Summary Under
Tax Topics - Income Tax Act - Section 9 - Timing

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.

		August 25, 1994
	NORTH YORK DISTRICT OFFICE	HEAD OFFICE
G. Troy, Director 	Rulings Directorate
F.B. Fontaine
Attention: Konrad Karunaratne	(613) 957-8953
Basic Files
		Section 442-2-3
				941952

Income Recognition - Short Term Contracts
XXXXXXXXXX

25 August 1994 Internal T.I. 9416876 - DEF'N OF EMPLOYER'S CONTRIBUTION

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

Principal Issues:

3 May 1994 Internal T.I. 9410380 - RESOURCE ALLOWANCE

Unedited CRA Tags
1210(1)(a)(iii) 1206(1) 1204(1)(b.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.

Revenue Canada Round Table
Tax Executive Institute Conference
May, 1994

Question II (3)

RESOURCE INDUSTRY - RESOURCE ALLOWANCE

20 April 1994 Internal T.I. 9409740 - WITHHOLDING TAX - SOFTWARE MAINTENANCE FEES

Unedited CRA Tags
212(1)(d)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i)

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.

Western District Taxation Office Roundtable

Question 2

NON-RESIDENTS - COMPUTER SOFTWARE MAINTENANCE FEES