Income Tax Severed Letters - 1995-02-10

Ministerial Correspondence

9 November 1994 Ministerial Correspondence 942884B - MEALS AND ENTERTAINMENT

Unedited CRA Tags
18(1) 67 67.1

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.

ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE FILE

November 9, 1994

XXXXXXXXXX

Dear XXXXXXXXXX:

Technical Interpretation - External

2 February 1995 External T.I. 9500225 - CREDITOR PROOF

Unedited CRA Tags
55(3)(a)

Principal Issues:

2 February 1995 External T.I. 9500555 - RETRACTION RIGHT

Unedited CRA Tags
85(1)(e.2)

Principal Issues:

31 January 1995 External T.I. 9432175 - QUALIFIED INVESTMENTS RRSP

Unedited CRA Tags
REG 4900(6) REG 4900(12)

Principal Issues:

31 January 1995 External T.I. 9432185 - QUALIFIED INVESTMENTS RRSP

Unedited CRA Tags
REG 4900(6) REG 4900(12) 206(2)

Principal Issues:

31 January 1995 External T.I. 9421605 - CAPITAL GAINS ELECTION AND PRINCIPAL RESIDENCE EXEMPTION

Unedited CRA Tags
54 40 110

Principal Issues:
The issue is whether land in excess of 1/2 hectare qualifies for the principal residence exemption and a perception that this provision discriminates against rural residents.

31 January 1995 External T.I. 9501095 F - COLLATERALIZED SHARES

Unedited CRA Tags
112(2.4) 112(2.5)

Principales Questions:

112(2.4) applicable lorsque le produit d'émission d'actions sert à gagner un revenu de bien pour reporter des pertes accumulées.

Position Adoptée:

31 January 1995 External T.I. 9423775 - COST OF LAND INVENTORY AFTER AMALGAMATION

Unedited CRA Tags
87(2)(b)

Principal Issues:

30 January 1995 External T.I. 9421615 - DISPOSITION OF REAL ESTATE

Unedited CRA Tags
12(1) 54 13(21.1) REG 11002 20(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.

		942161
XXXXXXXXXX	B. Kerr

Attention: XXXXXXXXXX

January 30, 1995

Dear Sirs:

Re: Disposition of Land and Building

30 January 1995 External T.I. 9423555 - DISPOSITION

Unedited CRA Tags
12(1) 13 54 248(20)

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.

		942355
XXXXXXXXXX	B. Kerr

Attention: XXXXXXXXXX

January 30, 1995

Dear Sirs:

Re: Commercial and Residential Rental Properties

This is in response to your letter of September 7, 1994, wherein you requested an advance tax ruling.

30 January 1995 External T.I. 9431785 - RRSP- QUALIFIED INVESTMENTS

Unedited CRA Tags
4900(4) 4900(1)(j)

Principal Issues:

27 January 1995 External T.I. 9431935 - EXPENDITURES IN RESPECT OF RENTAL PROPERTY

Unedited CRA Tags
9 20(1)(a)

Principal Issues:

26 January 1995 External T.I. 9429995 - congenital myotonic dystrophy & disability plan

Unedited CRA Tags
ITAR 19 6(1)(f)

Principal Issues:
application of ITAR 19 where 1994 loss of employment arose as a result of a congenital disability first diagnosed in 1991

25 January 1995 External T.I. 9432725 - LSVCC QUALIFYING TRUST RRSP FUNDS USED TO AQUIRE

Unedited CRA Tags
127.4(1)

Principal Issues:Re: LSVCCs; must RRSPs use only new contributions to fund LSVCC share purchases?

25 January 1995 External T.I. 9431625 - MANAGEMENT FEES

Unedited CRA Tags
18(1)(a) 67

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.

January 25, 1995
5-943162
J. Teixeira

Memo to file : Management fees.

25 January 1995 External T.I. 9415865 - PAYMENTS TO CAREGIVERS

Unedited CRA Tags
81(1)(h)

Principal Issues:

25 January 1995 External T.I. 9419595 - FOSTER CARE BY AN EMPLOYEE

Unedited CRA Tags
5 8

Principal Issues:
employment income for foster parenting & the applicable expenses

24 January 1995 External T.I. 9425915 - TRANSFER UK PENSION TO RRSP

Unedited CRA Tags
56 60

Principal Issues:rules and proceedures for transfer of UK pension to an RRSP.

24 January 1995 External T.I. 9427135 - PERSONAL RESIDENCE EXEMPTION - BENEFICIAL OWNERSHIP

Unedited CRA Tags
54 40(2)

Principal Issues:

24 January 1995 External T.I. 9427995 - TAXABILITY OF WAGE LOSS REPLACEMENT PLANS

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

Principal Issues:

24 January 1995 External T.I. 9428115 - TAXABILITY OF MEAL ALLOWANCES AND REIMBURSEMENTS

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

Principal Issues:

23 January 1995 External T.I. 9423655 F - TERRAINS BOISÉS - BIENS AGRICOLES ADMISSIBLES OU NON

Unedited CRA Tags
110.6(1) 110.6(2) 9 39

Principales Questions:

1. Quelle est la nature du gain découlant de la vente de terrains boisés?

2. Si la vente de terrains boisés résulte en un gain en capital, est-ce que les terrains boisés sont des «biens agricoles admissibles» selon la définition du paragraphe 110.6(1) de la Loi?

3. Est-ce qu'un particulier qui détient des terrains boisés a exploité une entreprise agricole aux fins de la définition de «bien agricole admissible»?

Position Adoptée:

20 January 1995 External T.I. 9500415 - GIFTS TO CROWN AGENTS

Unedited CRA Tags
110.1(1)(b) 118.1(1)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(b)
Summary Under
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Crown Gifts

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.

PRINCIPAL ISSUE:

Whether an organization that is a Crown agent can issue official income tax receipts for gifts received.

Position TAKEN:

Receipts can be issued.

Reasons FOR POSITION TAKEN:

18 January 1995 External T.I. 9432795 - : CONGE SABBATIQUE

Unedited CRA Tags
: REG 6801

Principales Questions:
Dispositions de l'article 6801 du Reglement

Position Adoptée:
Routine

17 January 1995 External T.I. 9429725 - WHETHER OR NOT AN INSURANCE POLICY IS AN RCA

Unedited CRA Tags
207.6(2) 248(1)

Principal Issues:

17 January 1995 External T.I. 9421895 - 7661-1 PART XIII ON SOFTWARE ROYALTIES

Unedited CRA Tags
212(1)(d) ART XII

Principal Issues:

16 January 1995 External T.I. 9425905 - EPSP - CAPITAL GAINS ELECTION

Unedited CRA Tags
110.6(19) 144(1) 144(7.1)

Principal Issues:

16 January 1995 External T.I. 9425675 - DEDUCTIBILITY OF UNION DUES

Unedited CRA Tags
8(1)(f)(iv) 8(5)

Principal Issues:
A union establishes a scholarship fund. Will dues paid by its members into the scholarship be deductible under subparagraph 8(1)(i)(iv)?

22 December 1994 External T.I. 9426715 F - FRAIS DE GARDE D'ENFANTS

Unedited CRA Tags
63(3)

Principales Questions:

Les frais payés pour des activités parascolaires se déroulant dans et à l'extérieur d'une école primaire sont-ils des «frais de garde d'enfants» au sens de cette expression définie au paragraphe 63(3) de la Loi?

Position Adoptée:

6 December 1994 External T.I. 9428305 - DAMAGES PAYMENTS

Unedited CRA Tags
56(1)(d) 12.2

Principal Issues:

6 December 1994 External T.I. 9428135 - FOREIGN PENSION PLANS

Unedited CRA Tags
56(1)(a)(i) 6(1)(g) 248(1)

Principal Issues:

23 November 1994 External T.I. 9419685 - 9

Unedited CRA Tags
39

Principal Issues:

21 November 1994 External T.I. 9417965 F - IMPOT PARTIE XIII-LOGICIEL ADAPTE & PRET A EMPLOIE

Unedited CRA Tags
212(1)(D)(I) 212(1)(d)

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.

5-941796
XXXXXXXXXXP. Diguer
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 21 novembre 1994

Monsieur,

Objet: Impôt de la Partie XIII et le sous-alinéa 212(1)(d)(i) de la Loi de l'impôt sur le revenu (Canada)

25 January 1994 External T.I. 9419885 F - ASSURANCE-VIE COLLECTIVE TEMPORAIRE

Unedited CRA Tags
6(4) REG 2700

Position Adoptée:

Conference

20 December 1994 CICA Roundtable, 9430830 - EMPLOYMENT BENEFITS - RELOCATION PAYMENTS

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

Revenue Canada Roundtable
1994 Halifax CICA
December, 1994

QUESTION No. 3

EMPLOYEE RELOCATION - TAX EQUALIZATION

20 December 1994 CICA Roundtable, 9430840 - EMPLOYMENT EXPENSE - FAX MACHINE, CELL PHONE ETC

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

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 Roundtable
1994 Halifax CICA
December, 1994

QUESTION No. 9

EMPLOYMENT EXPENSES - FAX MACHINES, CELLULAR PHONES, ETC.

Technical Interpretation - Internal

6 February 1995 Internal T.I. 9432606 F - PENSION PAYÉE A UN ENFANT MAJEUR

Unedited CRA Tags
60.1(1)(b) 60(b) 60(c) 56(1)(b) 56(1)(c)

Position Adoptée:
Ce paiement ne serait pas déductible.

24 January 1995 Internal T.I. 9423867 - RRSP REPORTING PAYOUTS ON DEATH

Unedited CRA Tags
146(8.8)

Principal Issues:How to report amounts out of an RRSP upon the annuitant's death

24 January 1995 Internal T.I. 9430907 - STOCK BONUS PLAN WHEN AMOUNTS ARE TAXABLE

Unedited CRA Tags
7

Principal Issues:When are benefits under a specific share purchase plan taxable?

21 November 1994 Internal T.I. 9418117 - TUITION & EDUCATION T. C. FOR UNIVERSITY NOT DESIGNATED

Unedited CRA Tags
118.5 118.6

Principal Issues:
whether tuition tax credit & education tax credit are available in respect of a university that is NOT designated under the Canada Student Loans program

25 February 1994 Internal T.I. 9404477 F - REPORT DE PERTE ACQUISITION DE CONTROLE

Unedited CRA Tags
111(5)a)(i) 87(2.1)

Principales Questions:

Des pertes autres qu'en capital peuvent-elles faire l'objet d'un report prospectif contre les revenus d'une corporation issue d'une fusion

Position Adoptée:

25 January 1994 Internal T.I. 9405667 - SOCIAL BENEFITS REPAYMENT

Unedited CRA Tags
180.2 70(2) 104(23) 150(4)

Principal Issues:

Ministerial Letter

11 January 1995 Ministerial Letter 9430008 - QUALIFIED INVESTMENT RRSP

Unedited CRA Tags
4900

Principal Issues: