Income Tax Severed Letters - 1995-02-10

Principal Issues:

Principal Issues:

Principal Issues:

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.

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

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

Principal Issues:

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

Principal Issues:

Principal Issues:

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:

Principal Issues:

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)?

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:

Principal Issues:

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)