Principal Issues:
Does subsection 78(1) apply where a canco borrows from a non-resident parent?. The loan interest is not paid but capitalized pusuant to 18(2) and 18(3.1). In the same situation, does 18(4) apply ?

30 August 1995 External T.I. 9503045 - CORPORATE STATUS-DUTCH BV WITH UNLIMITED LIABILITY

Unedited CRA Tags

95(1)

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Corporation

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.

		950304
XXXXXXXXXX	Jim Wilson
(613) 957-2123

Attention: XXXXXXXXXX

August 30, 1995

Dear Sirs:

Re: Corporate Status of a Netherlands BV

30 August 1995 External T.I. 9520955 - DEDUCTIBILITY OF AN EXCHANGE LOSS

Unedited CRA Tags

20(1)(e)(ii) 39(2)

Summary Under

Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e)

Summary Under

Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange

borrowing for capital purpose on capital account

Principal Issues:

24 August 1995 External T.I. 9513365 - DISABILITY-RELATED EMPLOYMENT BENEFITS

Unedited CRA Tags

6(16)

Principal Issues:

23 August 1995 External T.I. 9508355 F - PERTE EN CAPITAL

Unedited CRA Tags

85(4) 40(2)(g)

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.

5-950835
XXXXXXXXXX M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 23 août 1995,

Monsieur,

Objet: Demande d'interprétation technique portant sur les alinéas 40(2)g) et 53(1)f.1) de la Loi de l'impôt sur le revenu (la "Loi")

23 August 1995 External T.I. 9514235 - TAX TREATMENT OF A RADIO BROADCASTING LICENCE

Unedited CRA Tags

SCH II 14

Principal Issues:

22 August 1995 External T.I. 9518465 - SHARE OF FAMILY FARM CORPORATION

Unedited CRA Tags

110.6(1)

Summary Under

Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation

Principal Issues:

21 August 1995 External T.I. 9514275 - 75(2) - ESTATE FREEZE- SUBCRIPTION OF SHARES BY A TRUST

Unedited CRA Tags

75(2)(b)

Summary Under

Tax Topics - Income Tax Act - Section 75 - Subsection 75(2)

Principal Issues:

21 August 1995 External T.I. 9514725 F - REGLE GENERALE ANTI-EVITEMENT

Unedited CRA Tags

84.1 245(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.

5-951472
XXXXXXXXXX (613) 957-8953

A l'attention de XXXXXXXXXX

Le 21 août 1995,

Monsieur,

21 August 1995 External T.I. 9514935 - CANADIAN RESOURCE PROPERTY

Unedited CRA Tags

66(15) 66.2(5)

Summary Under

Tax Topics - Income Tax Act - Section 66 - Subsection 66(15) - Canadian Resource Property

Principal Issues:

21 August 1995 External T.I. 9519755 - PROCEEDS OF DISPOSITION

Unedited CRA Tags

54(c)

Summary Under

Tax Topics - Income Tax Act - Section 44 - Subsection 44(1)

Summary Under

Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition

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.

		951975
XXXXXXXXXX			D.A. Palamar

Attention: XXXXXXXXXX

August 21, 1995

Dear Sir:

Re: Paragraph (c) of the definition "proceeds of disposition" in section 54 of the Income Tax Act (the "Act")

18 August 1995 External T.I. 9520295 - ROYALTY INCOME ACTIVE BUSINESS INCOME

Unedited CRA Tags

125(7)

Principal Issues:
Can royalty income be considered active business income?

17 August 1995 External T.I. 9514985 - PRESCRIBED SHARES - CAPITAL GAINS EXEMPTION

Unedited CRA Tags

6205(1) 6205(2)

Summary Under

Tax Topics - Income Tax Regulations - Regulation 6205 - Subsection 6205(1)

Summary Under

Tax Topics - Income Tax Regulations - Regulation 6205 - Subsection 6205(2)

Principal Issues:

15 August 1995 External T.I. 9501895 - PERSONAL USE OF AUTO

Unedited CRA Tags

6(1)(e) 6(1)(K)

Principal Issues:

15 August 1995 External T.I. 9520265 - RRSP WITHDRAWALS GROSS OR NET

Unedited CRA Tags

146(8)

Principal Issues: Valuation of withdrawal from RRSP

15 August 1995 External T.I. 9511095 - STRUCTURED SETTLEMENT

Unedited CRA Tags

56(1)(d)

Principal Issues:

11 August 1995 External T.I. 9509745 - SHAREHOLDER/EMPLOYEE HOUSING LOAN

Unedited CRA Tags

15(2) 80.4

Summary Under

Tax Topics - Income Tax Act - Section 15 - Subsection 15(2.4)

Principal Issues:

10 August 1995 External T.I. 9511195 - XXXXXXXXXX - OFFICE IN HOME

Unedited CRA Tags

Principal Issues:

4 August 1995 External T.I. 9519925 - IS AN INDIAN BAND COUNCIL A CANADIAN MUNICIPALITY?

Unedited CRA Tags

149(1)(c) 118.1(1) 110.1(1)(a)(iv)

Summary Under

Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(c)

Principal Issues:

3 August 1995 External T.I. 9507895 - DISBURSEMENT QUOTA - GIFT OF CAPITAL PROPERTY

Unedited CRA Tags

149.1(1) 110.1(3) 118.1(6) 3501(1)(h)(ii)

Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Disbursement Quota

Principal Issues:

2 August 1995 External T.I. 9502685 - INDIANS

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.

		950268
XXXXXXXXXX	A.M. Brake

August 2, 1995

Dear XXXXXXXXXX:

This is in reply to your letter of January 17, 1995 and is further to that of September 26, 1994 and Mr. Denis Lefebvre's reply thereto dated October 31, 1994. I apologize for the delay in replying.

2 August 1995 External T.I. 9512895 - INDIAN TUITION FEES

Unedited CRA Tags

118.5 118.6

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.

		951289
XXXXXXXXXX	A.M. Brake

August 2, 1995

Dear XXXXXXXXXX:

2 August 1995 External T.I. 9516835 - NPO - INDIAN FORRESTRY CORPORATION

Unedited CRA Tags

81(1)(a) 149(1)(l)

Summary Under

Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)

Principal Issues:

26 July 1995 External T.I. 9513935 - GUIDELINE 4 AND DEFINITION OF (INDIAN) RESERVE

Unedited CRA Tags

81(1)(a)

Principal Issues:

24 July 1995 External T.I. 9505725 F - GAIN OU PERTE SUR TAUX DE CHANGE

Unedited CRA Tags

IT-95R

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.

5-950572
XXXXXXXXXX M. Séguin

A l'attention de XXXXXXXXXX

Le 24 juillet, 1995

Monsieur,

24 July 1995 External T.I. 9508885 F - ALLOCAT.FRAIS DE DÉPLACEMENT-DÉCRET CONSTRUCTION

Unedited CRA Tags

6(1)b)vii.1)

Principales Questions:

Est-ce qu'il peut y avoir un avantage imposable, selon le paragraphe 6(1) de la Loi de l'impôt sur le revenu (Canada) (ci-après la «Loi»), pour les employés, dont certains d'entre eux sont régis par le décret de la construction du Québec (ci-après le «Décret»), oeuvrant dans le domaine de l'installation et de la réparation de machinerie lorsque l'employeur leur verse une indemnité pour frais de déplacement?

Position Adoptée:

18 July 1995 External T.I. 9515435 - PAYMENTS TO MP BY POLITICAL PARTY

Unedited CRA Tags

5 6(1)(a)

Principal Issues:

11 July 1995 External T.I. 9505305 F - NON-RESIDENT

Unedited CRA Tags

128.1 94.1 95(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.

	5-950530
XXXXXXXXXX		(613) 957-8953

A l'attention de XXXXXXXXXX

Le 11 juillet 1995,

Monsieur,

10 July 1995 External T.I. 9509195 F - FUSION-PERTES

Unedited CRA Tags

87(2.1)

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.

5-950919
XXXXXXXXXX M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 10 juillet 1995,

Monsieur,

5 July 1995 External T.I. 9514495 - INDIANS -- EMPLOYEES -- GUIDELINE 4

Unedited CRA Tags

81(1)(a)

Principal Issues:

5 July 1995 External T.I. 9516005 - GUIDELINE 2 - EMPLOYMENT INCOME OF STATUS INDIANS

Unedited CRA Tags

81(1)(a)

Principal Issues:

30 June 1995 External T.I. 9431455 - GRANDFATHER PROVISIONS

Unedited CRA Tags

CLASS 34(j)(i)(B) CLASS 34(j)(i) CLASS 34(j)(ii) CLASS 34(j)(ii)(B)

Principal Issues:

29 June 1995 External T.I. 9509215 - INDIANS - GUIDELINES 2 AND 4

Unedited CRA Tags

Principal Issues:

27 June 1995 External T.I. 9502805 - INDIANS - MUNICIPAL CORPORATION

Unedited CRA Tags

149(1)(d)

Principal Issues:

23 June 1995 External T.I. 9511685 - TYPES OF PROPERTY

Unedited CRA Tags

55(3)(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.

5-951168
XXXXXXXXXX J. Teixeira
(613) 957-8953

Attention: XXXXXXXXXX

June 23, 1995

Dear Sirs:

Re: Types of Property

21 June 1995 External T.I. 9515415 - WESTERN GRAIN

Unedited CRA Tags

12(1)(x) 53(2) 9 28

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. Gordon R. White

Director
Financial Operations and 951541
Special Projects A.M. Brake
Agriculture Canada
Ottawa, Ontario
K1A 0C5

Attention: Bill Johnston

June 21, 1995

Dear Sirs:

Re: Western Grain Transition Payments Act

31 May 1995 External T.I. 951455A - 6363-1 FOREIGN AFFILIATE - INVESTMENT BUSINESS

Unedited CRA Tags

95(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

International Fiscal Association 1995 Conference

QUESTION 3

Subsection 95(1) - Investment Business Definition

31 May 1995 External T.I. 951455B - 6363-1 FOREIGN AFFILIATE-SPECIFIED MEMBER OF PARTNERSHIP

Unedited CRA Tags

95(2)(a)(ii)(c)

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

International Fiscal Association 1995 Conference

QUESTION 8

Clause 95(2)(a)(ii)(C) - "Specified Member" of a Partnership

Conference

31 May 1995 IFA Roundtable Q. 10, 9514550 - 6363-1 FOREIGN AFFILIATE - INVESTMENT BUSINESS

Unedited CRA Tags

95(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

International Fiscal Association 1995 Conference

QUESTION 10

Investment Business Definition

3 May 1995 CICA Roundtable, 9512370 - U.S. ALTERNATIVE MINIMUM TAX

Unedited CRA Tags

126(7) ART XXIV

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

ALBERTA CICA ROUND TABLE

Question No. 13

FOREIGN TAX CREDIT - U.S. ALTERNATIVE MINIMUM TAX

Technical Interpretation - Internal

30 August 1995 Internal T.I. 9517157 - HEALTH AND WELFARE TRUST-INDEPENDANT TRUSTEE

Unedited CRA Tags

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 30, 1995

	Penticton Tax Services	Headquarters
	Blair Sixsmith	A. Humenuk
	Assistant Director of 	957-8953
	 Verification and Enforcement
		951715

XXXXXXXXXX
Health and Welfare Trust

3 August 1995 Internal T.I. 9514567 - INDIANS

Unedited CRA Tags

149(1)(c)

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.

		951456
XXXXXXXXXX	A.M. Brake

August 3, 1995

Dear XXXXXXXXXX:

Re: Indian Reserves and Donee status for Charitable Donations

18 July 1995 Internal T.I. 9517596 - INDIANS -- EMPLOYEES -- GUIDELINE 4

Unedited CRA Tags

81(1)(a)

Principal Issues:

30 June 1995 Internal T.I. 9503907 - TAX STATUS OF CHEQUE RETURNED BY CASH METHOD FARMER?

Unedited CRA Tags

28(1)

Summary Under

Tax Topics - General Concepts - Payment & Receipt

receipt of cheque (that is not subsequently dishonoured) is payment at that time

Principal Issues:

Ministerial Letter

6 September 1995 Ministerial Letter 9519238 - NEGATIVE PERCEPTION OF HEALTH SPENDING ACCT BY EMPLOYEE

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/DM'S OFFICE				Y.S.  95-05156M
ADM'S OFFICE
RETURN TO 15TH FLOOR, ALBION TOWERS

XXXXXXXXXX September 6, 1995

Dear XXXXXXXXXX:

6 September 1995 Ministerial Letter 9519858 - DECEMBER 31 FISCAL PERIOD

Unedited CRA Tags

33 249.1

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 95-05299M
ADM'S OFFICE
RETURN TO RULINGS, 15th Floor, Albion Tower

September 6, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

31 August 1995 Ministerial Letter 9520758 - FISCAL PERIOD

Unedited CRA Tags

249.1

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 95-05529M
ADM'S OFFICE
RETURN TO RULINGS, 15th Floor, Albion Tower

August 31, 1995

XXXXXXXXXX

Dear XXXXXXXXXX:

You are here

Income Tax Severed Letters - 1995-09-22

Ruling

Technical Interpretation - External

Conference

Technical Interpretation - Internal

Ministerial Letter