Income Tax Severed Letters - 1996-02-09

Administrative Letter

30 January 1996 Administrative Letter 9603392 F - DESTRUCTION DES REGISTRES

Unedited CRA Tags
230(4) 150 150.1

Position Adoptée:

Technical Interpretation - External

5 February 1996 External T.I. 9532095 F - FERR -ORDONNANCE DE SAISIE

Unedited CRA Tags
146.3(5) 56(1)t) 146.3(1) 146.3(2)

Principales Questions:

Fonds dans FERR font l'objet d'une saisie; montant mimimum à être versé par fiduciaire et à inclure dans revenu du rentier.

Position Adoptée:

1 February 1996 External T.I. 9600875 F - ENTENTE DE PARTAGE MODIFIEE

Unedited CRA Tags
146(16)

Principales Questions:

Entente de partage entre conjoints peut-elle être modifiée subséquemment conformément au paragraphe 146(16)

Position Adoptée:

1 February 1996 External T.I. 9531935 - TERMINATED DSLP, RETIRING ALLOWANCE

Unedited CRA Tags
6801 248(1) 60(j.1)

Principal Issues:

If an individual has received a payment on retiring in recognition of long service, would the receipt of deferred salary as a result of the termination of the individual's involvement in a salary deferred leave plan result in the payment not qualifying as a retiring allowance?

Position:

No

Reasons:

1 February 1996 External T.I. 9529825 F - IMPOSITION D'UNE RENTE PRESCRITE

Unedited CRA Tags
56(1)d) 60a) REG 300(1) REG 300(2)

Position Adoptée:

1 February 1996 External T.I. 9517445 - MEANING OF "DIRECTLY OR INDIRECTLY" IN 95(2)(A)

Unedited CRA Tags
95(2)(a)

Principal Issues:

Meaning of "directly or indirectly" in new subparagraph 95(2)(a).

Position: See letter.

Reasons: Intent( (and Finance comments).

1 February 1996 External T.I. 9600865 - LOSSS OF OFFICE, UNION POSITION, RA

Unedited CRA Tags
60(j.1)

Principal Issues:
Where an individual holds an elected position with his union, he continues to be paid by his employer and the union reimburses the employer for part of the salary and all of the employer's pension contributions; can the employer pay the individual a retiring allowance?

Position:
Only if there is a loss of office or employment

Reasons:
Generally, individual would still be considered to be employed by the employer so there is no loss of office or employment.

31 January 1996 External T.I. 9525585 - EXPENSES OF RRSP TRUST

Unedited CRA Tags
9 20(1)(bb)

Principal Issues:

Discussion of expenses associated with administration of and investments by RRSP trust.

Position:

Reiteration of previous positions and clarification of IT and Guide statements.

Reasons:

30 January 1996 External T.I. 9528835 F - CHOIX A L'ÉGARD D'UNE PARTICIPATION AU CAPITAL

Unedited CRA Tags
110.6(19) 110.6(21) 107(1) 106(2) 110.6(29)

Principales Questions:

Demande d'informations sur le choix concernant les biens appartenant à un contribuable le 22 février 1994 (choix pour que les dispositions du paragraphe 110.6(19) s'appliquent) et sur les pénalités applicables à un choix produit en retard lorsqu'un immeuble est détenu par une fiducie.

Position Adoptée:

30 January 1996 External T.I. 9533335 F - SERVICES POUR ACQUISITION DE MARCHANDISES

Unedited CRA Tags
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.

			5-953333
XXXXXXXXXX		Robert Gagnon

A l'attention de XXXXXXXXXX

Le 30 janvier 1995

Messieurs, Mesdames,

Objet: Alinéa 212(1)d) de la Loi

30 January 1996 External T.I. 9510385 - CARRYOVER OF MINIMUM TAX WHEN NON-RESIDENT

Unedited CRA Tags
120.2(1) 120.2(4)

Principal Issues:

Can minimum tax be carried over to offset Part I tax incurred when non-resident?

Position:

Yes, subject to 120.2(4).

Reasons:

29 January 1996 External T.I. 9600425 F - LETTER OF CREDIT CONTRIBUTION TO RCA

Unedited CRA Tags
248(1)

Principal Issues:

An article published in the "Taxation of Executive Compensation and Retirement" concerning letters of credit to secure post-employment obligations mentions that our position stated in October 1995 at the APFF conference is a departure from a previous position stated at the 1992 CTF conference and a return to a position stated at the 1988 CTF conference.

Position:

Recent position not inconsistent with position stated in 1992.

Reasons:

29 January 1996 External T.I. 9408365 - TRANSFER OF PROPERTY TO A TRUST FOR CONSIDERATION

Unedited CRA Tags
54(e)

Principal Issues:

Will a tranfer of property to a trust in return for a FMV promissory note prevent the application of paragraph (e) of section 54?

Position:

Yes

Reasons:

29 January 1996 External T.I. 9601575 - WESTERN GRAIN

Unedited CRA Tags
12(1)(x) 53(2) 9

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.

Agriculture and
Agri-Food Canada - WGTPP
Box 4046 960157
Regina, Sakatchewan A.M. Brake
S4P 3R9

Attention: Darren Oremba

January 29, 1996

Dear Sirs:

Re: Western Grain Transition Payments ("WGTPP")

26 January 1996 External T.I. 9600135 - SALARY DEFERRAL ARRANGEMENT

Unedited CRA Tags
R6801(a)(i) R6801(a)(vi)

Principal Issues:

Postponing the leave of absence to be taken by an employee past the six years prescribed by subparagraph 6801(a)(i) of the Regulations.

Position:

The deferral period can never exceed 6 years and where it is apparent that the terms to the plan can no longer be met, the arrangement is frustrated and all deferred funds must be paid out right away.

Reasons:

26 January 1996 External T.I. 9603015 - RESOURCE PROFITS, DIAMONDS, PRIME METAL STAGE

Unedited CRA Tags
1204(1)(b)R

Principal Issues:

Determination of the equivalent of the prime metal stage (PMS) for gem diamonds. Whether income from a diamond cutting facility processing gem diamonds is included in "resource profits" (REG 1204).

Position:

1. The equivalent of PMS for gem diamonds is stage at which the rough diamonds have been separated from the other minerals, cleaned and valued.

2. Income from a cutting facility processing rough gem diamonds having already reached the above stage would not qualify as "resource profits".

Reasons:

26 January 1996 External T.I. 9516185 - MEANING OF "FOR THE YEAR" IN SECTION 126

Unedited CRA Tags
126(1) 126(7) 94(1)(c)

Principal Issues:

Meaning of "for the year" in 126(1)(a)

Position:

Means the year for which the foreign income or profit tax is exigible in the foreign country

Reasons:

26 January 1996 External T.I. 9528085 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
R6801(a)

Principal Issues:

Does the plan meet the requirements of section 6801 of the Regulations?

Position:

No

Reasons:

25 January 1996 External T.I. 9601765 - WITHHOLDING

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

Principal Issues:

5 year limit re; withholding tax on interest

Position:

Anything less than 5 years would not qualify for exemption.

Reasons:

24 January 1996 External T.I. 9602275 - WESTERN GRAIN PAYMENTS

Unedited CRA Tags
12(1)(x) 53(2)(k)

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.

Human Resources Development Canada
Policy Interpretations Division
9th Floor, Tower B, Place De Ville 960227
Ottawa, Ontario A.M. Brake
K1A 0L1

Attention: Bob Rees, Policy Analyst

January 24, 1996

Dear sirs:

23 January 1996 External T.I. 9528515 F - FORMATION DE LA MAIN-D'OEUVRE - QUÉBEC

Unedited CRA Tags
18(1) 18(9)

Principales Questions:

Est-ce que la contribution au Fonds national de formation de la main-d'oeuvre administré par la Société québécoise de développement de la main-d'oeuvre et les autres contributions effectuées par un employeur en raison de l'obligation de consacrer à la formation 1% de sa masse salariale, tel que prévu par la Loi favorisant le développement de la formation de la main-d'oeuvre, seraient déductibles du revenu d'entreprise de l'employeur?

Position Adoptée:

23 January 1996 External T.I. 9521615 - FISCAL PERIOD LEGISLATION - RESERVE

Unedited CRA Tags
249.1 34.2

Principal Issues:

Whether a taxpayer would be entitled to a reserve as a result of the proposed legislation concerning fiscal periods.

Position:

Depends on all the facts of a particular situation.

New subsection 34.2(4) of the proposed legislation will provide for a reserve that a taxpayer may deduct in respect of December 31, 1995 income of a business carried on by the taxpayer that has a qualifying fiscal period. New subsection 34.2(1) will provide definitions of the terms "December 31, 1995 income" in respect of a business carried on by the taxpayer, and "qualifying fiscal period" in respect of a business of a taxpayer. New subsection 34.2(6) of the proposed legislation will describe situations where no reserve may be claimed.

Reasons:

23 January 1996 External T.I. 9527905 F - ARTICLE 79 ET 80

Unedited CRA Tags
79.1 80

Principales Questions:

1.Aux fins de l'ancien article 79, si la J.V.M. des biens acquis est moindre que le montant de la créance éteinte, doit-on considérer que le coût fiscal des biens saisis ne peut être supérieur à la J.V.M. et appliquer l'article 80 à l'excédent de la créance?

2. Application des articles 79, 80 et 79.1 à la même situation.

Position Adoptée:

22 January 1996 External T.I. 9520335 - FISCAL PERIOD LEGISLATION - SBD - SPI

Unedited CRA Tags
125(7) 249.1 34.1

Principal Issues:

Whether a professional corporation that is a member of partnership will be allowed to claim a small business deduction in its taxation year that will end on December 31, 1995, as a result of the proposed Legislation concerning fiscal periods.

Position:

22 January 1996 External T.I. 9532015 - ARTICLE XII - PAYMENTS FOR USE OF DATABASE

Unedited CRA Tags
ART XII

Principal Issues:

Are payments for use of a database eligible for exemption from withholding tax under paragraph 3(c) of Article XII of US Convention?

Position:

Question of fact.

Reasons:

22 January 1996 External T.I. 9532035 - ARTICLE XVI OF US CONVENTION

Unedited CRA Tags
ART XVI

Principal Issues:

Does Article XVI of the US convention exempt earnings of a Canadian resident from tax in Canada?

Position:

No.

Reasons:

19 January 1996 External T.I. 9528105 - FORGIVEN AMOUNT - 2ND PARTNERSHIP TIER

Unedited CRA Tags
80(1)

Principal Issues:

Whether a member of a partnership which in turn is a member of a second partnership is considered to be a partner of the second partnership for the purposes of 80(1)

Position:

No, must be member of debtor partnership

Reasons:

19 January 1996 External T.I. 9531875 - DISABILITY BENEFITS - LIFE INSURANCE POLICIES

Unedited CRA Tags
148 56(1)(d) 6(1)(f)

Principal Issues:

Whether or not amounts to be paid to a policyholder of a life insurance policy as disability benefits will be taxable.

Position:

can only be determined upon review of specific policies.

Reasons:

19 January 1996 External T.I. 9600625 - ASSESSMENT OF CDA

Unedited CRA Tags
89(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.

5-960062
XXXXXXXXXXJ. Teixeira
(613) 957-8953

Attention: XXXXXXXXXX

January 19, 1996

Dear Sirs:

Re: Capital Dividend Account

18 January 1996 External T.I. 9530045 - COMMODITY REFERENCE IN PAYING INTEREST

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

Principal Issues:

payment of interest by way of a fixed no of shares exempt under 212(1)(b)(vii)

Position:

No

Reasons:

18 January 1996 External T.I. 9530655 - ALIMONY PAID BY THE ESTATE AFTER DEATH

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

Principal Issues:

alimony payments required to be made by estate after death of payer

Position:

not deductible to estate or deceased nor included in income of recipient

Reasons:

18 January 1996 External T.I. 9502975 - MEAL EXPENSES

Unedited CRA Tags
67.1(1) 67.1(2)

Principal Issues:

17 January 1996 External T.I. 9600575 - XXXXXXXXXX

Unedited CRA Tags
118.5(1)(b)

Principal Issues:

17 January 1996 External T.I. 9525735 F - LOGEMENT GRATUIT

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

Principales Questions:

Est-ce que 15(1) s'applique au logement fourni gratuitement par une société à un employé qui détient le contrôle du holding qui détient les actions de la société?

Position Adoptée:

17 January 1996 External T.I. 9531035 - TRADING VACATION OR BONUS FOR HEALTH CARE

Unedited CRA Tags
6(1)(a)

Principal Issues:

general info on health care spending accounts and vacation trading in particular

Position:

employee is taxed on the amount of entitlement forgone at the time it is exchanged for other benefits

Reasons:

17 January 1996 External T.I. 9532245 - FOUR AND ONE DSLP

Unedited CRA Tags
6801(a)

Principal Issues:

Whether employee may split leave of absence into two periods separated by period of employment.

Position:

No - one leave of absence is to be funded.

Reasons:

16 January 1996 External T.I. 9529635 - WAGE LOSS REPLACEMENT PLANS

Unedited CRA Tags
6(1)(f)

Principal Issues:

An individual will be entitled to receive benefits under a wage loss replacement plan during three periods of time (an Initial Period, a Secondary Period, and a Long Term Period). The issue is the extent that benefits paid under each period are taxable.

Position:

Benefits paid under the Initial Period are taxable under 6(1)(a) and benefits paid under the Secondary Period (disability insurance is involved) are taxable under 6(1)(f). It is unclear whether benefits paid under the Long term Period are taxable under 6(1)(f).

Reasons:

15 January 1996 External T.I. 9527995 - REVERSAL OF REDUCTION IN ECE

Unedited CRA Tags
14(3)

Principal Issues:

Whether the reduction in the eligible capital expenditure of a taxpayer that is required by subsection 14(3) of the Act is reversed where the taxpayer subsequently disposes of the eligible capital property to a non-arm's length person.

Position:

The reduction is reversed.

Reasons:

11 January 1996 External T.I. 9600105 - JOINT EXPLORATION CORPORATION AND AMALGAMATION

Unedited CRA Tags
66(15)A 87(1.1)A

Principal Issues:

whether a new corporation formed on 87(1.1) amalgamation will be "joint exploration corporation" ("JEC"), where one of predecessor corporations had more than 10 shareholders

Position:

no

Reasons:

10 January 1996 External T.I. 9317875 - TRANSFER OF PROPERTY TO A PROTECTIVE TRUST

Unedited CRA Tags
54 paragraph (e)

Principal Issues:

Transfer of property to a protective trust. Is paragraph (e) of section 54 applicable?

Position:

Yes.

Reasons:

10 January 1996 External T.I. 9410685 - Transfers of property to revocable living trusts

Unedited CRA Tags
54 paragraph (e) 69(1)(b) 104(1)

Principal Issues:

Transfer of property to a revocable living trust. Does paragraph (e) of section 54 apply?

Position:

No.

Reasons:

10 January 1996 External T.I. 9518515 - Transfers of property to revocable living trusts

Unedited CRA Tags
54(e) 69(1)(b) 104(1)

Principal Issues:

Transfer of property to a revocable living trust. Does paragraph (e) of section 54 apply?

Position:

No.

Reasons:

8 January 1996 External T.I. 9519815 - WHETHER A GIFT?

Unedited CRA Tags
118.1(1) 110.1(1)

Principal Issues:

Whether dedication of XXXXXXXXXX to City considered a gift.

Position:

No.

Reasons:

5 January 1996 External T.I. 9532155 - LCT - RESERVES

Unedited CRA Tags
181.2(3)

Principal Issues:

Whether increases in the book value of depreciable assets for the purchase price excess over the book value of assets (up to their fair market value) where an amalgamation takes place, as sanctioned by the CICA Handbook, are reserves for LCT purposes.

Position:

Generally not.

Reasons:

4 January 1996 External T.I. 9522645 F - SI 16(1)B) EST APPL. SUR ACTION AVEC DIV. CUM. IMPAYÉ

Unedited CRA Tags
16(1)b) 110.6(8)

Principales Questions:

si 16(1)b) s'appl. sur action avec div. cum. impaye

Position Adoptée: non

13 December 1995 External T.I. 9529365 F - deduction primes assurance

Unedited CRA Tags
18(1)a) 18(1)h)

Principales Questions:

Déductibilité primes d'assurance- frais juridiques

Position Adoptée:

30 November 1995 External T.I. 9526475 F - MONTANT REÇU PAR VOLONTAIRE - ÉTUDE CLINIQUE

Unedited CRA Tags
3

Principales Questions:

Un montant reçu par un particulier (volontaire) pour sa participation dans une étude clinique est-il imposable?

Position Adoptée:

23 October 1995 External T.I. 9525485 - Transfers of property to revocable living trusts

Unedited CRA Tags
54(e) 69(1)(b) 104(1)

Principal Issues:

Transfer of property to a revocable living trust. Does paragraph (e) of section 54 apply?

Position:

No.

Reasons:

4 August 1995 External T.I. 9513565 - DEPLETION ALLOWANCE ON U.S. TIMBER PROPERTY

Unedited CRA Tags
13(21) 20(1)(a) REG 1100(1)(e) SCH VI REG 1200

Principal Issues:

17 July 1995 External T.I. 9507845 - FLOW THROUGH SHARES

Unedited CRA Tags
66(15) 66.1(6) 66(12.6) reg 6202 reg 6202.1

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.

		950784
XXXXXXXXXX                	Peter Lee
(613) 957-8977

Attention: XXXXXXXXXX

July 17, 1995

Dear Sirs:

Re: Technical Interpretation Regarding Flow-Through Share

28 June 1995 External T.I. 9507505 - cutting-drying-baling hay/manufacturing processing

Unedited CRA Tags
125.1(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.

	           	5-950750
XXXXXXXXXX          	J. Thompson
(613) 957-8954

Attention: XXXXXXXXXX

June 28, 1995

Dear Sirs:

Re: Definition of Manufacturing and Processing

5 June 1995 External T.I. 9514435 - Transfer of funds in eligible funeral arrangement

Unedited CRA Tags
148.1(3)

Principal Issues:

Is a transfer of funds to another financial institution subject to 148.1(3)

Position:

no

Reasons:

Conference

29 November 1995 CTF Roundtable Q. 1, 6M11910 - TRANSFERS OF PROPERTY TO PROTECTIVE & BARE TRUSTS

Unedited CRA Tags
54(e)

Principal Issues:

Transfer of property to a protective trust. Is paragraph (e) of section 54 applicable?

Position:

Paragraph (e) of section 54 is applicable

Reasons:

5 January 1996 CTF Roundtable Q. 31, 9523976 - GROSS-UP PAYMENTS

Unedited CRA Tags
9 212(1)(b) 12(1)(c) 20(1)(c)

Principal Issues:

The principal issue is the taxability of an amount described as "gross-up interest" on loans with non-residents. Specifically, are gross-up amounts when paid by a financial institution such as a bank to a non-resident directly, or paid on the non-resident's behalf under Part XIII, deductible as interest under paragraph 20(1)(c); section 9; or alternatively, as an ECE. Further when gross-up amounts are received by a Canadian bank from a non-resident, or indirectly received from a non-resident (ie. as a payment by the non-resident to his home country as a withholding tax) are these amounts taxable under section 9, paragraph 12(1)(c) or some other section?

Position:

See response for details - depends on facts - amounts received will be taxable as income.

Reasons:

29 November 1995 CTF Roundtable Q. 33, 6M11900 - TRANSFERS OF PROPERTY TO REVOCABLE LIVING TRUSTS

Unedited CRA Tags
paragraph (e) of section 54 69(1)(b) 104(1)

Principal Issues:

Transfer of property to a revocable living trust. Is paragraph (e) of section 54 applicable? If not, is it a full or partial disposition?

Position:

Full disposition at fair market value.

Reasons:

27 November 1995 CICA Roundtable, 9530990 - REPORTING OF FINANCIAL INSTRUMENTS

Unedited CRA Tags
112 20(1)(c)

Principal Issues:

Does treatment of debt or equity for tax purposes depend on legal form or accounting treatment?

Position:

Generally, follow legal form.

Reasons:

Technical Interpretation - Internal

29 January 1996 Internal T.I. 9602837 F - PRIMES D'ASSURANCE-VOYAGE

Unedited CRA Tags
118.2(2)q)

Position Adoptée:

24 January 1996 Internal T.I. 9533357 F - INTERPRÉTATION DE "CLIENT" A L'ALINÉA 181.1(3)F)

Unedited CRA Tags
181.1(3)f)

Principales Questions:

1.Quel est le sens de "client" aux fins de l'alinéa 181.1(3)f) de la Loi?
2.Est-ce que la définition de "client" au paragraphe 135(4) peut s'appliquer pour les fins de la Partie 1.3?

Position Adoptée:

18 January 1996 Internal T.I. 9528817 - ELIGIBILITY TO CLAIM MOVING EXPENSES

Unedited CRA Tags
62(1)

Principal Issues:

whether the decision in the Glaubitz case can be interpreted to mean that an individual who is unemployed following the move is ineligible to claim moving expenses.

Position:

The Glaubitz decision can be distinguished from the general unemployment situation. As long as the move is for the purpose of commencing employment at any time at the new work location the individual is entitled to claim moving expenses.

Reasons:

18 January 1996 Internal T.I. 9530017 - FOREIGN PENSION PLAN AS EBP

Unedited CRA Tags
248(1) 6(1)(g)

Principal Issues: employer contribution to foreign pension

Position:likely ebp contribution

Reasons:not rca or sda

18 January 1996 Internal T.I. 9530626 - MULTI-EMPLOYER WAGE LOSS PLAN NOT CONSIDERED 2 PLANS

Unedited CRA Tags
6(1)(f)

Principal Issues:

whether 6(1)(f) would apply to all employees covered by a multi-employer plan where one employer out of many makes no contributions to the plan

Position:

6(1)(f) would not apply

Reasons:

17 January 1996 Internal T.I. 9531046 - TRANSFER TO SPOUSE OF AGE AMOUNT

Unedited CRA Tags
70(2) 118.8 70(1)

Principal Issues:

whether surviving spouse may transfer age amount from 70(2) return

Position:

no

Reasons:

12 January 1996 Internal T.I. 9600016 - PART I.3 - CASH CONCENTRATION ACCOUNTS

Unedited CRA Tags
181(3) 181.2(3) 181.2(4)

Principal Issues:

20 December 1995 Internal T.I. 9530037 - SEVERANCE PAY AS A RIGHT\THING, NOT DEATH BENEFIT

Unedited CRA Tags
70(2)

Principal Issues:

severance pay as a right or thing rather than as a death benefit

Position:

death benefit

Reasons:

28 November 1995 Internal T.I. 9530430 - RETIRING ALLOWANCE

Unedited CRA Tags
60(j.1) 60(j.1)(ii)(A) 251(2) 212(1)(j.1)(i)

Principal Issues:

1. For the purpose of calculating the amount of a retiring allowance that may be transferred to an RRSP does one use the number of years of service within and without Canada.

2. Would one also include years of service rendered to a wholly owned subsidiary?

Position:

The number of years service rendered both the Canadian employer and its wholly owned foreign subsidiary while a resident and a non-resident of Canada are included.

Reasons:

7 November 1995 Internal T.I. 9524357 F - FRAIS DE DEMARCHE - CHANGEMENT DE ZONAGE

Unedited CRA Tags
20(1)cc) 20(1)dd)

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.

Ministerial Letter

26 January 1996 Ministerial Letter 9602728 F - AVOCAT NOMMÉ A LA MAGISTRATURE EN 1995

Unedited CRA Tags
24.1 25(1) 34.2

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.

DM'S OFFICE (2) DM # 22992
ASSOCIATE DEPUTY MINISTER (1) ADM # 960117
ADM'S OFFICE (3)
PENDING
RETURN TO I.T. RULINGS & INTERPRETATIONS
15TH FLOOR, ALBION TOWER
Le 26 janvier 1996

XXXXXXXXXX

Monsieur le Juge,

8 January 1996 Ministerial Letter 9533408 - RETIRING ALLOWANCE PAY IN LIEU OF NOTICE

Unedited CRA Tags
60(j.1)

Principal Issues:

distinction between retiring allowance and pay in lieu

Position:

Routine explanation provided

Reasons:

18 October 1995 Ministerial Letter 9527108 F - FIDUCIE XXXXXXXXXX

Unedited CRA Tags
104(5.3)

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.

DIRECTOR GENERAL'S OFFICE
AUTHOR
SUBJECT OR CORPORATE CASE FILE
ADM 951145

Le 18 octobre 1995

NOTE A L'INTENTION DE M. DENIS LEFEBVRE

Objet: XXXXXXXXXX