Income Tax Severed Letters - 1996-02-23

Miscellaneous

12 February 1996 Miscellaneous 951791A - INTEREST DEDUCTIBILITY - IT-315

Unedited CRA Tags
20(1)(c) 68 15(1)

Principal Issues:

Is It-315 applicable?

Position:

No

Reasons:

Technical Interpretation - External

20 February 1996 External T.I. 9605085 - STOCK DIVIDEND SHARES THOSE OF A SPECIFIED CLASS?

Unedited CRA Tags
248(1)

Principal Issues:

whether shares issued as a stock dividend would meet the definition of shares of a specified class

Position:

No.

Reasons:

19 February 1996 External T.I. 9530915 - LEASING BUSINESS

Unedited CRA Tags
REG 1100(16) REG 1100(15) 248("G")

Principal Issues:

Are acquisition of new leasing properties of different type still exempt pursuant to Reg 1100(16) ?

Position:

yes, provided no new business

Reasons:

15 February 1996 External T.I. 9532855 - RETIRING ALLOWANCE

Unedited CRA Tags
248(1)

Principal Issues:

whether severance pay, bonus for staying on considered retiring allowance

Position:

Not a retiring allowance

Reasons:

14 February 1996 External T.I. 9531195 - ADMIN FEES, OVERDRAFT, RRSP TRUST

Unedited CRA Tags
146(4)(a) 146(10)(b)

Principal Issues:

Can admin fees charged by the trustee of an RRSP trust put the trust in an overdraft position?

Position:

If terms of plan allow for trustee to collect from the rrsp trust then yes.

Reasons:

13 February 1996 External T.I. 9531625 - INVESTMENT CLUB, QUALIFIED INVESTMENT

Unedited CRA Tags
146(1)

Principal Issues:

Would an interest in an investment club that holds only qualified investments be a qualified investment for RRSP purposes?

Position:

Question of fact.

Reasons:

12 February 1996 External T.I. 9530635 - SDA, NON-PROFIT ORG EMP SAV PLAN

Unedited CRA Tags
248(1)

Principal Issues:

Would an employee savings plan implemented by a non-profit organization be considered an SDA?

Position:

Question of Fact

Reasons:

9 February 1996 External T.I. 9600735 - FORGIVENESS OF DEBT

Unedited CRA Tags
80(1) 12(4) 69(1)(b)

Principal Issues:

Forgiveness of debt over time

Position:

Section 80 applies and cost base is reduced

Reasons:

9 February 1996 External T.I. 9532075 F - RÉSERVOIR SOUTERRAIN POUR EMMAGASINER L'ESSENCE

Unedited CRA Tags
SCH 6e) SCH 13 SCH 43

Principales Questions:

Dans quelle catégorie doit être inclus un réservoir souterrain pour emmagasiner l'essence?

Position Adoptée:

8 February 1996 External T.I. 9533095 - SBC SHARES ELIGIBLE FOR RRSP

Unedited CRA Tags
146(1) REG 4900 REG 4901 REG 5100

Principal Issues:

Investment in a business corporation as a qualified investment for an RRSP

Position:

Routine reply on 4900(6) and (12) with update for October 31/95 passage of amendments (no discussion of transitional rules with respect to property acquired between Dec. 2/92 and November 29/94).

Reasons: N/A

8 February 1996 External T.I. 9508415 - U.S. SOCIAL SECURITY, LOCALLY ENGAGED DUAL CITZEN (7205)

Unedited CRA Tags
section 16 of canada pension plan regulations 126 ART V of Social security agreement for canada and U.s.

Principal Issues:

Whether a dual Canadian/U.S. citizen who is hired locally in the U.S. to work for the Canadian Embassy in Washington is covered under the Canada Pension Plan ("CPP") or the U.S. Social Security legislation.

Position:

T/P is covered under U.S. Social Security legislation

Reasons:

7 February 1996 External T.I. 953335A F - INTERPRÉTATION D'ENTREPRISE PRINCIPALE A 181.1(3)F)

Unedited CRA Tags
181.1(3)f)

Principales Questions:

1. Est-ce que la coopérative n'opère qu'une entreprise?
2.Quel est le sens de "principale" pour les fins de 181.1(3)f)?
3.S'il y a plus d'une entreprise d'importance équivalente, est-ce que l'on peut prétendre qu'il n'y a pas d'entreprise principale?

Position Adoptée:

7 February 1996 External T.I. 9530805 - DONATIONS TO AGENTS OF THE CROWN

Unedited CRA Tags
118.1

Principal Issues:

Whether a letter from a representative of the Ministry of the Attorney General is sufficient to establish that an organization is an agent of the Crown.

Position:

It is not sufficient.

Reasons:

7 February 1996 External T.I. 9602375 - TRANSFERS TO CORPORATIONS AND STATUS AS SBC

Unedited CRA Tags
74.4(2)

Principal Issues:

Can the applicability of subsection 74.4(2) vary during a taxation year.

Position:

yes.

Reasons:

7 February 1996 External T.I. 9532605 - 6(2)

Unedited CRA Tags
6(1)(e) 6(1)(e.1) 6(1)(k)

Principal Issues:

nominal lease costs

Position:

not prudent in most situations where a lessee is paying only nominal lease costs to advise clients to calc automobile benefits "as usual"

Reasons:

7 February 1996 External T.I. 9603955 - ACB OF FLOW-THROUGH SHARES

Unedited CRA Tags
66.3(3)

Principal Issues:
Is the ACB of a flow-through share still nil after it no longer qualifies as a flow-through share?

Position:
yes.

Reasons:
There is no provision in the Act which overrides or reverses the deeming provision in subsection 66.3(3) of the Act.

6 February 1996 External T.I. 9533105 - MEDICAL EXPENSES

Unedited CRA Tags
118.2(2)(a)

Principal Issues:

Whether an amount paid to a medical practitioner for hair transplant surgery can be regarded as having been made "in respect of ... medical services" for the purposes of paragraph 118.2(2)(a) of the Income Tax Act.

Position:

Generally yes

Reasons:

6 February 1996 External T.I. 9602845 - CONVERT EMPLOYER PAID DISABILITY PLAN TO NON-TAX

Unedited CRA Tags
6(1)(f)

Principal Issues:

can a disability plan to which the employer has contributed be converted to an employee pay all plan as originally intended -issue of retroactive changes and what constitutes a new plan as opposed to a continuation of an existing plan (where the liability for premiums has been shifted from employer to employees)

Position:

-cannot retroactively change the plan & it is a question of fact as to whether a plan amendment creates a new plan
-the existing plan will be a plan which is subject to 6(1)(f) even if the plan documentation indicates otherwise because the employer did make contributions to it even if that was not the intent

Reasons:

6 February 1996 External T.I. 9532815 - PRIVATE HEALTH SERVICES PLANS

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.

									953281
XXXXXXXXXX							M. Eisner

Attention: XXXXXXXXXX

February 6, 1996

Dear Sirs:

Re: Private Health Services Plans

This is in reply to your letter of December 15, 1995 concerning the above subject in relation to same-sex spouses.

6 February 1996 External T.I. 9533295 - RENUNCIATION OF CEE

Unedited CRA Tags
66(12.66)(d)

Principal Issues:

Whether a corporation and a partnership deal at arm's length, for purposes of paragraph 66(12.66)(d) of the Act, when the general partner is a wholly-owned subsidiary of the corporation.

Position:

Not if CEE will be renounced to the general partner.

Reasons:

6 February 1996 External T.I. 9529455 - LIFE LEASES

Unedited CRA Tags
54 40(2)(b)

Principal Issues:

6 February 1996 External T.I. 9531315 - PRIVATE HEALTH SERVICES PLAN

Unedited CRA Tags
248(1) 6(1)(A)(I)

Principal Issues:

whether in a "cost plus" plan for PHSP the administrator may be an association to which the employer belongs

Position:

yes-not necessary that administrator be only a trusteed plan or insurance co.

Reasons:

5 February 1996 External T.I. 9528445 - DEDUCTIBILITY OF REPAYABLE INCOME AMOUNTS

Unedited CRA Tags
18(1)(a) 18(1)(e) 34.2 249.1

Principal Issues:

Whether repayable amounts related to a physician's overbilling in respect of services rendered can be carried back to the taxation year in which they were included in a taxpayer's income and deducted therefrom or whether they can only be deducted in the year in which the repayment is made. If they cannot be carried back, would the repayment reduce "December 31, 1995 income".

Position:

Depends on all the relevant facts of a particular situation.

The matching principle under GAAP should be applied to determine the truer picture of a taxpayer's profit under subsection 9(1). However, the determination of profit is also a matter of law and subject to the provisions of the Act. Paragraph 18(1)(a) provides that no deduction shall be made in respect of an outlay or expense except to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the business or property. Paragraph 18(1)(e) prevents the deduction of an amount as, or on account of, a reserve, a contingent liability or amount or a sinking fund except as expressly permitted by this Part.

Reasons:

5 February 1996 External T.I. 9532355 - LENDING OF $ TO CHILD-ATTRIBUTION RULES

Unedited CRA Tags
74.1 56(4.1)

Principal Issues:

tax implications of parent or grandparent lending money to a child or grandchild at no interest for the purchase of either a home or income producing securities

Position:

referred to IT-510 and 511. Ordinarily when a parent loans funds on an interest-free basis to an adult child for the purpose of assisting the child in buying a home to be used as a principal residence, without any income to be derived therefrom, is not subject to 56(4.1).

Reasons:

5 February 1996 External T.I. 9519335 - age tax credit and tax under 180.2 on separate returns

Unedited CRA Tags
118(2) 180.2 70(2) 150(4) 104(23)(d)

Principal Issues:

5 February 1996 External T.I. 9532825 - MEANING OF LABOUR ORGANIZATION

Unedited CRA Tags
149(1)(k)

Principal Issues:
Whether an organization which promotes and regulates sound labour relations, negotiates collective agreements and pursues other similar activities on behalf of its employer-members qualifies as a labour organization.

Position:
It does not.

Reasons:
The expression "labour organization" refers to organizations that carry on labour related activities for the benefit of workers.

1 February 1996 External T.I. 9533055 - PROPOSED CORPORATE RE-ORG AND INTEREST DEDUCTIBILITY

Unedited CRA Tags
20(1)(c) 84.1

Principal Issues:

Whether interest is deductible on assumed debt on corp. re-org and amalgamation. What is the PUC after re-org and whether 84.1 applies

Position:

Question of fact. Sent him copies of conference answer and IT-489R. See officer analysis.

Reasons:

1 February 1996 External T.I. 9532125 - PROPOSED LEGISLATION - FISCAL PERIOD -PROFESSSIONAL CORP

Unedited CRA Tags
249.1

Principal Issues:

Whether a company that offers consulting and bookkeeping services, as well as the preparation of financial statements and tax returns is subject to the provisions of new paragraph 249.1(1)(b) of the proposed legislation in respect of fiscal periods contained in the Notice of Ways and Means Motion dated November 27, 1995, which was tabled in the House of Commons on December 12, 1995.

Position

Depends of the facts of each particular situation.

Paragraph 249.1(1)(b) will apply to a professional corporation that would, if the fiscal period ended at the end of the calender year in which it began, be in the period a member of a partnership. The term "professional corporation" will be defined in subsection 248(1) to mean a corporation that carries on the professional practice of an accountant, dentist, lawyer, medical doctor, veterinarian or chiropractor.

Reasons:

1 February 1996 External T.I. 9533175 - CLERGY AND MEMBERS OF RELIGIOUS ORDERS

Unedited CRA Tags
8(1)(c) 110(2)

Principal Issues:

Follow up to previous file. Writer disagrees with our interpretation of certain legislative provisions and felt we had not adequeately addressed his concern regarding the tax treatment of certain members of the clergy and religious orders.

Position:

No further comments provided, no change in position.

Reasons:N/A

1 February 1996 External T.I. 9603735 - FREQUENT FLYER TRAVEL -MOMMERSTEEG V QUEEN

Unedited CRA Tags
6(1)(a)

Principal Issues:

taxation of free travel thru frequent flyer program

Position:

taxable to the extent points acquired thru employer paid travel

Reasons:

31 January 1996 External T.I. 9531305 - 4093-J2 TAXATION OF JAPANESE PENSION

Unedited CRA Tags
115

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							953130

Attention: XXXXXXXXXX

January 31, 1996

Dear Sirs:

Re: Canada - Japan Income Tax Convention

30 January 1996 External T.I. 9603255 - XXXXXXXXXX

Unedited CRA Tags
118.2(2)(e)

Principal Issues:
whether receipts issued by XXXXXXXXXX provided to learning disabled/other children may qualify for purposes of 118.2(2)(e)

Position:
question of fact, individual determination required. Insufficient info provided to even opine whether institute may be considered to provide equipment, facilities or personnel "specially" for the care or care and training of individuals suffering a particular handicap

Reasons:

30 January 1996 External T.I. 9519795 - PERIODIC PENSION PAYMENT IN YEAR 1 OF RRIF (7224-8)

Unedited CRA Tags
Sec 5 of Income tax conventions interpretation act ART 18 212(1)(q)

Principal Issues:

Concerns clarification on the meaning of "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretations Act (the "ITCIA") with respect to a registered retirement income fund ("RRIF") that is established in a year.

Position:

Where property or funds are transferred to a RRIF in a particular year, both the "minimum amount" and the fair market value of the RRIF, as referred to in subparagraphs (iii) and (iv) of paragraph (c) under the definition of "periodic pension payment" in section 5 of the ITCIA, are determined on the assumption that the transfer took place immediately before the beginning of the particular year.

Reasons:

29 January 1996 External T.I. 9530235 F - AVANTAGE CONFÉRÉ A UN EMPLOYÉ-COTISATION CENTRE DE SANTÉ

Unedited CRA Tags
6(1)a) 18(1)l)

Principales Questions:
i)Est-ce que des montants payés à un centre de conditionnement physique pour permettre aux employés en général d'avoir accès à des équipements constitue un avantage pour un employé donné?
ii)Est-ce qu'un montant versé par un employeur à un centre de massothérapie et de thalassothérapie, constitue un avantage exclu en vertu de la division 6(1)a)(iv)(A) de la Loi?

25 January 1996 External T.I. 9527735 F - SERVICE RENDU A L'ETRANGER-REVD'ENTRE.EXPL.ACTIV.CANADA?

Unedited CRA Tags
125(1) 125(7)

Principales Questions:

Est-ce que les revenus tirés des services rendus à l'étranger par une société constitue un revenu «tiré d'une entreprise exploitée au Canada» aux fins de l'article 125 de la Loi?

Position Adoptée:

23 January 1996 External T.I. 9528595 F - DISPOSITION IMMEUBLE

Unedited CRA Tags
ART 9

Position Adoptée:

18 January 1996 External T.I. 9528975 - MEDICAL EXPENSES

Unedited CRA Tags
118.2(2)(a)

Principal Issues:

Paragraph 118.2(2)(a)

1.whether a payment made to an electrologist for electrolysis services rendered in a province is a qualifying medical expense
2.whether a payment made to a dental hygienist (who satisfies the medical practitioner requirement) for electrolysis services is a qualifying medical expense
3.whether a payment made to a nurse (who satisfies the medical practitioner requirement) for electrolysis services is a qualifying medical expense
4.whether a payment in respect of electrolysis made to a physician is a qualifying medical expense where the service is performed by an employee (an electrologist) of the physician

Position:

1.no
2.no
3.it might not
4.Yes - provided all the necessary requirements are satisfied

Reasons:

16 January 1996 External T.I. 9525465 - 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:

10 January 1996 External T.I. 9405995 - TRANSFER OF PROPERTY TO A PROTECTIVE TRUST

Unedited CRA Tags
54(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. 9429625 - TRANSFER OF PROPERTY TO A PROTECTIVE TRUST

Unedited CRA Tags
54(e)

Principal Issues:

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

Position:

Yes.

Reasons:

31 October 1995 External T.I. 9507485 - EMPLOYEES AT CANADIAN EMBASSY IN SAUDI ARABIA (8019-6)

Unedited CRA Tags
115(2)(c) 115(2)(e) 250(1)(C)

Principal Issues:

Whether remuneration paid to non-resident persons who are Locally-Engaged Staff of the Canadian Embassy in Saudi Arabia is subject to tax in Canada under subsection 115(2) of the Act.

Position:

Yes.

Reasons:

22 August 1995 External T.I. 9505805 F - DEVOLUTION IRREVOCABLE AU CONJOINT

Unedited CRA Tags
248(9.2)

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.

5-950580
XXXXXXXXXX Michel Lambert
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 22 août 1995

Mesdames, Messieurs,

Objet: Demande d'interprétation concernant
le paragraphe 248(9.2) de la Loi

12 February 1995 External T.I. 9529615 - DEC31,95 RESERVE, EARNED INCOME

Unedited CRA Tags
34.2(1) 146(1)

Principal Issues:

Will a reserve included in income under proposed subsection 33(5) be included in the computation of earned income for RRSP purposes?

Position:

only if taxpayer actively involved in the business

Reasons:

Technical Interpretation - Internal

8 November 1997 Internal T.I. 9518397 F - AVANCES PARTIE I.3-ADVANCES

Unedited CRA Tags
181.2(3)(c)

Principales Questions:

Avances sur contrat visées par 181.2(3)c)

Position Adoptée:

14 February 1996 Internal T.I. 9601757 - APPLICATION OF SECTION 80 TO A PARTNERSHIP

Unedited CRA Tags
80

Principal Issues:

Section 80 (pre - 1994) - Partnership - As section 80 cannot be applied to a partnership (other than to reduce the tax basis of certain property), can section 9 be used as an alternative to include the amount of the forgiven debt in the income of the partnership (as the debt is directly related to the acquisition of inventory).

Position:

Yes - but only to the extent of inventory (which was purchased with the related debt) on hand at the beginning of the year.

Reasons:

8 February 1996 Internal T.I. 9529667 - ABIL - SHAREHOLDER LOAN

Unedited CRA Tags
39(1)(c) 40(2)(g) 50(1)

Principal Issues:

Whether an allowable business investment loss can be claimed in respect of money loaned by taxpayers to a corporation which has ceased to carry on business.

Position:

Cannot determine.

Reasons:

7 February 1996 Internal T.I. 9601717 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801 6(3) 8(1)(n)

Principal Issues:

1.Whether plans meet requirements of section 6801 of the Regulations.
2.What are the tax consequences when the arrangement is cancelled.

Position:

6 February 1996 Internal T.I. 9532477 - LEGAL FEES - GUARANTEE AND RECEIVERSHIP

Unedited CRA Tags
39(1)(c) 40(1)(a)(i)

Principal Issues:

Whether legal fees incurred by a taxpayer to avoid having to honour his guarantee, to revive his corporation and to oppose the sale of the business by the receiver-manager are deductible or can be claimed as an allowable business investment loss.

Position:

The legal fees are neither deductible as an allowable business investment loss, expenses of disposition, eligible capital expenditures or current expenditures.

Reasons:

22 January 1996 Internal T.I. 9530067 - GIFT OR SALE?

Unedited CRA Tags
54

Principal Issues:

Had a particular property not been disposed of prior to death, would the fact that, by virtue of the deceased Will, the property would have been bequeathed to the same beneficiary, be an influencing factor in determining whether the disposition should be treated as being a gift when, in fact, the deceased sold the property prior to death to a son/grandson for $1,000 which was far less than FMV.

Position:

Not a factor. The Will provides direction to the executor of the estate to distribute property left after death and does not have force to negate or change actions taken by the deceased prior to death. The Will only applies to property held on death and does not apply to property sold or gifted prior to death. The estate cannot distribute something it does not have.

Reasons:

19 January 1996 Internal T.I. 9603906 - INVENTORY AMENDMENTS REMISSION OF TAXES

Unedited CRA Tags
10

Principal Issues:

Whether a Remission of taxes will be granted in cases affected by the proposed amendments to section 10 as a result of the Freisen case.

Position: No.

The tax policy reflected in the coming into force provisions makes it clear that no remission should be granted.

Reasons:

8 January 1996 Internal T.I. 9525137 - INVESTMENT TAX CREDIT

Unedited CRA Tags
127(9) 127(11) REG 5202

Principal Issues:

Whether the B.C. Ice Cold Storage Case should be applied to entitle a taxpayer to ITC on a cold storage system constructed to maintain the taxpayer's XXXXXXXXXX products in a frozen condition even though the products were blast-frozen by the taxpayer.

Position:

The taxpayer is entitled to the ITC on the property which is a qualified property as it is used for the purpose of processing.

Reasons:

5 January 1996 Internal T.I. 9532557 - SHAREHOLDER BENEFIT - DEEMED INTEREST

Unedited CRA Tags
80.4(2) 80.4(3)

Principal Issues:

whether subsection 80.4(3) applies in a given situation

Position:

yes

Reasons:

6 December 1995 Internal T.I. 9530370 - COMMENTS ON FCA DECISION IN THE CASE OF HOEFELE ET AL

Unedited CRA Tags
6(1)(a)

Principal Issues:

mortgage interest subsidies

Position:

subsidies to compensate for higher cost of living is taxable

Reasons:

6 December 1995 Internal T.I. 9530380 - RULES RELATING TO A SHAREHOLDER-TO-BE

Unedited CRA Tags
15(2)

Principal Issues:

s/h loan rules and whether rules apply where creditor is not a s/h until after the loan is made

Position:

current rules would not apply but Dept of Finance is reviewing the draft proposal to change these rules

Reasons:

30 November 1995 Internal T.I. 9530440 - M & P

Unedited CRA Tags
125.1

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
November 1995

Question - XX

MANUFACTURING & PROCESSING

16 November 1995 Internal T.I. 9511987 F - DEDUCTION DE DEPENSES- PROJET ABANDONNÉ

Unedited CRA Tags
18)1)b) 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.

30 October 1995 Internal T.I. 9516317 F - VALIDITÉ DES DIVIDENDES DISCRÉTIONNAIRES

Unedited CRA Tags
56(2) 74 75 245(2)

Principales Questions:

validité des dividendes discrétionnaires

Position Adoptée:

Ministerial Letter

2 February 1996 Ministerial Letter 9533418 - FISCAL PERIOD - PROFESSIONAL CORPORATION

Unedited CRA Tags
34.2 249.1

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 95-08511M
ADM'S OFFICE
RETURN TO RULINGS, 15th Floor, Albion Tower
February 2, 1996

XXXXXXXXXX

Dear XXXXXXXXXX

31 January 1996 Ministerial Letter 9533008 - ADDITIONAL YEAR POSTPONEMENT, SDLP

Unedited CRA Tags
6801

Principal Issues:

Can a deferred leave period that has already been postponed a year be postponed another year?

Position:

Yes, provided it does not exceed the 6 year limitation

Reasons:

12 January 1996 Ministerial Letter 9531078 - CONTRIBUTIONS TO RRSPS BY JUDGES

Unedited CRA Tags
204.2(1.1) 147.1(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.

FRENCH VERSION FOLLOWS
ADM'S OFFICE (3) ADM # 80483
PENDING COPY
RETURN TO 15TH FLOOR, ALBION TOWER

Signed on January 12, 1996

XXXXXXXXXX

Dear Sir:

30 November 1995 Ministerial Letter 9527588 - clawback of old age security pension

Unedited CRA Tags
180.2

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.

MINISTER/DEPUTY MINISTER'S OFFICE 95-07509M
ADM'S OFFICE
RETURN TO 15TH FLOOR, ALBION TOWER
RULINGS DIRECTORATE

November 30, 1995

XXXXXXXXXX

Dear XXXXXXXXXX