Income Tax Severed Letters - 1996-03-22

Miscellaneous

Ruling

23 February 1996 Ruling 960053A - PERSONAL SERVICES BUSINESS

Unedited CRA Tags
125(7)

Principal Issues:

Whether a business to be incorporated would be considered to be a personal services business.

Position:

It probably would, although cannot determine conclusively.

Reasons:

Technical Interpretation - External

19 March 1996 External T.I. 9531185 - COMMUTED VALUE OF U.S. DEFERRED ANNUITY TO CDN.RESIDENT

Unedited CRA Tags
56(1)(d) 60(a) 248(1) XVIII US Treaty XXII US Treaty

Principal Issues:

Whether the commuted value of a U.S. deferred annuity contract (acquired by a U.S. resident/annuitant) and payable upon the death of the annuitant to a named Canadian resident beneficiary is included in income.

Position:

General comments provided. Could qualify as a non-taxable receipt (i.e. inheritance/gift) however there is not enough information to make that determination.

Reasons:

19 March 1996 External T.I. 9604285 - BUS DEDUCT FOR ELEVATOR TO GIVE ACCESS TO DISABLED

Unedited CRA Tags
20(1)(qq) 20(1)(rr)

Principal Issues:

whether the installation of an elevator large enough to accomodate a hospital bed qualified for a deduction under 20(1)(qq)

Position:

no

Reasons:

18 March 1996 External T.I. 9601805 F - BIENS AGRICOLES - CATÉGORIE DE BIENS

Unedited CRA Tags
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.

XXXXXXXXXX 5-960180

Le 18 mars 1996

Monsieur,

Objet: Biens agricoles de remplacement

18 March 1996 External T.I. 9531605 - BARBADOS SOCIETY WITH RESTRICTED LIABILITY

Unedited CRA Tags
95

Principal Issues:

What is the status of a society with restricted liability created under the Barbados Societies With Restricted Liability Act ("SRL Act") for the purposes of the Income Tax Act?

Position:

Corporation

Reasons:

18 March 1996 External T.I. 9600385 - INTEREST ON BORROWING TO MAKE DIST

Unedited CRA Tags
20(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.

5-960038
XXXXXXXXXX J. Teixeira
(613) 957-8953

Attention: XXXXXXXXXX

March 18, 1996

Dear Sirs:

Re: Deductibility of interest on debt

18 March 1996 External T.I. 9521675 - USE OF LOSSES, CONVERSION OF EMPLOMENT INCOME, PSB

Unedited CRA Tags
111 18(1)(p) 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.

		952167
XXXXXXXXXX	B. Kerr

Attention: XXXXXXXXXX

March 18, 1996

Dear Sirs:

Re: Non-Capital Losses and Personal Services Business

15 March 1996 External T.I. 9607945 - bankrupt corporation - deemed year end

Unedited CRA Tags
128(1)(d) 128(1)(e) 128(2)(D)

Principal Issues:

whether deemed year end of a bankrupt is at date of receiving order or the date of the petition

Position:

the year end is on the date of the petition

Reasons:

14 March 1996 External T.I. 9605605 - RETIRING ALLOWANCE RE-EMPLOYMENT

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

Principal Issues:

Rollover of retiring allowance to RRSP

Position:

I gave her our general position with respect to going back to work, contractor, etc.

Reasons:

13 March 1996 External T.I. 9531135 - TRUST RENTAL INCOME EARNED INCOME

Unedited CRA Tags
146(1)(a)(iii) 12(1)(m) 146(1)(e)(ii)

Principal Issues:

Whether rental income earned from real property in an intervivos trust and allocated to a beneficiary of the trust would qualify under the definition of earned income found in subsection 146(1) of the Income Tax Act?

Position:

No

Reasons:

13 March 1996 External T.I. 9608415 - DISPOSAL OF PARTNERSHIP INTEREST

Unedited CRA Tags
98(5)

Principal Issues:

disposal of partnership interest

Position:

no gain or loss

Reasons:

12 March 1996 External T.I. 9605175 F - INDEMNITE DE PRÉAVIS

Unedited CRA Tags
248(1) 56(1)a)(ii) 6(3)

Position Adoptée:

11 March 1996 External T.I. 9531575 F - IT 315

Unedited CRA Tags
20(1)(c)

Principales Questions:

But du IT-315

Position Adoptée:

11 March 1996 External T.I. 9532905 F - APPLICATION DES NOUVEAUX ALINÉAS 80(2)B) ET 80(2)H)

Unedited CRA Tags
80(2)b) 80(2)h)

Principales Questions:

1.Est-ce qu'il y a disposition ou novation de la dette dans une situation hypothétique?
2.Quelles sont les conséquences fiscales en vertu de l'article 80 s'il y a disposition de la dette et une nouvelle dette est émise en échange?
3.Est-ce que l'article 80 s'applique aux intérêts composés?
4.Est-ce que l'article 212(1) s'applique aux intérêts (simples et composés)?

Position Adoptée:

7 March 1996 External T.I. 9606785 - amount designated 104(13.1) withholding tax 212(1)(C)

Unedited CRA Tags
212(1)(c) 104(13.1) 104(13)

Principal Issues:

Is an amount payable by a Canadian trust to a non-resident beneficiary for which a designation under 104(13.1) has been made subject to non-resident withholding tax under 212(2)(c)?

Position:

The amount designated under 104(13.1) is not subject to 212(1)(c).

Reasons:

7 March 1996 External T.I. 9528435 - "PROFITS" AS USED IN 144(1)

Unedited CRA Tags
144(1) 144(10) 147(1) 9(1)

Principal Issues:
Whether "profits" must be an "after-tax" amount as set out in IT-280R; 2) whether s. 67 reasonableness test is applied in the same manner to EPSP contributions as applied to bonuses and other remuneration; 3) does "profits" in 144(1) mean the same as "profits" in 144(10).

Position:
1) No;
2) Yes;
3) Yes

Reasons:
Reconsidered position in IT-280R; 2) logical extension since EPSP income is like salary and we have already adopted same criteria for RCA's; 3) see 931352.

6 March 1996 External T.I. 9606135 - CCPC SHARES IN RRSP

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

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

6 March 1996 External T.I. 9601515 - SUBSCRIPTION FOR SBIT UNITS

Unedited CRA Tags
REG 4900(6)

Principal Issues:

Whether proceeds of disposition of an RRSP investment must be paid to RRSP trustee or to annuitant.

Position:

To RRSP trustee

Reasons:

6 March 1996 External T.I. 9530665 F - ACTION ADMISSIBLE DE PETITE ENTREPRISE

Unedited CRA Tags
ART 110.6(1) ART 110.6(14)f)

Position Adoptée:

6 March 1996 External T.I. 9532425 - ADMINISTRATION FEES CHARGED TO RESP

Unedited CRA Tags
146.1(2)(a) 146.1(1)

Principal Issues:

Whether Act permits RESP earnings to be applied to plan administration and trustee charges.

Position:

Yes.

Reasons:

5 March 1996 External T.I. 9504905 - ARREARS INTEREST ON LOSS CARRYBACK

Unedited CRA Tags
161(7)

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.

5-950490
XXXXXXXXXX J. Teixeira
(613) 957-2095

Attention: XXXXXXXXXX

March 5, 1996

Dear Sirs:

Re: Interest calculation on revised loss claims

1 March 1996 External T.I. 9530145 - MOVING EXPENSES - TWO RELOCATIONS

Unedited CRA Tags
62(1)

Principal Issues:

whether eligible moving expenses related to each of two relocations are deductible under circumstances described.

Position:

Under the circumstances, the eligible expenses related to the first move would likely be deductible with the second being considered not a qualifying move.

Reasons:

29 February 1996 External T.I. 9604315 - NO DEDUCTION FOR EXP OF CHILD IN CUSTODY OF PAYER

Unedited CRA Tags
60.1(2)

Principal Issues:

where separated or divorced parents have joint custody and the court order/agreement specifies that 56.1(2) and 60.1(2) apply, whether payments for the maintenance of children residing with the payer will qualify for the deduction on the basis that the other spouse shares in the custody of those children -also whether children who have reached the age of majority can still be in the custody of parents

Position:

no and no (except where a child who has reached the age of majority cannot withdraw from parents care and control because of disability or other reason)

Reasons:

29 February 1996 External T.I. 9527695 F - date de creation d'une fiducie pour les fins de 104(4)B)(II)

Unedited CRA Tags
104(4)b)(ii)

Principales Questions:

Détermination de la date de création d'une fiducie pour les fins du sous-alinéa 104(4)(b)(ii) de la Loi dans 5 situations données.

Position Adoptée:

28 February 1996 External T.I. 9605555

Unedited CRA Tags
QUALIFIED INVESTMENTS FOR RRSP REG 4900

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 960555

Attention: XXXXXXXXXX

February 28, 1996

Dear Sirs:

Re: Qualified Investments for RRSPs

27 February 1996 External T.I. 9603895 - PRINCIPAL RESIDENCE

Unedited CRA Tags
54 45 40(2)

Principal Issues:

26 February 1996 External T.I. 9525315 F - SOCIÉTÉS ASSOCIÉES

Unedited CRA Tags
256

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.

5-952531
XXXXXXXXXX M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 26 février 1996,

Monsieur,

Objet: Article 256 de la Loi de l'impôt sur le revenu (la "Loi") Interprétation technique

23 February 1996 External T.I. 9526285 F - AVANTAGE IMPOSABLE D'UNE SOCIÉTÉ ÉTRANGERE AFFILIÉE

Unedited CRA Tags
15(1) 4(4) 95(1) 91(1) 92(1)

Principales Questions:

23 February 1996 External T.I. 9604805 - ESTATE LITIGATION - TAX CONSEQUENCES

Unedited CRA Tags
70(5)(a)

Principal Issues:

What are the tax consequences flowing from an out-of-Court settlement negotiated between an estate and a claimant.

Position:

Cannot determine.

Reasons:

23 February 1996 External T.I. 9530925 F - ALLOCATION DE RETRAITE - INDEMNITÉ POUR DOMMAGES

Unedited CRA Tags
56(1)a)(ii) 60j.1) 56(1)l.1) 60o.1)

Principales Questions:

22 February 1996 External T.I. 9604945 - TIMING OF FLOW-THROUGH SHARE ISSUE

Unedited CRA Tags
66(15) 66(12.6) 66(12.62) 66(12.64)

Principal Issues:

Whether flow-through shares can be issued after the exploration expenses have already been incurred.

Position:

Yes, provided there is a valid agreement between the shareholder and the corporation, as required in the definition of flow-through share in subsection 66(15), prior to the expenditures being incurred.

Reasons:

22 February 1996 External T.I. 9603885 - VALUATION OF INTEREST IN CHARITABLE REMAINDER TRUST

Unedited CRA Tags
118.1

Principal Issues:

How to determine the value of a gift of an interest in a charitable remainder trust.

Position:

Can use life expectancy tables, but the appropriate discount rate to use is a question of fact in each case.

Reasons:

21 February 1996 External T.I. 9606125 F - IMPOT SUR LE REVENU TIRÉ D'OPÉRATIONS FORESTIERES

Unedited CRA Tags
127(1) REG 700(1) 110.6(19)

Principales Questions:

Changement de position suite à une lettre reçue de XXXXXXXXXX (4-952893) à la suite de notre lettre à XXXXXXXXXX le 15 juin 1995
(5-950625). Dans cette interprétation, nous avions indiqué que la disposition de terres boisées n'entrait pas dans le calcul du «revenu pour l'année tiré d'opérations forestières dans la province» aux fins de l'article 127 de la Loi et du paragraphe 700(1) du Règlement.

Position Adoptée:

20 February 1996 External T.I. 9533125 F - FORMATION DE LA MAIN-D'OEUVRE - QUÉBEC

Unedited CRA Tags
18(1)(a) 18(1)(b) 18(9) 67.1

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:

20 February 1996 External T.I. 9521075 - TRANSFER OF PROPERTY TO JOINT TENANCY

Unedited CRA Tags
69(1)(b) 69(1)(c) 70(5)

Principal Issues:

Is a transfer of property from single ownership to joint tenancy a disposition?

Position:

Yes.

Reasons:

16 February 1996 External T.I. 9601605 - CEE ON SUB'S PROPERTY FOR NO CONSIDERATION

Unedited CRA Tags
66(12.6) 2461)

Principal Issues:

(1) Do exploration expenses incurred by a corporation on property owned by a wholly-owned subsidiary for no consideration qualify as CEE of the corporation? (2) Any tax implications to the subsidiary?

Position:

(1) Question of fact. (2) Subsection 246(1) may apply to the Subsidiary.

Reasons:

15 February 1996 External T.I. 9525855 F - AVANTAGE CONFÉRÉ ET ALLOCATION DE RETRAITE

Unedited CRA Tags
6(1)(a) 15(1) 248(1)

Principales Questions:

1.Est-ce qu'un avantage imposable serait attribué à M. A pour l'utilisation du matériel de la Société ou en raison du fait que le matériel est mis à sa disposition?

2.Si un avantage était conféré à M. A, est-ce que la valeur de cet avantage serait considéré comme une rémunération d'emploi imposable en vertu de l'article 6 de la Loi de l'impôt sur le revenu (ci-après la Loi) ou comme un avantage aux actionnaires imposable en vertu du paragraphe 15(1) de la Loi?

3.Le fait, pour M. A, d'agir comme consultant et de poursuivre des activités de recherche pour la Société pourrait-il faire en sorte qu'un montant reçu à compter de la cessation d'emploi ne soit pas considéré comme une allocation de retraite, telle que définie au paragraphe 248(1) de la Loi?

Position Adoptée:

12 February 1996 External T.I. 9335775 - Revocable Living Trusts (Grantor Trusts)

Unedited CRA Tags
104(1) 54 69(1)(b)(ii) 69(1)(c)

Principal Issues:

Is a transfer of property to a revocable living trust a transfer at fair market value of the remainder interest only? (Question 33 of the 1988 Revenue Canada Round Table)

Position:

Transfer of the property will be at its full fair market value at the time that legal title is transferred to the trust. Question 33 of the 1988 Round Table is withdrawn.

Reasons:

12 February 1996 External T.I. 9524995 - CDC - DESIGNATION TAXABLE CAPITAL GAIN BY A TRUST

Unedited CRA Tags
104(21) 89(1)

Principales Questions:

Interaction between subsections 104(21) and 89(1) of the Act

Position Adoptée:

8 February 1996 External T.I. 9528695 - ATTRIBUTION RULES AND DEEMED INTEREST

Unedited CRA Tags
74.4(2)(d) 74.5(1)

Principal Issues:

Whether interest received on a loan to a designated person reduces the deemed interest determined under subsection 74.4(2).

Position:

No.

Reasons:

7 February 1996 External T.I. 9520375 - SR&ED ITC'S AND A WIND-UP

Unedited CRA Tags
88(1)(e.2) 87(2)(l) 12(1)(v) 37(1)

Principal Issues:

Reduction of the SR&ED pool by ITC's claimed in the previous year when a wind-up occurs.

Position:

ITC's claimed in the short taxation year prior to the wind-up will reduce the parent's SR&ED pool in the taxation year following the wind-up.

Reasons:

7 February 1996 External T.I. 9532525 - WHETHER DRAFT LEG AFFECTS DEF'N OF TRUST

Unedited CRA Tags
104(5.3) 108(1) 70(5)

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 953252

February 7, 1996

Dear Sir:

Re: 1995 Federal Budget Proposals -
Elimination of the Election to Defer the "21-Year Rule"

This is in reply to your letter of December 6, 1995, concerning the above.

31 January 1996 External T.I. 9423785 - INDIANS - TRUST INCOME

Unedited CRA Tags
81(1)(a)

Principal Issues:

(a) In order to provide a status Indian with tax exemption on his or her income received from a trust, is it sufficient that the trust is administered by trustees who are resident on reserve? (b) To that end, would a corporate trustee be considered to reside on reserve if it maintained an office on reserve, from which it administered the trust, although its head office would be located off reserve?

Position:

(a)No.

(b)No.

Reasons:

31 January 1996 External T.I. 9519465 - LIMITED RECOURSE FINANCING

Unedited CRA Tags
143.2 96(2.2)

Principal Issues:

Interpretation of proposed 143.2 as it relates to certain scenarios submitted. Determining the limited recourse amounts and whether the "expenditure" in respect of property acquired by a partnership would be the cost for capital cost allowance and capital gains purposes.

Position:

Opinion given in respect of the application of relevant provisions under section 143.2 as they relate to taxpayers, including partnerships, in general.

Reasons:

15 January 1996 External T.I. 9525865 F - ÉTABLISSEMENT STABLE

Unedited CRA Tags
REG 400

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.

5-952586
XXXXXXXXXX M. Séguin
(613) 957-8953

A l'attention de XXXXXXXXXX

Le 15 janvier 1996,

Monsieur,

20 December 1995 External T.I. 9525835 - INDIANS - RESIDENCE OF EMPLOYER

Unedited CRA Tags
81(1)(a)

Principal Issues:

Whether there is a continuing usefulness in having the college's head office and payroll office situated on reserve.

Position:

No.

Reasons:

Conference

21 November 1995 CTF Roundtable, 9529700 - Acqui. of control by a group - closely-held CORPORATION

Unedited CRA Tags
111(5) 249(4)

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.

				1995 Canadian Tax Foundation Conference
					Revenue Canada Forum

Acquisition of Control by a Group

Technical Interpretation - Internal

6 March 1996 Internal T.I. 9603366 - UNION SPONSORED DPSP

Unedited CRA Tags
147(1)

Principal Issues:

Union sponsoring a DPSP

Position:

It cannot

Reasons:

6 March 1996 Internal T.I. 9606766 - PRESCRIBED DEBT OBLIGATION - RENEWAL OPTION

Unedited CRA Tags
12(4) REG 7000(4)

Principal Issues:

Whether a particular two year investment certificate in which the second year is renewable at the option of the investor is a prescribed debt obligation.

Position:

Yes

Reasons:

1 March 1996 Internal T.I. 9603927 - SPECIAL WORKSITE ALLOWANCES

Unedited CRA Tags
6(1)(b)

Principal Issues:

22 February 1996 Internal T.I. 9603567 - DISPOSITION OF A COTTAGE BY A TESTAMENTARY TRUST

Unedited CRA Tags
104(21) 104(13) 104(14)

Principales Questions:

Tax implications resulting from the disposition of a property held since 1957 by an estate.

Position Adoptée:

13 February 1996 Internal T.I. 9600587 F - INDIENS - EXONÉRATION DES REVENUS D'INTÉRETS

Unedited CRA Tags
81(1)a)

Principales Questions:

Est-ce que les revenus d'intérêts provenant d'obligations d'épargne du Canada et de dépôts à terme acquis dans une succursale d'une institution financière située dans une réserve et gagnés par une Indienne inscrite qui demeure dans une réserve sont exonérés aux fins de la Loi?

Position Adoptée:

8 February 1996 Internal T.I. 9529477 - INDIANS - GUIDELINE 4

Unedited CRA Tags
81

Principal Issues:

Whether Guideline 4 applies to exempt the employment income earned by Indians employed by the XXXXXXXXXX and other organizations.

Position:

Cannot determine whether Guideline 4 applies.

Reasons:

26 January 1996 Internal T.I. 9600487 - NON-CAP LOSS WHERE T/P INCOME & LOSS FROM SIMILAR SOURCES

Unedited CRA Tags
111(8)

Principal Issues:
calculation of part F of the formula for a non-capital loss where taxpayer has both income and a loss from a particular type of income (i.e. rental, farming, business, professional) as well as subdivision e deductions in excess of the total amount of income from all sources

Position:
income and losses from different sources of employment, business, property, etc. should be determined separately so that the amount of income shown on form T1A is not netted by any losses from a source

Reasons:
if income from all sources is computed with reference to the net amounts shown on the T1 return and is less than the total of subdivision e deductions, then the total losses will be understated as so will the non-capital loss

25 January 1996 Internal T.I. 9529806 - CAP LOSS ON FORGIVENESS ON NON-INTEREST DEEMED NIL

Unedited CRA Tags
40(2)(g)(ii)

Principal Issues:

validity of the position in para 6 & 10 of IT239R2 & contrast with IT-159

Position:

Position is valid and loss is correctly deemed to be nil. The position in IT-159 would allow the taxpayer to not recognize the loss so that any future recovery would not create a gain -in this case, it is academic since the taxpayer has forgiven a portion of the loan

Reasons:

9 January 1996 Internal T.I. 9530606 - INDIANS - EMLOYMENT INCOME

Unedited CRA Tags
81

Principal Issues:

1.Whether Remission Order P.C. 1994-799 only applies to employment arrangements that were in existence on December 31, 1993.

2.How to calculate the exempt portion of employment income where an Indian works on different projects, some of which are on a reserve and other off a reserve.

3.Whether Guideline 2 would apply where an Indian who does not normally live on reserve moves to a logging camp on reserve for a period of three months.

Position:

1.Yes.

2.The tax exemption should apply on a project by project basis to exempt the employment income earned in respect of projects performed on reserve.

3.Guideline 2 would not apply.

Reasons:

3 January 1996 Internal T.I. 9600396 - INDIAN BANDS ISSUING RECEIPTS FOR DONATIONS

Unedited CRA Tags
81(1)(a)

Principal Issues:

Whether the passing of a by-law by an Indian band under section 83 of the Indian Act is sufficient to enable the band to be considered a municipality for the purposes of issuing receipts for charitable donations.

What constitutes satisfactory evidence that a band qualifies to issue receipts?

Position:

No.

It would be appropriate to request to see a copy of the appropriate by-laws.

Reasons:

18 December 1995 Internal T.I. 9527456 - 259 ELECTION IMPLICATIONS

Unedited CRA Tags
259 146 206

Principal Issues:

Validity and implications of 259 elections.

Position:

General comments provided

Reasons:

Ministerial Letter

4 December 1996 Ministerial Letter 9527518 - TAXATION OF EMPLOYMENT INCOME OF A STATUS INDIAN

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.

MINISTER/DM'S OFFICE 95-07318M
ADM'S OFFICE
RETURN TO 15TH FLOOR, ALBION TOWER
RULINGS DIRECTORATE

December 4, 1995

XXXXXXXXXX

Dear XXXXXXXXXX

14 March 1996 Ministerial Letter 9608208 - publication of an IT on flex plans

Unedited CRA Tags
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.

ADM'S OFFICE (3) ADM # 969554
PENDING COPY

RETURN TO I.T. RULINGS & INT.

15TH FLOOR, ALBION TOWER

March 14, 1996

XXXXXXXXXX

March 14, 1996

Dear XXXXXXXXXX

5 January 1996 Ministerial Letter 9533018 - INDIANS - SCHOOL DISTRICT XXXXXXXXXX

Unedited CRA Tags
81(1)(a)

Principal Issues:

Whether the Indian employees of School District XXXXXXXXXX qualify for tax exemption.

Position:

No

Reasons:

2 January 1996 Ministerial Letter 9531548 - XXXXXXXXXX TRIBAL COUNCIL'S EMPLOYEES - INDIANS

Unedited CRA Tags
81(1)(a)

Principal Issues:

Whether the Indian employees of XXXXXXXXXX Tribal Council are exempt from tax under Guideline 4.

Position:

No.

Reasons: