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The hypothetical situation outlined in your letter was as follows: 1)     Company A carried out scientific research and experimental development ("SR & ED") with a view to creating a product which is unrelated to its existing business. 2)     Mr. B, an unrelated party, wished to participate in the SR & ED project.  ... B contributed cash. 3)     The partnership continues to carry out SR & ED.  ...

28 September 1989 Ministerial Letter 32558 F- Taxable Preferred Share- Dividend or Liquidation Entitlement Established to be not Less than Minimum Amount Unedited CRA Tags 112(2.2)(b), 248(1) taxable preferred share   September 28, 1989 Memo to File Leasing & Financing Section   Blair P. Dwyer   File No. 3-2558 Subject:- Taxable Preferred Shares ("TaxPS")- Dividend and Liquidation entitlements "established to be not less than a minimum amount"- Entitlement determined solely by reference to the entitlement of a non-TaxPS This memorandum concerns the circumstances in which the dividend or liquidation entitlement of a share will be regarded as being not less than a minimum amount for purposes of clauses (b)(i)(C) and (b)(ii)(C) in the definition "taxable preferred share" in subsection 248(1) of the Income Tax Act (Canada) (the "Act"). ... Rationale re Minimum Dividend Entitlement The taxpayer's representative argued as follows:      Although the (Class A) shares are entitled to a preference of $10,000,000 in dividends, the shares provide no guarantee that the full preferential dividend will be paid. ...

Generally speaking the committee's compensation is determined as follows: i.     2.5% of every dollar received account of income or capital; ii        2.5% of every dollars disbursed on account income or capital; and iii.     2\5ths of 1% of the estate's assets under administration. ... We do, however, provide the following comments for your information. 1.      ... Committee compensation for services rendered on account of income receipts, which is paid on an annual basis pursuant to the above generally accepted schedule of compensation rates, would be deductible when paid notwithstanding the fact that such payments may be subject to adjustment at the time the estate's accounts are passed by the court. 6.        ...

17 July 1991 Ministerial Letter 911008 F- Withholding Tax Part XIII Unedited CRA Tags 212(1)(c), 212(11), 212(1)(b), 212(1)(b)(iii)(C)(I)   DATE: July 17, 1991 TO: FROM: Head Office Head Office Non-Resident Taxation Division Financial Industries Division Source Deductions Programs   Section M.M. Trotier   957-8953 Attention: Jean-Pierre Laroche     FILE 911008SUBJECT: 24(1) This is in reply to your letter of April 10, 1991 concerning the review by the Non-Resident Unit in the Vancouver District Office of the 24(1) and the potential recovery of underdeducted non-resident tax. ...

Pelletier   (613) 957-8953 Le 19 mars 1990 Monsieur, La présente est en réponse à votre lettre du 14 novembre 1989 dans laquelle vous nous soumettez la situation suivante: 1.      ... Aucune déduction fiscale ne serait réclamée de la part des entreprises tant que des prestations ne seraient pas payées en vertu de ces ententes.       ... Ces ententes pourraient être plus ou moins spécifiques;-       les conditions de retraite quant au niveau de la rente ou de l'âge de retraite pourraient varier d'un cadre supérieur à l'autre pour une même entreprise;-       en cas de départ ou de décès avant la retraite, les contrats prévoiraient des prestations qui seraient reliées à la valeur actuarielle des crédits de rente différée accumulés au moment de l'événement. 3.      ...

11 September 1990 Ministerial Letter 901298 F- Scientific Research and Experimental Development Unedited CRA Tags 9, 18(1)(a), 37, 96(1)(g), 127(9) qualified expenditure, 127(11.1)(c)   24(1) 24(1) 901298   C.R. ... Your Questions 1.     Where a limited partnership carries on SR&ED activities and chooses to deduct the expenses under paragraph 18(1)(a) of the Act, rather than subsection 37(1) of the Act, will the restriction on the deductibility of SR&ED expenses provided for in paragraph 96(1)(g) of the Act be applicable? ... Such expenses allowed to be deducted by a partnership in calculating its income would not be subject to the restriction in paragraph 96(1)(g) of the Act. 2.      ...

24 August 1990 Ministerial Letter I3858 F- Large Corporations Tax on Non-profit Organizations Unedited CRA Tags n/a   August 24, 1990 Rulings Directorate Current Amendments and   Regulations Division Attention: B. ... Murray Director, Business & 957-2079 General Division   I-3858 Large Corporations Tax to Non-Profit Organizations Enclosed is a copy of a letter to the Department of Finance along with a copy of a letter from Len Farber of Finance to us requesting our views on the application of the Large Corporations Tax on non- profit organizations. ...

24 June 1991 Ministerial Letter 911038 F- Deemed Residents Who Establish Residential Ties in the Year Unedited CRA Tags 2(2), 250(1)(a)                                             June 24, 1991   Non-Resident Taxation Division               Rulings Directorate W.G. ... Kuss A/Director                                   957-2130   Attention:  C. Charette   File No. 911038 SUBJECT: Deemed Residents Who Establish Residential  Ties in the Year This is in response to your memorandum dated April 12, 1991 regarding the taxation of international students who have sojourned in Canada for more than 182 days in a particular taxation year and in the latter part of that taxation year become factually resident in Canada. ...

(a)  It is our opinion that section 54.2 of the Act does not deem the shares to be capital property of the LP because the LP is not a person under the Act.       ... "      (b)  The issue of whether a particular transaction is on income or capital account will depend on all the circumstances of each case.  ... " The profit derived therefrom, could be taxed as ordinary income of that person.       ...

26 September 1989 Ministerial Letter 89M09528 F- Remission Request Unedited CRA Tags n/a   September 26, 1989 Legal Services- Taxation Technical Interpretations   Division Mr. ... Thompson   957-9227 Subject: REMISSION REQUEST 19(1) The documents attached to your memorandum of September 21, 1989 concerning the above-noted case reflect the decision of the Remission Committee with the possible exception of the wording of the condition in the draft order and Explanatory Note. 19(1) 23 R.E. ...