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Administrative Letter

9 November 1990 Administrative Letter 903116 F - Adjustment to Cost of Property Acquired on Winding-up

9 November 1990 Administrative Letter 903116 F- Adjustment to Cost of Property Acquired on Winding-up Unedited CRA Tags 69(11), 88(1), 87, 85(1), 69(5)(b) 24(1) File 903116 Q.15 Subsection 69(11) If subsection 69(11) applies to deem property to be disposed of by the transferor for proceeds of disposition equal to fair market value of the property, what is the transferee's cost of the property in the context of: (a)     a winding-up to which subsection 88(1) applies; (b)     an amalgamation to which section 87 applies; or (c)     a transfer to which subsection 85(1) applies? ...
Administrative Letter

16 October 1989 Administrative Letter F2746 F - Disposition of a Building and Control of a Corporation

16 October 1989 Administrative Letter F2746 F- Disposition of a Building and Control of a Corporation Unedited CRA Tags 13(21.1), 111(4)(e), 111(5.1)   October 16, 1989 Mr. ... Burnett/957-2078 Division   File No. F-2746 Subsection 13(21.1) of the Income Tax Act This is in response to the memorandum of January 27, 1989 prepared by R. ...
Administrative Letter

5 June 1989 Administrative Letter 32386 F - Advance Income Tax Ruling Request Withdrawn

5 June 1989 Administrative Letter 32386 F- Advance Income Tax Ruling Request Withdrawn Unedited CRA Tags n/a 19(1) File No. 3-2386   M.F. Symes   (613) 957-2110 June 5, 1989 Dear Sirs: 24(1) We acknowledge our telephone conservation of May 31, 1989 19(1) Symes) in which you indicated that you wished to withdraw your request for an advance income tax ruling dated March 17, 1989, on behalf of the above-noted taxpayers.  ...
Administrative Letter

27 February 1990 Administrative Letter F3476 F - Interpretation Bulletin Project Number 1344

27 February 1990 Administrative Letter F3476 F- Interpretation Bulletin Project Number 1344 Unedited CRA Tags n/a   February 27, 1990 Mr. ... Burnett 957-2078   File No. F-3476 Interpretation Bulletin Project Number 1344- Receipt of Inducements and Reimbursements and Other Assistance- Revision of IT-273R We have reviewed the above draft project and have no comments with respect to policy matters, either current or pending, that are relevant to positions taken in the draft. for B.J. ...
Administrative Letter

21 August 1989 Administrative Letter 89M08096 - Dépenses canadiennes d'exploration réclamées pour dépenses sismiques

21 August 1989 Administrative Letter 89M08096- Dépenses canadiennes d'exploration réclamées pour dépenses sismiques Unedited CRA Tags n/a   Date: Le 21 août 1989 To: Bureau Principal From: B.D. Rouyn-Noranda   A. Painchaud Attention: C. Gouin-Toussaint Chef de la Division Directrice des services bilingues et de de la Vérification la section des industries minières Subject: Dépenses sismiques réclamées à titre de Dépenses canadiennes d'exploration Vous trouverez ci-joint une note de service concernant le sujet précité. ...
Administrative Letter

2 November 1989 Administrative Letter 32526 F - Request for Advance Ruling

2 November 1989 Administrative Letter 32526 F- Request for Advance Ruling Unedited CRA Tags n/a 19(1) File No. 32526   Firoz Ahmed   (613) 957-2092 November 2, 1989 Dear Sirs: 24(1) Further to our telephone conversation (Ahmed/19(1)) of October 24, 1989 we are writing to confirm that as your request for an advance income tax ruling of June 22, 1989 is being substantially revised, we are unable to proceed on this matter until it is resubmitted. ...
Administrative Letter

26 September 1989 Administrative Letter 32626 F - Advance Income Tax Ruling

26 September 1989 Administrative Letter 32626 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 3-2626   C.R. Bowen   (613) 957-2096 September 26, 1989 Dear Sirs: Re:  Advance Income Tax Ruling 24(1) This is to confirm our telephone conversation of September 21, 1989, wherein you withdrew your request for an advance income tax ruling dated August 11, 1989 on behalf of the above-noted taxpayer. ...
Administrative Letter

23 November 1989 Administrative Letter 32456A F - Ruling Withdrawn

23 November 1989 Administrative Letter 32456A F- Ruling Withdrawn Unedited CRA Tags n/a 19(1) File No. 3-2456   A.B. Adler   (613) 957-8962 November 23, 1989 Dear Sirs:  24(1) This is in reply to the letter of November 17, 1989 in which 19(1) of your office advised us that your firm was withdrawing the ruling request for 24(1). ...
Administrative Letter

19 July 1989 Administrative Letter 32456 F - Ruling Request Withdrawn

19 July 1989 Administrative Letter 32456 F- Ruling Request Withdrawn Unedited CRA Tags n/a 19(1) File No. 3-2456   A.B. Adler   (613) 957-8962 July 19, 1989 Dear Sirs: This is in reply to your letter dated April 28, 1989, and is further to the June 1, 1989 telephone conversation with our Allen Adler, concerning an advance income tax ruling request on behalf of  24(1),  24(1). ...
Administrative Letter

20 July 1989 Administrative Letter 32496 F - Withdrawal of Request

20 July 1989 Administrative Letter 32496 F- Withdrawal of Request Unedited CRA Tags n/a 19(1) File No. 3-2496   Firoz Ahmed   (613) 957-2092 July 20, 1989 Dear Sirs: 24(1) We acknowledge our telephone conversation of July 18, 1989 19(1) in which your indicated that you wished to withdraw your request for an advance income tax ruling dated June 6, 1989, on behalf of the above-noted taxpayers.  ...

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