Search - стрим ешмек шешу

2 November 1989 Administrative Letter 58916 F- Information Circular 89-4 on Tax Shelter Reporting Unedited CRA Tags n/a   November 2, 1989 To: Ed Gauthier From: Head Office Director Specialty Rulings Special Audits Division Directorate Policy and Systems Branch C.R. Bowen 957-2096   File No. 5-8916 Subject: Information Circular 89-4 We are forwarding the attached letter to you in order that your Division can respond directly to 19(1) concerning his questions posed on tax shelter reporting. ...

30 April 1990 Administrative Letter 32946 F- Advance Income Tax Ruling Request Unedited CRA Tags n/a 19(1) File No. 3-2946   Kevin J. Donnelly   (613) 957-3400 April 30, 1990 Dear Sirs: Re: 24(1) Advance Income Tax Ruling Request This is to confirm your April 25, 1990 telephone call advising that your ruling request dated January 25, 1990 on behalf of the corporation named above is withdrawn. ...

27 November 1989 Administrative Letter 32736 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 3-2736   P. Diguer   (613) 957-2120 November 27, 1989 Dear Sirs: 24(1) This is in response to your letter of November 8,1989 wherein you advised us that you wish to withdraw your request for an advance income tax ruling as outlined in your letter to us dated October 3, 1989. ...

3 November 1989 Administrative Letter 89M11206 F- Tax Remission Unedited CRA Tags n/a   November 3, 1989 TO- SCARBOROUGH DISTRICT OFFICE FROM- Technical Mr. ... Tang   (613) 957-9229 Attention:  Mr. B. Riordan Manager Public Affairs SUBJECT:  TAX REMISSION 19(1) Further to our recent telephone conversation, we enclose herewith a copy of the Remission Committee's minute on this case.  ...

14 September 1993 Administrative Letter 9325156 F- Employer Contributions to an RPP Unedited CRA Tags 147.2(2)   Registered Plans DivisionFinancial IndustriesS.M. ... " With respect to that wording, XXXXXXXXXX raises the following three questions: 1.      ... 3.     Is a recommendation by the actuary required or may the valuation report merely set out the contribution requirements? ...

28 October 1993 Administrative Letter 9326076 F- Past Service RPP Contribution- Foreign Salary Unedited CRA Tags ITR 8503(15)   Registered Plans Division Financial Industries S.M. ... In XXXXXXXXXX, given (a)     his statement referred to in 3 above, (b)     that prior to entering into the Settlement Agreement, XXXXXXXXXX had written to him agreeing to pay the amount (see letters referred to in 3 above), and (c)     that he will receive the payment if the Plan is not registered (see 4(b) above), the answer to this question in our view is obviously "yes". ...

12 October 1989 Administrative Letter 58276- Corporation exploitant une petite entreprise Unedited CRA Tags 54c), 86(1), 74.4(2), 74.5(5), 245(2), 248(1) personal trust 19(1) File No. 5-8276   G. Martineau   (613) 957-8953 Le 12 octobre 1989 Monsieur, La présente est en réponse votre lettre du 12 Juin 1989 dans laquelle vous nous soumettez la situation suivante: Dans le cadre d'un remaniement du capital visé au paragraphe 86(1) de la Loi de l'impôt sur le revenu (la "Loi"), un particulier échange toutes les actions ordinaires qu'il détient dans une corporation dont il est le seul actionnaire pour des actions privilégiées.  ... L'entente créant la fiducie comprendra la clause suivante:      Dans une année d'imposition donnée où la corporation ne se qualifiera pas comme une C.E.P.E., les bénéficiaires de la fiducie qui sont des personnes désignées en ce qui concerne le particulier au sens du paragraphe 74.5(5) de la Loi n'auront plus le droit de recevoir, d'obtenir, de se voir attribuer, ni de profiter chacun plus de 9,5% des revenus ou du capital de la fiducie.  ...

13 September 1990 Administrative Letter 900946 F- Overseas Employment Tax Credit on Architectural Activities Unedited CRA Tags 122.3(1)(b)(i)(B) 24(1) 900946   G. Arsenault   (613) 957-2126 19(1) EACC9652 September 13, 1990 Dear Madam: This is in reply to your letter dated May 17, 1990 whereby you requested our opinion as to whether architectural activities can be included as "any construction, installation, agricultural or engineering activity" pursuant to subparagraph 122.3(1)(b)(i)(B) of the Income Tax Act.  ... Accordingly, we wish to point out that among the conditions that must be satisfied in order for an individual to be eligible for the deduction from tax otherwise payable under section 122.3(1)(b)(i)(B) are the following: (1)     The individual must be employed by a person who is a specified employer.  ...

24 October 1989 Administrative Letter 80296 F- Minimum Tax and Application of Net Capital Losses Unedited CRA Tags 111(1)(b), 11(1.1), 111(8) net capital loss, 1127.52(1)(i)(ii), 127.52(1)(d)   October 24, 1989 To: Appeals Branch From: Business and R.A. ... Humenuk   957-2135 Attention: B.A. Chisholm Section Chief Appeals and Referrals DivisionAppeals and Referrals Division  File No. 8-0296 Subject: Minimum Tax and the Application of Net Capital Losses We are responding to your memorandum of June 5, 1989, concerning the amount deductible as a net capital loss under subparagraph 127.52(1)(i)(ii) of the Income Tax Act (the Act). 24(1) The calculation on form T691 "Calculation of Minimum Tax", does not permit the taxpayer to adjust the net capital losses applied for the purpose of calculating minimum tax to the extent that those losses occurred before 1986.  ... It is your view that this subparagraph of the Act would limit the taxpayer's application of net capital losses for the purpose of Division E.1 to the lessor of; a)     24(1) the amount which in your view can reasonably be considered to be the amount the taxpayer would have deducted under paragraph 111(1)(b) has paragraph 127.52(1)(d) been applicable in computing that amount, and b)     24(1) the amount which in your view would otherwise be notionally deductible by the taxpayer had paragraph 11(8)(a) of the Act been computed without reference to any fraction for a taxation year commencing after 1985. ...

22 September 1993 Administrative Letter 9327046 F- Business Expense Unedited CRA Tags 18(1)(a) Client Assistance Directorate Financial Industries H.K.Beauchemin Division Director General Attention:  Rick Owen Corporate Deductibility of Costs for Cardio-Pulmonary Resuscitation (CPR) Courses Further to our telephone conversation(Owen/Shea-DesRosiers) of September 21, 1993, concerning our reply of September 13, 1993 to your memorandum of June 9, 1993 on the above-subject (our file 7-931720), we have the following comments in response to your queries: 1.      ... It is not limited to a particular number or group. 2.     In the last paragraph of our letter, the reimbursement of the cost of the course to the employee by the employer would be deductible to the employer pursuant to paragraph 18(1)(a) of the Income Tax Act (see Interpretation Bulletin IT-357R2, number 7). ...