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7 November 1989 Ministerial Letter 58698 F- Registered Retirement Savings Plan Unedited CRA Tags 212(1)(l), 212(1)(q), 248(1) annuity 19(1) File No. 5-8698   D.S. Delorey   (613) 957-3495 November 7, 1989 19(1) This is further to your telephone conversation with the writer on September 25, 1989 and in reply to your letter of September 19 concerning your plan to again 19(1) 24(1) With respect to the planned transfer of your pension plan funds to an RRSP, proposed legislation as released by the Department of Finance in March 1988 provides for a tax-free transfer to an RRSP of a lump sum amount from one plan to the other. ... With respect to the word "annuity", subsection 248(1) of the Act states that      "'annuity' includes an amount payable on a periodic basis whether payable at intervals longer or shorter than a year and whether payable under a contract, will or trust or otherwise". ...

20 March 1990 Ministerial Letter 59228 F- Capital Gains Exemption Unedited CRA Tags 110.6(8), 85(1) 19(1) File No. 5-9228   M. Vallée   (613) 957-2093 March 20, 1990 Dear Sirs: Re:  Subsection 110.6(8) of the  Income Tax Act (the "Act") This is in reply to your letter dated December 7, 1989, whereby you requested our opinion regarding the applicability of subsection 110.6(8) of the Act in a hypothetical situation that can be summarized as follows:      An individual, Mr. ...

21 September 1990 Ministerial Letter 900628 F- Automobile Allowances Unedited CRA Tags 6(1)(b) 24(1) 900628   J.A. Szeszycki   (613) 957-2103 19(1) EACC9626 September 21, 1990 Dear Sirs: Re:  24(1) Automobile Allowances This is in reply to your letter dated March 1, 1990 in which you enclosed a copy of a previous letter addressed to us dated September 14, 1989.  ... Yours truly, for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

17 April 1990 Ministerial Letter 59828 F- Winding-up of a Trust Unedited CRA Tags 12.2, 54 disposition, 104(4)(b), 107(2), 245(3), 245(2), 19(1) File No. 5-9828   D.S. Delorey   (613) 957-3495 April 17, 1990 Dear Sirs: Re:  Winding Up of a Trust This is in reply to your letter of March 7, 1990 concerning the transfer of a life insurance policy from one trust to another trust. ... However, subparagraph 54(c)(v) of the Act provides that a disposition for the purposes of the Act does not include      "any transfer of property by virtue of which there is a change in the legal ownership of the property without any change in the beneficial ownership thereof... ...

9 October 1990 Ministerial Letter 901638 F- Estate Planning Unedited CRA Tags 73(1), 70(6) 19(1) 901638   A. ... With respect to the specific statements contained in your letter, we offer the following comments: 1.      ... As well, income earned on that property in any period following the death of the transferor will not attribute to the deceased. 2.      ...

Principales Questions: Cotisations REER juges de nomination fédérale Position Adoptée: NUL pour 1996 à 2004 Raisons POUR POSITION ADOPTÉE: Budget 6 mars 1996 DM'S OFFICE (2) DM # 25274 ASSOCIATE DUPPUTY MINISTER (1) ADM # 961232 ADM'S OFFICE (3) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signé le 4 juin 1996 XXXXXXXXXX Monsieur le Juge, La présente fait suite à votre lettre du 16 avril 1996 concernant le montant que les juges de nomination fédérale peuvent contribuer à un régime enregistré d'épargne-retraite ("REER") pour les années 1996 à 2005 inclusivement. ... Le budget propose aussi qu'une contribution maximale de 1 000 $ pourra être versée pour l'année 2005. ...

19 September 1989 Ministerial Letter 20168 F- Remission of Tax to Non-resident Seasonal Agricultural Workers Unedited CRA Tags n/a   September 19, 1989 TO- A. ... Tang   957-9229 Attention:  E. Hammond   File No. 2-0168 SUBJECT:  REMISSION REQUEST NON-RESIDENT SEASONAL AGRICULTURAL WORKERS Thank you for your memo of August 25, 1989 wherein you indicated that your request for tax remission for the above noted taxpayers was made on the basis of "results of application of the law clearly not intended". ...

6 February 1990 Ministerial Letter 74668- Comptes de dividende en capital Unedited CRA Tags 83(2)   Le 6 février 1990 BUREAU PRINCIPAL BUREAU PRINCIPAL DIVISION DES APPLICATIONS Section des services SPÉCIALES bilingues   Benoit Mandeville M. MICHEL GUÉVREMONT 957-8982   File No. 7-4668 Objet: Comptes de dividende en capital Le 19 janvier 1990, M. ...

12 January 1990 Ministerial Letter 74378 F- Settlement Payment Unedited CRA Tags 5(1), 6(3)   January 12, 1990 Assessing and Enquiries Directorate Business and General P. ... Humenuk Division 957-2135 Norm O'Donnell   File No. 7-4378   Your File: HAV 5804-2 Subject: 24(1) We are replying to your memorandum received September 29, 1989, concerning the characterization of a payment made in settlement of a claim against the above noted employer. ...

3 October 1990 Ministerial Letter 90M10318 F- Balance of Tax Liability Outstanding After Remission Unedited CRA Tags n/a   October 3, 1990 Revenue Programs Division Technical Publications Minister's Mail Division   Technical Review Section Attention: E. ... Parnanzone   (613) 957-9232 SUBJECT:  19(1) As discussed during our telephone conversation of October 2, 1990, we are forwarding the ministerial correspondence yellow docket and our remission case file for your review and appropriate action. ...