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DM'S OFFICE (2) # 97-03007M ASSOCIATE DEPUTY MINISTER (1) # 97-02908M ADM'S OFFICE (2) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on July 4, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am responding to your letter addressed to the Honourable Paul Martin, Minister of Finance, concerning the administration of the Income Tax Act. ...

Principal Issues: Explanation of development and purpose of administrative and/or interpretive positions Position: Self-explanatory Reasons: N/A ADM'S OFFICE (2) # 97-03761M RETURN TO 15TH FLOOR, ALBION TOWER Signed on July 4, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of May 20, 1997, addressed to the Honourable Jane Stewart, former Minister of National Revenue concerning the administrative position adopted by the Department regarding the deductibility of interest expense incurred on funds borrowed to make corporate or partnership distributions of capital or earnings. ... Denis Lefebvre Assistant Deputy Minister Policy & Legislation Branch J.P. ...

XXXXXXXXXX •     It was not intended to limit the consultations in any way. ...

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: I refer to your recent conversation with Mr. ...

Le Règlement de l'impôt sur le revenu prévoit que les petits outils coûtant 200 $ et plus ainsi que les équipements acquis pour être utilisés dans l'entreprise sont inclus dans Ia catégorie 8. ... Quant au coût des outils de moins de 200 $, il s'agit de biens de la catégorie 12 dont le taux annuel de déduction pour amortissement est de 100 pour 100, et ce, même dans l'année d'acquisition. ...

20 September 1990 Ministerial Letter 90177028 F- Remission of Tax where Excess Contributions Unedited CRA Tags n/a Minister's Office 90177028 Central Records Return signed copy to: Technical Interpretations Division 400 Cumberland, Room 1016   September 20, 1990   EACC9633 Dear 19(1) I am writing in reply to your letter of June 18, 1990, and further to a letter dated July 7, 1989 from my departmental assistant Mr. ...

18 January 1990 Ministerial Letter 59278 F- Qualified Investments for a Registered Retirement Plan Unedited CRA Tags n/a 19(1) File No. 5-9278   D. Duff   (613) 957-3498 January 18, 1990 Dear Sirs: Re:  Qualified Investments for a Registered Retirements Savings Plan This is in reply to your letter of December 15, 1989 wherein you requested a clarification of our administrative position regarding the requirements necessary for a non-arm's length participating mortgage to be a qualified investment for a Registered Retirement Savings Plan (RRSP).  ...

FACTS 1)     Canco is a Canadian le in shares.  As Canco's own share are not publicly traded, Canco and the executives agree to have the bonus paid in shares of USco. 4)     When the bonus become due, Canco makes a cash payment to USco equal to the fair value of the shares.  ...

11 July 1990 Ministerial Letter 900718 F- Special Benefit Payment to Terminally Ill Policyholders Unedited CRA Tags 148(9) disposition 19(1) 900718   M.M. Trotier   (613) 957-8957 July 11, 1990 EACC9442 19(1) This is in reply to your letter of May 4, 1990 concerning the taxation of special benefit payments to policyholders suffering from a terminal illness made out of their existing life insurance policies. ...

They usually take the form of either: (a)     a clause forming part of the rights, privileges, restrictions and conditions attaching to the shares which provides for the  adjustment of the redemption price to reflect the fair market  value of shares exchanged or property transferred; or (b)     a clause in a purchase and sale agreement or share exchange  agreement which provides for the issuance of additional shares or cancellation of issued shares without payment such that the net number of shares will reflect the fair market value of the shares exchanged or property transferred. ...