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1 September 1989 Ministerial Correspondence 58434 F- Effect of SR & ED Investment Tax Credits on Calculation of "Safe Income on Hand" Unedited CRA Tags 55(2), 55(5), 127(5), 12(1)(t) 19(1) File No. 5-8434   D. Watson   (613) 957-2121 September 1, 1989 Dear Sirs: Re:  Subsection 55(2), 55(5) and 127(5)  of the Income Tax Act (the "Act") This is in reply to your letter dated July 25, 1989.  ... Year 1       Taxable Income   $3,000   Tax 40% $1,200     Less ITC      350      850   Safe income on hand     2,150 Year 2       Taxable Income     Before 12(1)(t)   $4,000   Add ITC        350     Total   $4,350   Less Tax 40%     1,740     After tax income   $2,610   Less ITC Income Inclusion        350     Safe Income on hand   $2,260   Total safe income on hand at end of   year 2   $4,410 In Year 2, the taxpayer's taxable income would be increased by $350 pursuant to paragraph 12(1)(t).  ...

11 August 1989 Ministerial Correspondence 89M08184 F- Form T85- Deduction of SR & ED Tax Credit by Trusts and Partnerships Unedited CRA Tags n/a   August 11, 1989 J.M. ... Parnanzone   (613) 957-9232 ATTN. D. Jones SUBJECT: FORM T85 This is in reply to Mr. ...

The Queen (1982 & 1981) Unedited CRA Tags n/a 19(1) E.E. Campbell   (613) 957-2067 September 26, 1989 19(1) Re:  Subaru Auto Canada Ltd. v. ...

2 June 2020 Ministerial Correspondence 2020-0841911M4- Climate action incentive & carbon pricing revenues Unedited CRA Tags 122.8 Principal Issues: Ministerial correspondence requesting data and information on measures through which the Government is paying back carbon-pricing revenues to families and businesses. ... For information about the CAI and to find out if you are eligible, please see “Line 45110 – Climate action incentive” at canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-45110-climate-action-incentive. ... For more information, please see the paragraph titled “Accelerated investment incentive property” in “T2 Corporation – Income Tax Guide – Chapter 3: Page 3 of the T2 return” at canada.ca/en/revenue-agency/services/forms-publications/publications/t4012/t2-corporation-income-tax-guide-chapter-3-page-3-t2-return. ...

21 June 1989 Ministerial Correspondence 57494- Crédit majoré d'impôt a l'investissement sur dépenses de R & D Unedited CRA Tags 2(3), 127(10.1), 125(7) société privée sous contrôle canadien, 248(1) exercice, 256(1), 249(1)(a) 19(1) File No. 5-7494   G. Martineau   (613) 957-8953 Le 21 juin 1989 Monsieur, La présente est en réponse à votre lettre du 31 janvier 1989 concernant l'admissibilité de la corporation "A" ("A") aux dispositions du paragraphe 127(10.1) de la Loi de l'impôt sur le revenue (la "Loi") dans la situation décrite ci-après: Faits "A" est une corporation qui engage des dépenses de recherche scientifique et de développement expérimental.  ...

15 February 2021 Ministerial Correspondence 2021-0878041M4 F- Donation / Gift Unedited CRA Tags 3 Principales Questions: L’ARC doit-elle être informée d’une donation d’une somme d’argent au moyen d’un formulaire ou autrement? / Whether CRA need to be notified of a gift of money by form or otherwise of a gift of money? Position Adoptée: Dans la mesure où une transaction est une donation d’une somme d’argent qui ne peut pas être attribuée à une source productive de revenus, le seul fait de faire cette donation n’a pas à être divulgué à l’ARC au moyen d’un formulaire ou autrement. / To the extent that a transaction is a gift of money that cannot be attributed to a productive source of income, the mere fact of making that gift does not have to be disclosed to the CRA by means of a form or otherwise. ...

12 May 2021 Ministerial Correspondence 2021-0886911M4 F- Frais de repas des employés de transport / Meals e Unedited CRA Tags 8(1)g), 8(1)h), 8(4), 8(10) Principales Questions: Un camionneur doit-il passer la nuit à l’extérieur de son lieu de résidence habituelle pour demander une déduction selon l’alinéa 8(1)h)? / Does a truck driver have to be away from home overnight to claim a deduction under paragraph 8(1)(h)? Position Adoptée: Non / No. Raisons: Libellé de la LIR / Wording of the ITA. ...

9 January 1996 Ministerial Correspondence 952924A- CASH CONCENTRATION ACCOUNTS & PART I.3 Unedited CRA Tags 181.2(3) 181.2(4) 181(3) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Yours truly, Chief Financial Institutions Section Financial Industries Division Income Tax Rulings and Interpretations Directorate Policy & Legislation Branch ...

6 March 2000 Ministerial Correspondence 1999-0006740- employee awards & gifts Unedited CRA Tags 6(1)(a) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Tax Executive Institute 1999 Section 23 file # 1999-000674 Question XXXI: Valuation of Employee Achievement Awards and Gifts Many large employers have established Christmas gift and employee recognition programs as a means of rewarding employees, generally in a symbolic but significant fashion, for long-term service, safety achievements, or other contributions. ...

29 July 2020 Ministerial Correspondence 2019-0828011M4- Medical expenses – IVF and surrogacy Unedited CRA Tags 118.2(2)(a)- definition of "patient;" and 118.2(2.2) of the Income Tax Act; section 15 of the Canadian Charter of Rights and Freedoms Principal Issues: Multiple questions revolving around the same issue: whether the Canada Revenue Agency’s (CRA) practice to disallow expenses incurred on behalf of a surrogate mother / person (e.g., procedures relating to in-vitro fertilization (IVF)) is discriminatory. ...