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30 April 2004 Ministerial Correspondence 2004-0069871M4- Definition of person,resident,Canada & individual Unedited CRA Tags 248(1) 104(1) 96(1) Principal Issues: General questions with respect to the definitions of "person", "resident", "Canada" and "individual" for purposes of the Act. ...

21 August 1989 Ministerial Correspondence 89M08094 F- Capital Dividend Account Unedited CRA Tags 14(5) adjustment time, 21(1), 89(1) capital dividend account   August 21, 1989 To: Assessing and Enquiries From: Specialty Rulings Directorate Directorate Trust and SER Assessing Section T. ... Subsequently, the corporation purchase additional eligible capital property as follows: 1982 $  16,667 1986     66,666 1987    17,767 Total $101,100 The corporation sold eligible capital property on October 5, 1988 for $390,000. ... Your have calculated the corporation's CDA under subparagraph 89(1)(b)(iii) of the Act as follows: 89(i)(b)(iii)(A)(I) 1/2 of 75% of $121,333   $ 45,500*          "          (II)       NIL            "         (III) 1/2 of $101,100 $50,550   50,550    NIL          "          (B) 1/3 (3/4 of $390,000)     97,500          "          (C)         NIL          "          (D)         NIL          "          (E)         NIL          "          (F) 1/2 of $5,050 (50,550-45,500)   (2,525)          "          (G)          NIL Amount to be included in CDA   $ 94,975 You have asked us to review your calculations with particular emphasis on the amount included under subclause 89(1)(b)(iii)(A)(I) of the Act. ...

10 July 1991 Ministerial Correspondence 91042-4 F- Interest Deductibility Unedited CRA Tags 20(1)(c), 20(3) DECISION SUMMARY     SOMMAIRE DE DéCISION        Decision Summary Number   Numero du sommaire de   décision:  91042-4                                     Originating Section- section d'origineLeasing & Financing Officer – AgentTheresa Murphy DateJuly 10, 1991 Issue – QuestionInterest deductibility in situations involving:(1)     assumed indebetedness in respect of debt, borrowed money, and an amount     payable for property acquired;(2)     accounts payable in respect of goods and services;(3)     the winding-up of a Purchaser Co. into Opco and the assumption by Opco of Purchaser Co.'s debt; and(4)     a subsection 85(1) transfer.           ... Etc.- Article de la loi ou du règiement, etc.20(1)(c), 20(3) Distribute To- Disribuer à•Directors General      •Secretary Review Committee•     Originator •Policy Decision FileDirecteurs généraux     Secrétaire du comité de revision     Auteur     Dossier de de la                                        politique décision •Senior Advisor of     •Director General of     •Directors     •     Director of PublicationsFiscal Policy and          Legislative Affairs     Directeurs          Directeur, PublicationsTechnical Interpretation     Directeur général, Consellier principal,     Affaires législativesPolitique fiscale etinterprétations techniques…………………………………………………………………………………………………………… ...      •     Section Chiefs:          Chefs de section:……………………………………………………………………………………………………………..     •………………………………………………………………………………………………….      •………………………………………………………………………………………………     •………………………………………………………………………………………………     •     •………………………………………………………………………………………………     •………………………………………………………………………………………………     •  Background A speaker at the 1990 Canadian Tax Foundation Conference questioned the response (reported in the Access Letter) given in a February 26, 1990 technical opinion letter (#5-9484). ...

M.N.R. (64 DTC 106) Unedited CRA Tags 8(1)(f) 19(1) File No. 90M03344   E.E. ... The cases in question are:      Frappier v M.N.R., 74 DTC 1129      distinguished on the basis of the relationship found to exist in the particular case.      Molot v M.N.R. 77 DTC 111      Referred      Deuck v M.N.R. 81 DTC 177      Referred      Lavoi v M.N.R. 82 DTC 1291      Found to have no application in the particular case. ...

11 January 1990 Ministerial Correspondence 74594- Versions française du guide pensions et REER Unedited CRA Tags 146(8.3), 146(5.1)   January 11, 1990 DIVISION DES DEMANDES BUREAU PRINCIPAL DE RENSEIGNEMENTS ET DE Section des services L'AIDE AUX CONTRIBUABLES bilingues   Benoit Mandeville Att. ... Nous nous permettons de reproduire la section du guide qui semble causer un problème:      "Si vous payez des primes d'un REER en vertu duquel votre conjoint est le rentier, tout retrait de fonds de n'importe quel REER de votre conjoint effectué pendant l'année ou au cours des deux années suivantes peut avoir des conséquences fiscales pour vous. Le montant que vous avez versé au REER de votre conjoint en 1986, en 1987 et en 1988 qui était déductible pour n'importe quelle année doit être inclus dans votre revenu de 1988 si, en 1988,      •     un retrait est effectué de tout REER non venu à échéance de votre conjoint,       [...]  ...

Middleton Chief 957-2127   901304   EACC9726 SUBJECT: Japanese Citizens Working and Living in Canada This is in reply to your memorandum of June 19, 1990 concerning the taxation of citizens of Japan who come to work in Canada and are present in this country for an extended period of time. ... An example of this tax reduction is as follows: Canadian Employment Income   $59,000 Interest Income from Canadian sources $1,100(A)   Less:  Expenses incurred to earn the Canadian interest income      100     1,000(B) Net Income      $60,000 Deductions in computing taxable income   10,000 Taxable Income   $50,000(C) Total Federal and Provincial Taxes Payable @ 40% Rate       C X 40%  =  $50,000 X 40%  =   $20,000(D) Taxes Payable relating to Canadian Interest Income       B/C X D  = $1,000/$50,000 X  $20,000  =   $     400(E) Limitation under paragraph 2 of Article 11 of the Convention         10%  X  A  =  10%  X  $1,100  =   $    110(F) Tax Reduction        E- F  =  $400 - $110  =   $    290(G) Note:  The tax reduction should be apportioned on a reasonable basis between the Federal and Provincial taxes payable. Revised Taxes Payable           D- G  =  $20,000 - $290  =                    $19,710 Please note that this approach produces the correct net income amount which is used for the purposes of calculating various tax credits. ...

1991 Ministerial Correspondence 911324 F- Taxation of Prepaid Rent Paid to Non-Residents Unedited CRA Tags 212(1)(d), 216   911324   24(1)         G. ... The trust and all of the beneficiaries thereof are non-residents. 2.     The trust enters into a lease of the Canadian real estate property with a Canadian resident lessee for a term of three years. 3.      ...

Residents for the Right to Use Computer Software Unedited CRA Tags 212(1)(d) 24(1) 5-9744   G. Middleton   (613) 957-2127 Attention: 19(1) August 24, 1990 Dear Sirs: This is in reply to your letter of March 5, 1990 concerning Canadian withholding tax on payments made to the United States residents for the right to use computer software programs in Canada. Our understanding of the facts is as follows: 1.      2.      3.      24(1) 4. 5.      6.      ...

From the information submitted by you, we understand the situation to be as follows: 1.      2.      3.                           24(1) 4.      5.      6.                             24(1) In order for an individual to be eligible to claim the OETC, the individual is required to perform all or substantially all (9O%) the duties of his employment in one or more countries outside Canada in connection with a contract under which the specified employer carried on business in such country or countries with respect to the qualified activities set out in subparagraphs 122.3(1)(b)(i) and (ii) of the Act other than for the performance of services under a prescribed international development assistance program of the Government of Canada. ...

17 July 1991 Ministerial Correspondence 911104 F- Qualified Small Business Corporation Share Unedited CRA Tags 186(4)         911104   Glen Thornley   957-2101 July 10, 1991 Dear Sirs: Re: Qualified Small Business Corporation Share (QSBCS) This is in reply to your letter of April 18, 1991 in which you ask that we reconsider our reply of March 28, 1991. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...