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Jones   957-2104   File No. 7-4544 Subject:  24(1) This is reply to your memorandum of November 27, 1989, wherein you requested our views 24(1)  In support of their position they cite such court cases as Estate of Phaneuf v. ... Justice Dickson of the Supreme Court of Canada made the following statements with regard to the words "in respect of ":      "The words "in respect of" are, in my opinion, words of the widest possible scope. ... Justice Dickson then cited the above-noted passage from Nowegijick and continued on to say:      "I agree with what was said by Evans, J.A. in R. v. ...

Wilson   957-2063   HAA 4093-N1-4   HBW 6591-N1      HBW 4125-N1 19(1) Canada-Netherlands Tax Convention Article 18 We are writing in reply to your memorandum dated July 27, 1989, concerning the above-noted taxpayer. ... From information received from the Dutch Ministry of Finance, we were of the understanding that Dutch social security payments were those payments made under the General Old Age Pensions Act (AOW) and the Widow's and Orphans' Benefits Act (AWW).      24(1) 2.      ... If the WAO is social security legislation, our comments on page 1 concerning 19(1) still apply.       ...

23 July 1990 Ministerial Correspondence 901034 F- Option to Acquire Shares Unedited CRA Tags 49(1)   901034                                           A. ... An individual who is a share holder of a private corporation grants an option to another person to acquire shares of the private corporation held by the individual. 2.        ... Yours truly,   for Acting Director Bilingual Services and Resource   Industries Division Rulings Directorate ...

31 October 1989 Ministerial Correspondence 89M10504 F- Medical Expenses Unedited CRA Tags n/a   October 31, 1989 TO- SAINT JOHN (N.B.) ... Furthermore, we would appreciate it if you could provide us with the following additional information: 1.     24(1)      Is there any correspondence in the taxpayer's returns or other files which would indicate that an official of the D.O. provided the taxpayer with such assurance? 2.      The taxpayer's T1 returns for the years 1984 to 1988. We look forward to receiving your report and recommendation in this matter. ...

19 January 1990 Ministerial Correspondence 90M01414 F- Minister's Correspondence Unedited CRA Tags n/a   January 19, 1990 WINNIPEG TAXATION CENTRE Technical Interpretations Mr. ... Reich, we are forwarding for your review and appropriate action the file of the above-noted taxpayer, namely (a)       the ministerial correspondence material, (b)       the orange folder with the notice of objection material, and (c)       the taxpayer's T1 tax returns and attachments for 1984, 1985 and 1986. 24(1) We find the Department's treatment of the arrears interest and penalty to be inconsistent.  ...

We recommend that the description of Issues 1 and 2 be replaced with the following:      ISSUE 1 General Anti-avoidance Rule (GAAR)      Will GAAR apply to a series of transactions involving subsection 85(1) transfers and tax-free intercorporate dividends, the purpose of which is to transfer a specific property of one corporation on a tax-free basis to another corporation in order to provide a fund for the provision of the wife of Mr. X (the holder, directly or indirectly, of all the shares of both corporations) after his death?       ... We recommend that the discussion of ISSUE 1 under LAW AND ANALYSIS in your revised version be replaced with the following:      "The transfer of the X Co Property to Z Co for the ultimate benefit of Mrs. ...

Faits 1.     Vous nous exposez les faits suivants: a)     La compagnie X (compagnie-mère) détient la totalité des actions émises par la compagnie Y (filiale). b)     La compagnie Y est liquidée en vertu du paragraphe 88(1) de la Loi au cours de son année d'imposition 89. c)     La fin d'année d'imposition de chacune des compagnies est le 31 décembre. d)     En appliquant les règles prévues au paragraphe 88(1) de la Loi, un montant est déterminé en vertu de l'alinéa 88(1)d). ... b)     Dans l'affirmative, de quelle manière? c)     Notre réponse serait-elle différente si la désignation tardive est effectuée avant ou après la date de prescription? ... The addition of a form of election is not one of these circumstances. (...) ...

4 July 1989 Ministerial Correspondence 89M07024 F- Employee Benefit Plan Unedited CRA Tags 32.1(3)   July 4, 1989 TORONTO DISTRICT OFFICE HEAD OFFICE Estates & Trusts Rulings Directorate   Financial Industries Division   F. Francis   957-3596 SUBJECT: 24(1) Employee Benefit Plan (the "Plan") 24(1) Please find attached a letter from 24(1) in respect of the above-noted Plan. ...

23 February 1990 Ministerial Correspondence 59614 F- Housing Loans Unedited CRA Tags 15(2) 19(1) File No. 5-9614   R.B. Day   (613) 957-2136 February 23, 1990 Dear 19(1) Re:  Subsection 15(2) of the Income Tax Act (the "Act") This is further to our telephone conversation of February 20, 1990, wherein you request our confirmation of your understanding that the housing loan conditions set out in subparagraph 15(2)(a)(ii) of the Act need be met only at the time the loan is made and that the loan continues to be exempt from the provisions of subsection 15(2) of the Act regardless of whether A Ltd. continues to hold it or whether the loan is transferred to the subsidiary in the following situation: 1.     24(1) 2.     24(1) 3.     24(1) 4.     24(1) Our Comments In order to remain exempt from the application of subsection 15(2) of the Act, the borrower must establish that bona fide arrangements were made at the time the housing loan was made, for repayment thereof within a reasonable time.  ...

Bernhard Buetow Acting Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch   APPENDIX   S. Parnanzone   957-9232 INITIAL CIRCULATION T2097 Rev. 89 1.     Designation Area, line (5). ... 3.     21(1)(b) ...