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20 September 1990 Ministerial Correspondence 900904 F- Deductibility of Bad Debts Unedited CRA Tags 20(1)(p), 50(1)   900904   T. Murphy   (613) 957-2747     EAC 9641 September 20, 1990 Dear Sirs: Re:  Advance income tax ruling request As advised in our telephone conversation of June 28, 1990, we are unable to provide the ruling requested in your letter of May 15, 1990, as we do not provide advance rulings on completed transactions or on the question of whether a gain or loss is on income or capital account.  ... In the case of a debt which arose from a loan made by a taxpayer, subparagraph 20(1)(p)(ii) of the Income Tax Act (the "Act")authorizes a deduction of:      all amounts each of which is that part of the amortized cost to the taxpayer at the end of the year of a loan... made... in the ordinary course of business by a taxpayer... whose ordinary business included the lending of money established by him to have become uncollectable in the year Interpretation Bulletin IT-442 discusses the tax treatment of bad debts and reserves for doubtful debts.  ...

Partnership A's first fiscal period ends on December 31, Year 1. 3.       ... Partnership B's first fiscal period ends on October 31, year 2. 5.       ... You requested the following technical interpretations regarding the above described scenarios: A.       ...

Yours sincerely, Garth Turner c.c.      The Honourable Gilles Loiselle, P.C., M.P.       ...

10 July 1991 Ministerial Correspondence 910784 F- Arm's Length Unedited CRA Tags 28(1)(c), 251(1)(a), 96(2.2)(c), 251(1)(a)   910784   C. ... The criteria which have been constantly examined by the courts in determining whether or not a transaction is at arm's length are as follows: (a)     the existence of a common mind which directs the bargaining for      both parties to a transaction. (b)     parties to a transaction acting in concert without separate      interests, and (c)     "de facto" control. ...

14 December 1989 Ministerial Correspondence 74344 F- Medical Expenses Unedited CRA Tags 118.2(2)   December 14, 1989 TO: HALIFAX DISTRICT OFFICE FROM: HEAD OFFICE   Specialty Rulings   Directorate   G. Ozols Wayne Mosher (613) 957-2139 Audit Review   File No. 7-4344 SUBJECT:  Medical Expenses 19(1) This is in reply to your memorandum of September 13, 1989, inquiring as to whether certain costs would qualify as medical expenses under paragraph 118.2(2)(e) of the Income Tax act (the "Act"). 24(1) Our opinion is that these costs do not qualify as medical expenses.  ...

À cet égard, le proche doit remplir toutes les conditions suivantes: il doit avoir 18 ans ou plus au moment où il habite avec le particulier; il doit être résident du Canada, sauf s'il est l'enfant ou le petit-enfant du particulier; il doit avoir, en 2009, un revenu net inférieur à 18 534 $; il doit être à la charge du particulier en raison d'une déficience mentale ou physique, sauf si le proche, âgé d'au moins 65 ans, est le parent du particulier. Le calcul du montant déductible pour chaque proche en 2009 est basé sur la différence entre 18 534 $ et le plus élevé de 14 336 $ ou du revenu du proche pour l'année. Ainsi, si le revenu du proche est égal ou inférieur à 14 336 $, le crédit maximal sera de 630 $, soit 18 534 $- 14 336 $ x 15 %, ce taux étant le taux marginal d'imposition le moins élevé en 2009. ...

") et le capital versé de l'action est de 10 $.  La juste valeur marchande ("J.V.M") de l'action est de 100 $.  ... Le gain en capital sur la vente de l'action ordinaire sera le montant qui constitue son produit de disposition aux fins de l'alinéa 54h), soit sa J.V.M. (100 $) moins le montant de tout dividende réputé en vertu du sous-alinéa 54h)(x) (10 $), moins son P.B.R. de 10 $ pour un gain en capital de 80 $. ... Une perte en capital de 80 $ sur la disposition de l'action privilégiée sera réalisée, le produit de disposition étant 20 $ en vertu du sous-alinéa 54(h)x) (100 $ moins 80 $) et le P.B.R. de l'action étant de 100 $, en vertu de l'alinéa 54a) de la Loi. ...

1 September 1989 Ministerial Correspondence 73874 F- Canada-Germany Income Tax Agreement Unedited CRA Tags n/a   September 1, 1989 International Audits Division Specialty Rulings S.K. Yuen Directorate   O. Laurikainen   957-2125   File No. 7-3874 Subject:  Article 13(4) of the Canada-Germany Income Tax Agreement (1981) (the "Agreement") This is in response to your memorandum dated May 3, 1989, wherein you have enquired whether the position you propose to take in a response to a referral from the Vancouver District Office is in agreement with our interpretation.  ...

Gain Realized by Child      A Canadian resident individual (taxpayer) has farmed a property continuously since 1977.  ... Consequently, you believe the property would be qualified farm property. 2.     Capital Gain      A Canadian resident individual (taxpayer) has farmed a property continuously since 1977. ...

27 October 1989 Ministerial Correspondence 74204 F- Employer-Provided Automobile Unedited CRA Tags n/a 19(1) File No. 7-4204   S. Short   (613) 957-2134 October 27, 1989 Dear 19(1) Re:  Employer Provided Automobile We are replying to your July 15th, 1989 request wherein you asked for a copy of any of our publications which discuss the income tax implications of employer provided automobiles both to the employer and the employee. ... Should you require additional information, please contact our Provincial and International Relations Division by calling area code (613) 957-2070 or writing      Revenue Canada- Taxation 875 Heron RoadOttawa, OntarioCanadaK1A 0L8      Attention:  Provincial and International Relations Division We trust the enclosed material will be of assistance to you. ...