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" 5.     Paragraph 1(c) of your memorandum should include, as eligible expenses, remuneration for a full-time attendant upon an eligible recipient. 6.      ... All normal expenses paid to an eligible establishment should qualify as eligible expenses.       ... Also, we feel that the wording of this paragraph does not highlight the specific conditions in each of the three paragraphs (118.2(2)(b), (d) and (e)) with respect to the handicaps covered:      118.2(2)(b):  severe and prolonged mental or physical impairment      118.2(2)(d):   lack of normal mental capacity requiring the assistance of others for personal needs and care;      118.2(2)(e):  physical or mental handicap requiring specifically provided equipment, facilities or personnel. ...

.:     5 19(1) 5-9104   Bill Guglich   (613) 957-2102 December 14, 1989 Dear Sirs: This is in reply to your letter of November 17, 1989 requesting our comments respecting Draft 2 of the Regulations to the Regional Airports Authorities Act. ...

In your letter, you outlined the following hypothetical situation:-      Three corporations (including Company X) enter into a "co- ownership" arrangement to construct an office building.-      Company X acquires an undivided 30% interest in the office building.-      The co-ownership arrangement is not a partnership but rather an unincorporated joint venture.-      A management company is formed by the three corporations to handle the operation of the building.  ... The office building is leased by the co-owners to the management company.-      Company X occupies 21% of the building's total rentable space.  ... Company X has an option to occupy a further 8% of the rentable space which is required to handle future growth in personnel.-      The two other co-owners are both in the principal business of leasing, rental, development, or sale of real property owned by them (i.e. they are principal business corporations as defined in the Act).-      One of the other two co-owners occupies one-third of the building's space.  ...

20 September 1989 Ministerial Correspondence 32244 F- Existence of a Joint Venture or Partnership Unedited CRA Tags n/a   September 20, 1989 LEGAL SERVICES- TAXATION RULINGS DIRECTORATE   Resource Industries Attn:  C.T.A. MacNab Section General Counsel John Shaw   957-8968   File No. 3-2244 Subject: 24(1) We enclose a copy an adverse decision- D & B Oilfield Contracting Ltd. v. ...

26 February 1990 Ministerial Correspondence HBW4125B4 F- Property Transfers to a Related Minor Unedited CRA Tags n/a 19(1) HBW 4125-B4   B. Fioravanti   (613) 957-2073 February 26, 1990 Dear 19(1) We are writing in reply to your letter of February 5, 1990. ... As requested please find enclosed:-     General Tax Guide and Return Individuals Outside Canada-     Capital Gains Tax Guide-     Rental Income Tax Guide-     Child Care Expenses Tax Guide We trust this will be of assistance. ...

Nous nous permettons de reproduire textuellement celle-ci:      Le disposition 110.6(1)(c)(ii)(B) réfère à une période au cours de laquelle les actions sont la propriété de la corporation.       ... Schématiquement, on obtient:       M.  X   100% Cie AActions de la filiale BActifs non-admissibles60 %  40 %   100% Cie BActifs admissiblesActions de la filiale C Actifs non-admissibles30 %60 %10 %   100% Cie CActifs admissiblesActifs non-admissibles 60 %40 % 5.      ... Nous nous permettons de reproduire textuellement celle-ci:      La disposition 110.6(1)c) L.I.R. réfère à une période au cours de laquelle tes actions sont la propriété d'une corporation.       ...

Corporation Unedited CRA Tags n/a 24(1) 900564   R.S. Biscaro   (613) 957-2122   EACC9274 Attention: 19(1) August 23, 1990 Dear Sirs: Re:  Permanent Establishment in Canada of a United Kingdom Corporation This is in reply to your letter of April 25 asking if, in our view, a U.K. ... In order for A to have a PE in Canada the following conditions must be met; i)     there must be a place of business; ii)     the place of business must be fixed; iii)     A must carry on business through the fixed place of business; and iv)     the deeming provisions of paragraph 3 of the convention  must not apply.  ...

17 July 1991 Ministerial Correspondence 911894 F- Educational Grants and Leave Unedited CRA Tags 6(1)(a), 90(1)(b)   911894   Glen Thornley   957-2101 July 17, 1991 Dear Sirs: Re: Educational Grants and Leave This is further to your July 11, 1991 conversations with Mr. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...

Yours sincerely, Otto Jelinek c.c.       HEAD OFFICE Mr. André Bissonnette Director Revenue Programs Division c.c.        ...

22 January 1991 Ministerial Correspondence 9101784 F- Non-Registered Annuities Unedited CRA Tags 300(2)(c)                   January 22, 1991   Ed Gauthier                   A. Seidel Director                      957-8960 Special Audits Division                                 4-910178 Subject: Deputy Minister's Mail We are referring the attached letter from   19(1)   to the Deputy Minister for your response as the principal-concerns expressed are compliance with paragraph 300(2)(c) of the Income Tax Regulations.  ...