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9 August 1990 Ministerial Correspondence 901584 F- Loans to Acquire a Dwelling Unedited CRA Tags 15(2), 80.4   August 9, 1990 MISSISSAUGA DISTRICT OFFICE Rulings Directorate   G. Arsenault   (613) 957-2126 M.H. Merchant Business Audit Group Head 901584   EACC9338 SUBJECT:  Subparagraph 15(2)(a)(ii) Loans to Acquire a Dwelling This is in reply to your Memorandum dated July 13, 1990 whereby further to our Memorandum to you dated June 22, 1990 you requested that we confirm that you are correct in your understanding that loans made to enable or assist an employee to acquire: a)     a house in close proximity to his place of business; b)     a summer cottage in Northern Ontario where he spends his holidays and weekends; and c)     a condo in Florida or an apartment in the country of origin, e.g. ...

Elle est analogue à celle adoptée pour les paragraphes 74.1(1) et (2) de la Loi puisque le même texte anglais est utilisé pour les trois paragraphes soit « any income or loss from the property or from property substituted therefor », le texte français employant le mot « résultant » des biens au paragraphe 75(2) plutôt que le mot « provenant » du bien utilisé aux paragraphes 74.1(1) et (2). ...

6 September 1990 Ministerial Correspondence 900944 F- Automobile Allowances Paid to Clergymen Unedited CRA Tags n/a 24(1) 900944   A. Humenuk   (613) 957-2135   EACC9709 19(1) September 6, 1990 Dear Sirs: Re:  Automobile Allowances Paid to Clergymen We are replying to your letter of May 18, 1990, concerning the characterization of mileage driven by a salaried member of clergy.  ... In response to your specific questions, therefore, we advise as follows: 1.      ...

10 July 1990 Ministerial Correspondence 901134 F- Housing Loans Unedited CRA Tags 15(2) 19(1) 901134   G. Thornley   (613) 957-2101   EACC9454 July 10, 1990 Dear Sirs: Re:  Housing Loans This is in reply to your letter of June 13, 1990 and further to our telephone conversation of June 27, 1990 (Thornley /19(1) regarding the application of subsection 15(2) of the Income Tax Act (the "Act") to the following hypothetical situation: (a)     A taxpayer is to purchase a residential property with an existing structure on it which he intends to demolish, (b)     The existing house will be rented out for approximately one year when monies will be available for construction of a new home, (c)     Funds will be provided to the taxpayer from a corporation of which he is a shareholder and employee to assist in the construction of a dwelling for his habitation. ... Subparagraph 15(2)(a)(ii) specifically states that the employee must "... acquire a dwelling for his habitation".  ...

Situation 1.     Each of Mr. A and Mr. B, who are not related to each other, owns 50% of all of the shares of a corporation ("Canco"). 2.      ... B. 5.     Mr. C is not related to either Mr. A or Mr. B. 6.     After the purchase described in paragraph 4, Mr. ... (These powers will be  exercised by the shareholders). 7.     No shareholder will have the power to cause the winding-up of Canco. 8.       ...

Fioravanti   (613) 957-2073   HBW 8199-2-1   HBW 6593-4 February 6, 1990 Dear 19(1) Thank you for your letter of December 19, 1989.  ... Those aged 65 or over may claim an additional credit of $565.59.        ... B.      The return forms for 1990 are not yet available.  However, we have enclosed a copy of the 1989 return form and guide.        ...

Opinions Requested 1.     What is the prime metal stage or its equivalent for potash?  ... 2.     Are the loadout facilities and the onsite storage building, at the 24(1) assets used in processing potash to a stage that is not beyond the prime metal stage or its equivalent for the purposes of the subparagraph 127(9)(c)(iv) definition of qualified property?       ... (Underlining added)      The key phrase of this statement for our purposes would appear to be "capable of sale".       ...

16 October 1990 Ministerial Correspondence 901734 F- Inclusion of Options in "Eligible Capital Property" where Options not Capital Property to Holder Unedited CRA Tags 85(1.1)   24(1) 24(1) 901734   L.A. McCarron-McGuire   (613) 957-2092 19(1) October 16, 1990 Dear Sirs: Re:  Request for Technical Interpretation Subsection 85(1.1) of the Income Tax Act (the "Act")      We are responding to your letter, dated July 26, 1990, in which you requested our opinion on whether the definition of "eligible property" in subsection 85(1.1) of the Act includes options to acquire real property where such, options are not capital property to the option holder. ...

The following are examples of some expenditures that would be eligible: * landscaping, including new sod, perennial shrubs and flowers, trees, large rocks, permanent garden lighting, permanent water fountain, permanent ponds, and large permanent garden ornaments * retaining walls * building a deck, garden/storage shed, or fence * a new driveway or resurfacing a driveway * associated costs such as installation, permits, professional services, equipment rentals, and incidental expenses However, the following expenditures would be ineligible for the HRTC: * tools * maintenance contracts for snow removal or lawn care You can find more information on the HRTC on the Canada Revenue Agency Web site at www.cra.gc.ca/hrtc and in the Government of Canada brochure available at www.actionplan.gc.ca/grfx/docs/HRTC_eng.pdf. ...

15 September 1989 Ministerial Correspondence 32584 F- Modification of First Preferred Shares Unedited CRA Tags n/a   Your File No. 57570-81 19(1) Our File No. 3-2584   Kevin J. Donnelly   (613) 957-3500 September 15, 1989 Dear Sirs: Re:  24(1) Modification of First Preferred Shares Further to your advance income tax ruling request dated July 5, 1989, this is to acknowledge your recent telephone instruction withdrawing the ruling request.  ...