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Beith in our memo dated October 11, 1988 (copy attached) and have no reason to change our position as reflected in paragraph 7 of this revision. 1)     Paragraph 3(d)      We suggest that you add the phrase "or loss of employment as the case may be " after "retirement" and change the word "case" to "situation". 2)     Paragraph 4      In the last sentence, dealing with accumulated vacation pay, there is an implied suggestion that such pay may not be ordinary remuneration uf someone other than the employee terminates the employment which is no the case. ... " 4)     Paragraph 9      The reference to the bulletin on rights and things should be IT-212R2 rather than IT-212R. 5)     Paragraph 10      In the Note which discusses pension reform changes, the reference to 1988 should be changed to 1989, based on the Department of Finance Press Releases dated August 19, 1988, and April 27, 1989. 6)     Paragraph 11(a)      The statement concerning "a person related to an employer" is correct but falls short of that which is stated in subparagraph 60(j.1)(iv) and (v) of the Act.  ... " 8)     Paragraph 13      While the amount subject to tax may be reduced by a section 217 election, the amount of withholding may not, as the election is filed subsequent to the payment of the retiring allowance. ...

Corps Being Discriminated With Cancorps (4093-u422) Unedited CRA Tags 24, 250(5)   April 8, 1992 Appeals and Referrals Division          K.B. Harding Appeals Branch     957-2111 Attention: P. Murphy 920089           Subject: BICC Public limited Company v M.N.R.- Federal Court- Trial Division Non-Discrimination Article This is in reply to your Memorandum of January 6, 1992 wherein you requested our views concerning the argument of BICC that the U.K. resident corporations which are subject to Part XIII tax are discriminated against in comparison to Canadian corporations deemed to be resident of Canada pursuant to subsection 250(4) of the Canadian Income Tax Act (the "Act"). ... The reservation reads as follows: Australia, Canada and New Zealand reserve their positions      on this Article. ...

27 April 1990 Administrative Letter 59336- Expropriation Unedited CRA Tags 14(5)(a)(iv), 13(7.1) 19(1) File No. 5-9336   G. Pelletier   (613) 957-8953 Le 27 avril 1990 Monsieur, La présente est en réponse à votre lettre du 21 décembre 1989 dans laquelle vous nous soumettez la situation suivante: 1.      2.     24(1) 3.      4.      VOS QUESTIONS 5.     Compte tenu qu'un droit de passage est considéré comme un bien en immobilisation admissible, selon le paragraphe 29 du bulletin d'interprétation, IT-143R2, doit-on considérer  24(1) 24(1) NOS COMMENTAIRES Le Ministère a comme pratique de ne pas émettre d'opinion concernant une transaction spécifique propriété autrement que sous forme de décision anticipée ou suite à l'examen de tous les faits et documents ce qui est généralement effectué par nos, bureaux de district à la suite d'une vérification.  ...

17 January 1992 Administrative Letter 9200036 F- 92 Manitoba Rt #13- Rollover Of Partnership Interest Unedited CRA Tags 54 adjusted cost base, 85(1)(c.1), 100(2), 248(1) Cost amount, 248(1) Amount   Q.13          Negative ACB of Partnership Interest If a person wishes to transfer a partnership interest having a "negative adjusted cost base" to a corporation using a subsection 85(1) election, does Revenue Canada take the position that the minimum transfer value is $1.00, thereby triggering a capital gain to the transferor equal to the "negative adjusted base"? ...

20 January 1992 Administrative Letter 9200056 F- 92 Manitoba Rt #18 Distribution Of Partnership Assets Unedited CRA Tags 98(3), 248(20), 248(21)   Q.18          Section 98(3) It has been the Department's position, as stated at Canadian Tax Foundation Round Table sessions in 1984 and 1988, that subsection 98(3) would require each partner to receive an undivided interest in each property of the partnership and that a pro-rata distribution of such property is unacceptable.  ...

17 January 1992 Administrative Letter 9200026 F- 92 Manitoba Rt #7- Deductibility Of Receiver Expenses Unedited CRA Tags 18(1)(a), 18(1)(b), 9   Q7.           ...

He to whom a lease is made,      a "tenant" as one who holds lands or tenements by any kind of right. One who has use and occupation of real property of a landlord... the terms of this tenancy being fixed by a "lease", and      "rent" as consideration paid for use or occupation of any property, land, buildings, equipment, etc.            ... The dictionary defines "facilities", among other things, as:-     equipment or physical means for doing something,-     something that is built or installed... to serve a particular purpose.       ...

With respect to your questions regarding sponsoring organisations and qualifying conventions, the following concluding comments in paragraph 1 would appear to be relevant:     "It is not necessary that the taxpayer be a member of the organization sponsoring the convention but attendance at the convention must be related to the business or professional practice carried on by the taxpayer. ... Tax Convention (the USTC) in the following hypothetical situations:-         cruise from Miami- Caribbean- Miami with stopovers only at U.S. cruise ports;-         cruise from Miami- Caribbean- Miami with stopovers at various ports including non-U.S. ports such as St. Marten;           and-         cruise form Montreal to Miami or Vancouver to Alaska staying at all times within the territorial waters of Canada and the U.S. ...

19 October 1990 Administrative Letter 902506 F- Housing Loan to Employee- Meaning of Dwelling Unedited CRA Tags 15(2)(a)(ii), 80.4 24(1) 902506   M.P. Sarazin   (613) 957-2125 19(1) October 19, 1990 Dear Sirs: We are writing in response to your letter dated September 14, 1990 wherein you requested our opinion regarding the application of subparagraph 15(2)(a)(ii) of the Income Tax Act (Canada) (the "Act") to the following situation. Facts 1.      2.     24(1) 3.      4.      You are of the view that the loan as described would qualify for the exception from inclusion in the income of the taxpayer since all of the conditions present in the subparagraph 15(2)(a)(ii) of the Act are satisfied. ...

Des dispositions similaires sont prévues pour la travailleuse qui allaite. 6.       ... On retrouve aussi les définitions suivantes dans le Black's Law Dictionary:      As used in connection with worker's compensation acts, disability is a composite of (1) actual incapacity to perform the tasks usually encountered in one's employment and the wage loss resulting therefrom (i.e. impairment of earning capacity), and (2) physical impairment of the body that may or may not be incapaciting.      ...       ... A ce sujet, vous retrouverez des informations additionnelles aux pages 48 à 50 du Guide de l'employeur Retenues sur la paie, 1992- 1993. 9.       ...