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It is this rate, and not the overall benefit accrued in the year, which is limited to 2%. ... It is our position that, where the total benefit is determined by multiplying remuneration by a rate then deducting an amount not related to remuneration, such rate cannot exceed 2%, regardless of whether the overall benefit is less than 2% of remuneration. ... The restriction does not simply prevent the benefit formula from containing a rate in excess of 2%, rather it restricts the effective rate applied to remuneration from exceeding 2%. ...

21 October 1991 Administrative Letter 911806 F- Subsection 55 (2) Unedited CRA Tags 55(2) Dear sirs: Re: Subsection 55 (2) We are writing in response to your letter, dated June 26, 1991, in which you request an interpretation of subsection 55(2) of the Income Tax Act("the Act") in the following hypothetical fact situation:     Mr. ... The only assets owned by AB Co. are: (1) a building with a tax cost of $1 and a fair market value of $100,000; and (2) a business having shareholder's equity of $1 and a fair market value of $100,000 made up of goodwill with a value of $100,000 and no tax cost.     ...

2 November 1989 Administrative Letter 32526 F- Request for Advance Ruling Unedited CRA Tags n/a 19(1) File No. 32526   Firoz Ahmed   (613) 957-2092 November 2, 1989 Dear Sirs: 24(1) Further to our telephone conversation (Ahmed/19(1)) of October 24, 1989 we are writing to confirm that as your request for an advance income tax ruling of June 22, 1989 is being substantially revised, we are unable to proceed on this matter until it is resubmitted. ...

2 November 1989 Administrative Letter 58916 F- Information Circular 89-4 on Tax Shelter Reporting Unedited CRA Tags n/a   November 2, 1989 To: Ed Gauthier From: Head Office Director Specialty Rulings Special Audits Division Directorate Policy and Systems Branch C.R. ...

2 July 1991 Administrative Letter 911596 F- "Remission Order" Regarding Moving Expenses Unedited CRA Tags n/a   911596                                         R.B. Day                                         (613) 957-2136 July 2, l99l      19(1) We are writing in reply to your letter of June 6, l99l, wherein you requested background information on the "remission order" regarding moving expenses, that was reported in a recent article in the Toronto Star newspaper. ...

2 April 1990 Administrative Letter 59686 F- Impact of 1990 Budget on Withdrawals from RESP Acquired Prior to Budget Date Unedited CRA Tags 146.1, 56(1)(q) 19(1) File No. 5-9686   A.B. Adler   (613) 957-8962 April 2, 1990 19(1) This is in reply to your letter dated February 28, 1990 in which you requested our views concerning the impact of certain budget proposals of February 20, 1990 upon the income tax treatment of withdrawals of income from a registered education savings plan ("RESP") that was acquired prior to that date. ...

2 December 1993 Administrative Letter 9326906- Scientific Research- General Unedited CRA Tags 20(1)(e), 37(1), 37(7)(c), ITR 2902   December 2, 1993 Direction de la vérification Direction des décisions Division des programmes de Section des industries vérification manufacturières, des sociétés et des fiducies A l'attention de Mara D. ... Ces frais seront déductibles en vertu du paragraphe 37(1) de la Loi que dans la mesure où l'une des conditions suivantes est rencontrée: 1)     les frais d'émission représentent des dépenses engagées pour de la recherche scientifique et du développement expérimental («RS&DE») et y sont attribuables en totalité ou presque; ou 2)     les frais d'émission sont des dépenses courantes directement attribuables à de la RS&DE, i.e. des dépenses courantes qui répondent aux deux critères suivants: a)     ils sont directement liés à de la RS&DE; et b)     ils n'auraient pas été engagés si cette RS&DE n'avait pas été effectué. ...

2 February 1994 Administrative Letter 9337336 F- Indians- Employment Agency Unedited CRA Tags 5(1), 9(1), 81(1)(a) February 2, 1994 Source Deductions Division     Head OfficeDistrict Office and Taxation Centre      Rulings DirectorateSupport Services      957-8953 Attention:  R. ... In regards to your correspondence of January 17, 1994, the situation involving X-Ltd. and the Dealer would appear to be a situation to which the exceptions to guidelines 2 and 3 were meant to apply. ...

2 May 1990 Administrative Letter 74756 F- Nova Scotia Tax Reduction for New Small Business Corporations Unedited CRA Tags 12(1)(x)   May 2, 1990 Halifax District Office Head Office Audit Review Section Specialty Rulings   Dave Turner Kevin McGuigan (613) 957-2094 SUBJECT: Nova Scotia Tax Reduction for New Small Business Corporations We are writing in reply to your memorandum of February 21, 1990, concerning whether the Nova Scotia tax reduction for new small business corporations (the "Reduction") should be brought into the taxpayer's income under paragraph 12(1)(x) of the Income Tax Act (the "Act"). ... The Reduction is unrelated to any specific expenditures or assets but is rather a global reduction available in calculating the corporation's provincial income tax. 2)     If it was accepted that the Reduction related to the earning of income from a business or property in a very broad sense, it would still have to be received under the conditions set out in subparagraph 12(1)(x)(iii) or (iv) before paragraph 12(1)(x) could apply.  ...

2 July 1991 Administrative Letter 911446 F- Moving Expenses Unedited CRA Tags n/a Re: Moving Expenses Your letter of May 17, 1991, addressed to the Deputy Minister of Revenue Canada- Taxation, was referred to this Directorate for reply.  ... the move is necessary to obtain new expertise (and is why the leave is granted by the employer) and 2.      ...