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4 July 1990 Ministerial Letter 90127008 F- Taxation of Pension Payments Unedited CRA Tags n/a Minister (2) 90127008 Central Records 90134009 Return to Technical Interpretations Division, Fuller Building, Room 300   July 4, 1990 19(1) EACC9471 I am writing in reply to your later of April 20, 1990, in which you request tax relief on behalf  24(1) While I appreciate the position of these pensioners, the Income Tax Act is very specific with regard to taxing pension payments in the year they are received.  ...

Delorey   (613) 957-3495 January 18, 1990 Dear Madam: Re:  Deferred Salary Leave Plan This is in reply to your letter of November 2, 1989 and further to our letter of August 23, 1989 concerning your proposed deferred salary leave plan (the "Plan"). ...

As noted in paragraph 2 of Interpretation Bulletin 124R5, reasonable administrative fees paid by an annuitant to the trustee of an RRSP are considered to be deductible expenses in computing income from property, since such administrative fees relate to services provided by the trustee of the RRSP. ...

Parnanzone   (613) 957-9232 SUBJECT:  19(1) As discussed during our telephone conversation of October 2, 1990, we are forwarding the ministerial correspondence yellow docket and our remission case file for your review and appropriate action. ...

Campbell   (613) 957-2067 March 5, 1990 19(1) We have your letter of February 2, 1990, in regard to your request for information related to the assets of 19(1) We appreciate that you do not require the information for any proposed seizure of assets and that none is contemplated. ...

a person accepts fully refundable deposits in respect of interests in a tax shelter before September, 1989; and 2.      ...

Presently there is a "for example" within a "for example". 2)     Paragraph 11(b)- typo second word, second line. 3)     Comments from our memorandum of July 19, 1989 are otherwise correctly reflected. ...

LEGAL OPINION 23 (2)  Trudel, TRAITÉ DE DROIT CIVIL DU QUEBEC, Vol. 12, p. 488; Mignault, DROIT CIVIL CANADIEN, Vol. 8, p. 275-276; GIRARD v. ...

Bilan d'ouverture de la succession 19(1) i.e. la liste, ainsi que la juste valeur marchande tous les actifs et de tous les passifs de 19(1)   la date de son décès; 2.      ...

In our view the fact that the annuitant under an RRSP does not deal at arm's length with Pubco in question 1, Opco in question 2 or any of the corporations described in question 3 would not, in itself, deny the bonds, debentures, notes or similar obligations qualifies investment treatment under subparagraph 146(1)(g)(ii) of the Act or paragraph 4900(1)(i) of the Regulations, as the case may be. ...