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Recommendation We see 3 possible resolutions to this problem: 1. 2.     21(1)(a) 3. 21(1)(a) Effect of Decision Assuming that the above recommendation is accepted, it will necessitate further communication with Current Amendments and Regulations Division, and the Department of Finance to resolve our differences. for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

The facts in your particular situation are as follows: Facts 1. 2.                       24(1) 3.      4.      ...

Our understanding of the situation set out in your letter is as follows. 1. 2. 3. 4. ...

The general partner controls the day-to-day affairs of XYZ. 2.     MIC ("MIC") is a mortgage investment corporation as defined in subsection 130.1(5) of the Income Tax Act. ...

X, a non-resident, owned a Canadian rental property from which he earned gross rental revenues and in respect of the rental of which he incurred operating costs. 2.      ...

In particular you request clarification of the comments in paragraph 2 of our memorandum to Compliance Directorate     19(1) 24(1) 24(1) are not available to us therefore we will confine our comments to the Department's views concerning the application of subsection 50(1) and paragraph 39(1)(c) of the Act. ...

Given this scenario, would you nevertheless require that T3 returns be filed. 2.      ...

Harms   (613) 957-2109   903108 SUBJECT:  Deductibility of costs incurred in connection with a takeover bid On November 2, 1990, Mr. ...

14 February 1992 Ministerial Letter 9135208 F- Deferred Salary Leave Plan For Teachers Unedited CRA Tags ITR 6802(a)   DM'S OFFICE (2)                                        91-1700D ADM'S OFFICE (3) CENTRAL RECORDS AUTHOR SECTION CHIEF DISTRICT OFFICESubject:OR CORPORATE CASE FILE RETURN TO RULINGS,      ROOM 303, METCALFE BLDG February 14, 1992 19(1) 19(1)      I am writing in response to your letter of December 4, 1991, and further to your telephone conversation of January 7, 1992 (Spice/19(1)), in which you ask whether the Board Regulation entitled "Teacher Funded Leave Plan" (copy enclosed with your letter) satisfies the Income Tax Act requirement that a leave of absence last for a minimum of six consecutive months.        ...

.-      Les transactions pertinentes entre la SID et SICO se détaillent comme suit:-     SID consent un prêt de 2 000 000 $ à SICO en 1975.  ... Par exemple, la conversion des débentures aurait pu se faire en contrepartie d'actions autre que des "actions privilégiées à terme". 2.         ... A cet effet nous citons, de la page 2 et de la page 4 du jugement, les extraits suivants: "[...] ...