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7 June 1995 Ministerial Letter 9510308- 'ER PAYS MEDICAL PREMIUM WHEN & WHY A TAX BENEFIT SECTION 6(1)(a) Unedited CRA Tags 248(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principal Issues: when & why medical premiums became taxable for certain individuals Position TAKEN: premiums taxable if employer contibutes to a plan that is not a "private health services plan" as defined in the Act. ...

24 March 1998 Ministerial Letter 9803158- DIABETES & DISABILITY TAX CREDIT Unedited CRA Tags 118.3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

11 March 1998 Ministerial Letter 9733158- AUTO MECHANICS-WORKBOOTS & TOOLS Unedited CRA Tags 8 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

23 September 1996 Ministerial Letter 9629498- PARTIAL PAYMENT REC'D FOR GIC & ACCRUED INTEREST Unedited CRA Tags 39(1) 50(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

10 May 1995 Ministerial Letter 9505208- GENERAL, TAX SHELTERS, INDIANS & INCOME OUTSIDE CANADA Unedited CRA Tags 3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

20 February 1998 Ministerial Letter 963358A- REVISED MGMT & INV COUNSEL FEE POSITION Unedited CRA Tags 146(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

16 December 1997 Ministerial Letter 9720528- WCB-WHETHER T5007 T/B ISSUED, $ OFFSET Unedited CRA Tags 56(1)(v) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ...

Freud            68 DTC 5279 •     Paco Corporation   80 DTC 6328 •     Patrick J. ... Taylor            58 DTC 1125 •     Ronald K. Fraser          63 DTC 1083 •     Gestion Louis Riel Inc.   85 DTC 550 4.        ... Conclusion 24(1) 24(1) 6.7     À notre avis la jurisprudence suivante appuie notre position:      Stewart & Morrison Ltd., 72 DTC 6049, Cour Suprême.       ...

Larochelle   (613) 957-2140 A. Smith  Audit Division File No. 7-4248 Subject:  24(1) Accrued Vacation Pay for Salaried Employees This is in reply to your memorandum of August 9, 1989, wherein you requested our views regarding: 24(1) The relevant facts as we understand them are as follows: 1.       2.       3.      24(1)  4.       5.       6.      In our telephone conversation of September 13, 1989, you confirmed the following additional facts: 24(1) Based on the above facts you have asked us to confirm the following: a)       b)      24(1) Our Comments 1.     24(1) For further support you could refer to the following cases: a)     Pickle Crow Gold Mines Ltd. v. ... M.N.R. 71 DTC 5423. 2.     Our reasons in support of this conclusion are as follows: a)     24(1) b)     24(1) 21(1)(b) c)     24(1)  In particular, comments in the case of J.L. ...

Tevlin   957-2118 Attention: K. Warren Director 902488 SUBJECT:  Employee Share Purchase Plan Further to your telephone conversation of November 29, 1990, with Mr. ... Employee acquires 500 shares on September 1, 1990 @ $10/share pursuant to a public offering. ... Section 47- Adjusted cost base ("ACB") per share will be: 500 @ $10 $5000.     125 @ $.01         1.25         5001.15   -   625   = $8.002/share Employee sells on November 1/91 500 @ $13 - Proceeds $6500     ACB   4001     Gain $ 2499 Employee sells on January 1/92  125 @ $13 - Proceeds $1625     ACB (1000.25)     S.7(1.1)  Benefit (1248.75)     Loss ($624)       Benefit $1248.75 The result is that the treatment of the shares as identical properties for purposes of calculating the adjusted cost base causes an "early" realization of a capital gain of $999 ($2499 instead of $1500) in 1991 and a subsequent capital loss of $624 in 1992. ...