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30 October 1989 Ministerial Letter 58818 F- Whether Cash is Capital Property Unedited CRA Tags 13(21) depreciable property, 54 capital property, 80(1), 248(1) property 19(1) File No. 5-8818   S. ... Capital property of a taxpayer is defined under paragraph 54(b) of the Act to mean (i)     any depreciable property of the taxpayer, and (ii)      any property (other than depreciable property), any gain or loss from the disposition of which would, if the property were disposed of, be a capital gain or a capital loss, as the case may be, of the taxpayer. ... Therefore, a capital property (other than a depreciable property) must be (a)      a property, and (b)      capable of giving rise to a capital gain or capital loss on its disposition. ...

6 March 1990 Ministerial Letter 59538 F- RRSP Contribution Limits Unedited CRA Tags 146(5) 24(1) 24(1)   File No. 5-9538   A.B. ... (a)     Benefits are not vested in the member until 1992. (b)     Benefits vest immediately upon membership.       ... Benefits under the RPP accrue from March 1, 1990 and; (i)      vest immediately; or (ii)     vest on March 1, 1992.       ...

23 January 1992 Ministerial Letter 9107648- Vente de clientele- Sale of Client List Unedited CRA Tags 12(1)(g), 14   5-910764   V. ... JURISPRUDENCE Porta-Test Systems Ltd. c. la Reine 1980 DTC 6046 (C.F.P.I.)-     paiement a été fait pour l'utilisation d'un brevet-     minimum de 150 000 $ garanti sur 3 ans-     redevances de 75 000 $ ont été reçus et 75 040 $ a été reçu, représentant le solde du paiement minimum-     le juge a décidé que pas tout le 150 000 $ était un redevance.  ... M.R.N. 1986 DTC 1412 (C.C.I.)-     vente d'une entreprise de comptabilité- en effet, une liste de clientèle a été vendue-     minimum de 100 000 $-     aucun prix maximal-     juge a décidé que la vente d'une liste de clients constitue la vente d'un bien.  ...

26 September 1989 Ministerial Letter 58688 F- Supplemental Report Unedited CRA Tags n/a 19(1) File No. 5-8688   Allan B. Nelson   (613) 957-8984 September 26, 1989 Dear Sirs: 24(1)   Supplemental Report Enclosed, as requested in your letter of September 14, 1989, is a copy of the Energy Mines and Resources supplemental report, dated May 18, 1989, which was prepared for Revenue Canada, Taxation concerning 24(1) The release of this report to you is with the concurrence of representatives of both the Edmonton District Taxation Office and the Department of Energy Mines and Resources. Yours truly, ChiefResource Industries SectionBilingual Services and Resource Industries DivisionRulings Directorate c.c.:       Diana Gibson Edmonton district Office      Don SchellDepartment of EnergyMines and Resources ...

The facts can be summarized as follows: (i)      (ii)     24(1) (iii) (iv)      24(1) The court held that Capitol was not carrying on business in Canada and commented that it would have concluded that Capitol did not have a permanent establishment in Canada in 1976.  ... The Commissioners commented as follows:      "On the closure (of the branches) the policies were transferred for administration to the British division.  Any work connected with them- for example, calculation of annual bonuses, correspondence and payment of benefits- is dealt with in the United Kingdom and nowhere else.       ...

FAITS Les faits peuvent se résumer comme suit: 1.      M.A. détient 100% de Gesco 1; 2.      Gesco 1 détient 100% de Gesco 2 et 17% de Opco 3; 3.      Gesco 2 ne détient que 13% de Opco 3; 4.       ... critère de durée de détention (déf. d'AAPE 110.6(1)(b)); 3.       ...

18 September 1990 Ministerial Letter EACC9708 F- Omi Gupta- Adverse Decision of Tax Court Unedited CRA Tags n/a   September 18, 1990 Appeals and Referral Division B. Buetow   Technical Review Section Attention: James E. Nordin Technical Publications   Division   957-9226   EACC9708 Subject:  Omi Gupta Adverse Decision of the Tax Court The taxpayer, a surgeon in Edmonton, reported a capital loss in 1983 on commodity transactions and income losses in 1984 and 1985 on such transactions.  ... BuetowChiefTechnical Review SectionTechnical Publications Division c.c.       ...

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.        ... I trust my comments will be of assistance to you.      Yours sincerely, Pierre Gravelle, Q.C.c.c.:  Mr. ...

1 September 1989 Ministerial Letter 73878- Caisses enregistreuses et autre équipement- détermination de la catégorie fiscale appropriée Unedited CRA Tags 148   Le 1er septembre 1989 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL Chef de la Revue de la Vérification Section des services bilingues   (spécialités)    Anne-Marie Bourgeois   (613) 957-8974   File No. 7-3878 Objet: Détermination de la catégorie fiscale appropriée par des caisses enregistreuses et autres équipements Ceci est en réponse la note de service de Monsieur J. ... Résumé des faits 1.     24(1) 2.     24(1) Avis Tel que discuté avec vous lors de notre conversation téléphonique le 27 Juin 1989 (Gauthier/ Bourgeois), nous ne pouvons émettre d'opinion la question demandée et ce compte tenu du manque d'informations techniques fournies par le contribuable.  ...

23 August 1989 Ministerial Letter 89M08018 F- 1989 Trust Return and Guide Unedited CRA Tags n/a   August 23, 1989 TO- J.M. ... Cockell Director Technical Interpretations Division Legislative and IntergovernmentalAffairs Branch   APPENDIX 1   Greg Middleton   August 23, 1989 T3 GUIDE- CREDITS- LINES 85 TO 89-      A comment should be inserted somewhere in the T3 Guide to cover capital gains refunds for mutual fund trusts which are calculated on form T184.  Presumably, the refund would be entered on line 89 on page 1 of the T3 Return.-      Under Line 86, add the phrase "on income earned by the trust" to the first line thereunder after the word "source" and consider rewording line 4 for clarity "...is not available.  ...