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8 November 1989 Ministerial Letter 73828 F- Integrated Sawmill & Pulpmill- M & P Deduction Unedited CRA Tags 5202, 125.1(1)   November 8, 1989 Carole Gouin-Toussaint Rulings Directorate Director Frank Gillman Bilingual Services & Resource Industries Division   7-3828 The Special Audits Division has requested that we withdraw one of our previous opinions which states that the "transportation activity of woodchips between the sawmill and the pulpmill which occurs within an integrated operation, be included as a qualified activity within the meaning of section 5202 of the Regulations so that the capital and labour costs of transporting the chips be included in the calculation of the M & P deduction. ... (ii)      receiving and storing of raw materials, (iii)     handling of goods in process... (b)      all other activities... directly in connection with manufacturing or processing... but does not include any of (d)      ... shipping... of finished goods, (e)      purchasing of raw materials... ...

4 December 1989 Ministerial Letter 73828A F- Integrated Sawmill & Pulpmill Subsection 125.1(1)- M & P Deduction Unedited CRA Tags 125.1(1), 5202   December 4, 1989 E.H. ... In the Webster's New Collegiate Dictionary, "handling" is defined as follows:      "a process by which something is handled in a commercial transaction, especially the packaging and shipping of an abject or material (as to a consumer)... ... Conclusion 24(1) DirectorBilingual Services & ResourceIndustries DivisionRulings Directorate ...

24 September 1993 Ministerial Letter 9324478 F- PHSP & Same Sex Issue Unedited CRA Tags 6(1)(a) MINISTER/DM'S OFFICE ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... Yours sincerely, Pierre Gravelle, Q.C. c.c.:      Mr. David A Dodge      Deputy Minister of Finance ...

16 November 1993 Ministerial Letter 9329388- Document de travail — Fiscalité des gouvernements indiens Unedited CRA Tags 81(1)(a)   MINISTER/DM'S OFFICE 93-1648DADM'S OFFICERETURN TO RULINGS, ROOM 303, MET. ... Dans la cause Sparrow, dont vous faites mention, la Cour suprême du Canada a conclu que le gouvernement du Canada doit justifier toute atteinte proposée aux droits — ancestraux ou issus de traités — que la constitution confère aux peuples autochtones. ... Voici l'adresse de Monsieur Dath:      B.W. Dath Directeur Division des entreprises et général Direction des décisions Direction générale des affaires   législatives et intergouvernementales Revenu Canada — Accise, Douanes et Impôt88, rue Metcalfe Pièce 300 Ottawa (Ontario) K1A 0L8 Vous avez également fait des commentaires sur un projet de document de travail concernant l'imposition des Indiens (Document de travail sur la fiscalité desgouvernements indiens). ...

15 June 1993 Ministerial Letter 9315288 F- SR&ED & Manufacturing Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE Y.S. 93-2910T ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ... I enclose the following publications provided by the Department of Industry, Science and Technology and entitled:-     International Competitiveness of Canadian R & D Tax Incentives: An Update;-     Canada-U.S. ... In addition to the above, the following publication appears to relate to your field of interest and may be obtained directly from the publisher or your local public library:-     Relationships between R & D Productivity Growth in Canada and other Major Industrialized Countries by Pierre Mohnen, published by Renouf Publishing Co. ...

21 April 1992 Ministerial Letter 9309928 F- Indians and Employment Income — 36 Indian Act Unedited CRA Tags 81(1)(a) ADM'S OFFICE ADM930291 CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... For instance, it has already been determined that the exemption will apply to:-     employment income for duties performed entirely on a reserve;-     employment income for duties performed entirely off a reserve where the employer resides on a reserve and the Indian lives on the reserve;-     employment income for duties, a substantial amount of which are performed on a reserve and either the employer is located on the reserve, or the Indian lives on the reserve; and-     unemployment, pension and retiring benefits received in respect of exempt employment income. ...

TPS- Q & A Unedited CRA Tags 2 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. ... General Enquiries / Demandes de renseignements générales Q. I HAVE JUST RECEIVED AN ASSESSMENT OR REASSESSMENT NOTICE WITH A BALANCE OUTSTANDING. ...

14 January 1999 Ministerial Letter 980118B- PRODUCTION SHARING & FTC (9312-5) Unedited CRA Tags 126 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. ... File # 980118 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter to the Minister of Finance dated September 18, 1998, a copy of which was sent to Mr. ...

8 July 1998 Ministerial Letter 9801188- PRODUCTION SHARING & FTC (9312-5) Unedited CRA Tags 126 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. ... File # 980118 XXXXXXXXXX Dear XXXXXXXXXX: Thank you for your letter of December 19, 1997 concerning amounts paid to foreign governments under production sharing contracts. ...

21 April 1998 Ministerial Letter 9804448- STRIKE PAY & DEDUCTIBILITY OF UNION DUES Unedited CRA Tags 3 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. ... Principal Issues: TAXATION OF STRIKE PAY & DEDUCTIBILITY OF UNION DUES Position: STRIKE PAY NOT TAXABLE, IF STRIKE PAYMENTS ARE "RELATED TO THE ORDINARY OPERATING EXPENSES OF THE TRADE UNION" THEN THEY ARE DEDUCTIBLE Reasons: April 21, 1998 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to respond to your letters of February 1, and March 4, 1998, concerning the taxation of strike pay received by striking workers at XXXXXXXXXX and the deductibility of the union dues paid by non-striking workers in support of that strike action. ...