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7 September 1989 Ministerial Letter 57948 F- Application to Partnerships Section 54.2 Unedited CRA Tags 54.2, 85(2), 96(1)(f), 110.6(1) qualified small business corporation share, 110.6(2.1), 110.6(14)(f), 248(1) small business corporation, 248(1) active business   September 7, 1989 Review Committee Services, Public Utilities   and Exempt Corporations   Section   R.B. Day   957-2136   File No. 5-7948 Subject:  Application to Partnerships Section 54.2 Sections of The Act 54.2, 110.6(2.1), 110.6(14)(f) Type of Referral General Enquiry from 19(1) Facts All or substantially all of the assets of a limited partnership (LP) are used in an active business carried on in Canada. ... 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 ...

Yours sincerely, Otto Jelinek c.c.      The Honourable Don Mazankowski,      P.C., M.P. ...

Yours sincerely, Otto Jelinek c.c.      The Honourable Don Mazankowski,      P.C., M.P. ...

29 June 1990 Ministerial Letter 7900498- Transfert d'impôt provincial de la Colombie-Britannique à la province de Québec Unedited CRA Tags n/a   Le 29 juin 1990 BUREAU DE DISTRICT DE MONTREAL BUREAU PRINCIPAL   Division des services M. Richard Plamondon bilingues Bureau désigné des Appels Anne LeBlanc   (613) 957-4363   File No. 7-900498 Object: 19(1) La présente note de service fait suite à notre récente conversation téléphonigue (Plamondon/LeBlanc) concernant le contribuable précité. ... Directeur intérimaireDivision des services bilingues et desindustries d'exploitation des ressourcesDirection des décisions c.c.:      M. ...

8 August 1990 Ministerial Letter F3818 F- Allocations of Interest by Trust Unedited CRA Tags 144(3), 144(8.2)   August 8, 1990 Returns Processing Current Amendments and Taxroll Operations Section Regulations Division Information Returns Group C. Dubé   957-2076   F-3818 T4PS Rev 90 This is in reply to your round trip memorandum of July 27, 1990 signed by Mr. ... BrysonActing Director Current Amendments and  Regulations Division Enclosure c.c.       ...

10 April 1990 Ministerial Letter 74798 F- Rights, Options and Warrants Unedited CRA Tags 15(1)(c)   April 10, 1990 Review Committee Specialty Rulings   Directorate   S. Shinerock   957-2108   File No. 7-4798 Subject:  Rights, Options and Warrants and paragraph 15(1)(c) of the Income Tax Act (the "Act") We recently issued an opinion to 24(1) (copy attached) on the application of paragraph 15(1)(c) of the Act to a situation where a public corporation confers on all owners of its common shares a "right" to buy units consisting of shares of the corporation and "warrants", which may be exercised to buy additional shares of the corporation. ... Therefore, with respect to the warrants, it could not be said that "... all owners of common shares... a right to buy additional shares thereof", within the meaning of paragraph 15(1)(c). ...

However, in the absence of sufficient detail, we are unable to offer a definitive response in this regard. 3&4.       ... In view of the repeal of subsection 55(1) the comments in this paragraph should now be read with reference to section 245. 5.      ... Yours truly, for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.        ...

Generally speaking the committee's compensation is determined as follows: i.     2.5% of every dollar received account of income or capital; ii        2.5% of every dollars disbursed on account income or capital; and iii.     2\5ths of 1% of the estate's assets under administration. ... We do, however, provide the following comments for your information. 1.      ... Committee compensation for services rendered on account of income receipts, which is paid on an annual basis pursuant to the above generally accepted schedule of compensation rates, would be deductible when paid notwithstanding the fact that such payments may be subject to adjustment at the time the estate's accounts are passed by the court. 6.        ...

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.  ...

16 August 1989 Ministerial Letter 74118 F- Tax Shelter Registration Unedited CRA Tags 162(9) 19(1) File No. 7-4118   Bill Guglich   (613) 957-2102 August 16, 1989 Dear Sirs: Re:  Tax Shelter Registration This is in reply to your letter of July 10, 1989 concerning the application of subsection 162(9) of the Income Tax Act (the "Act"). You described the following situation: 1.     a person accepts fully refundable deposits in respect of interests in a tax shelter before September, 1989; and 2.      ... Yours truly, for Director Small Business and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.        ...