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Adrien Venne,      Director,      Tax Policy- Special Sectors, G.S.T. ...

6 April 1990 Ministerial Letter 59458A F- Classification of Pipeline for CCA Purposes Unedited CRA Tags n/a 19(1) File No. 5-9458   G.R. White   (613) 957-8585 April 6, 1990 Dear Sirs: Re:  Classification of Pipeline for CCA purposes We are writing further to our letter to you of November 1, 1989 and in reply to your letter dated January 22, 1990, in which you requested reevaluation of  24(1) for purposes of including the pipeline as property in Class 8 of Schedule II of the Income Regulations (the Regulations).  Pursuant to our request that this be done the Department of Energy, Mines and Resources (EMR) has replied a s follows:      "The additional production data provided by  24(1)  in support of their request was available to EMR from other sources at the time of our original analysis, and consequently does not provide grounds for reversing our earlier opinion.  ...

Given the above, our comments on the above three hypothetical arrangements are as follows: A.      ... B.      With respect to the type of arrangement described above in situation 2, a determination as to whether or not such an arrangement is an RCA can be made only after considering all relevant facts.  ... C.      The determination of whether or not an arrangement of the type described above in situation 3 is an RCA can be made only after a review of the facts relevant to a particular case.  ...

30 April 1990 Ministerial Letter 900498- Remise d'impôt Unedited CRA Tags n/a   Le 30 avril 1990 A- BUREAU DE DISTRICT DE- BUREAU PRINCIPAL  DE MONTREAL Division des services   bilingues Céline Renaud Anne LeBlanc Affaires Publiques (613) 957-4363 OBJET:  19(1) La présente note de service fait suite à votre note aller-retour du 20 avril 1990 concernant le contribuable précité. ... DirectriceDivision des services bilingues et des industries d'exploitation des ressources Direction des décisions c.c.:      M. ...

12 June 1990 Ministerial Letter 59798 F- Deductibility of Interest Unedited CRA Tags n/a 24(1) File No. 5-9798   C. Robb   (613) 957-2744 19(1) June 12, 1990 Dear Sirs: Re:  Deductibility of Interest We are writing in response to your letter of March 16, 1990 in which you requested our views concerning the deduction of interest on a loan incurred by a shareholder for the purpose of making a contribution of capital to a corporation wholly owned by the shareholder. ... IT-445 includes, in paragraph 3(c), a statement of the Department's general position that interest expense incurred on borrowed money is generally not deductible in whole or in part when that money      ...is not used to earn income directly by the borrower in his business or from a property acquired with that borrowed money.  ...

29 January 1990 Ministerial Letter 58458 F- Partnerships- 25% Ownership Test Unedited CRA Tags 115(1), 96(1) 19(1) File No. 5-8458   D.Y. Dalphy   (613) 957-2117 January 29, 1990 Dear Sirs: Re: Subparagraph 115(1)(b)(iv) of the Income Tax Act (the "Act") This is in reply to your letter of July 28, 1989 concerning the above-noted subparagraph of the Act as it relates to partnerships.  ... Subparagraph 115(1)(b)(iv) of the Act describes the condition which would require shares of a public company to be considered "taxable Canadian property":      "a share of the capital stock of a public corporation if...not less than 25% of the issued shares...belonged to the non-resident person, to persons with whom the non-resident person did not deal at arm's length... ...

6 December 1989 Ministerial Letter 32838- Sens de "Abri fiscal" Unedited CRA Tags 237.1(2), 237.1(1), 231(6)   Your File No. H-40-M-T 19(1) Our File No. 3-2838   A. Simard   (613) 957-8981 Le 6 décembre 1989 Monsieur, Objet:  Demande de décision anticipée 24(1) La présente est en réponse à votre lettre du 1er novembre 1989 par laquelle vous demandez une décision anticipée en matière d'impôt sur le revenu au nom du contribuable mentionné en titre relativement à la demande d'un numéro d'inscription en vertu du paragraphe 237.1(2) de la Loi de l'impôt sur le revenu (L.I.R.). ... Vous recevrez, sous pli distinct, le remboursement de votre dépôt au montant de 325,00 $. ...

It reads as follows: "employment income for duties performed entirely off a reserve      where the employer resides on a reserve and the Indian lives on the reserve;" It is your understanding, from comments made in XXXXXXXXXX that the exemption would cease to apply to your employees since the work was performed off-reserve and the employer was neither an Indian nor an Indian Band. ... Yours sincerely, Denis LefebvreAssistant Deputy Minister Legislative and Intergovernmental Affairs Branch c.c.       ...

9 July 1990 Ministerial Letter 74648A- Récompense prescrite Unedited CRA Tags 56(1)(n), 118.2, 118.5, 64(1)   July 9, 1990 BUREAU PRINCIPAL BUREAU PRINCIPAL Division du traitement des Section des services déclarations bilingues   Andrée Simard M. ... D'autre part, les frais' encourus doivent avoir permis au contribuable d'exercer une des activités suivantes:-     accomplir les tâches d'un emploi ou d'une charge-     exploiter une entreprise-     suivre un cours de formation professionnelle pour lequel il a reçu une allocation prévue par la Loi nationale sur la formation-     faire des recherches ou travaux semblables pour lesquels il a reçu une subvention 24(1) Chef de sectionSection III des services bilinguesDivision des services bilingues et desindustries d'exploitation des ressourcesDirection des décisions c.c.       ...

6 April 1990 Ministerial Letter 59788 F- Income Earned under Trusted IRA's Unedited CRA Tags n/a 19(1) File No. 5-9788   A.B. ... Our comments concerning the three specific issues raised by you follow. 1.      ... Should you wish to pursue this issue further we suggest that you write to the Tax Policy and Legislation Branch, Department of Finance, L'Esplanade Laurier, 140 O'Connor Street, Ottawa, Ontario, K1A OG5.       ...