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17 July 1990 Ministerial Letter 901138 F- Child Care Expense Unedited CRA Tags 63(3)(a)(iv)   July 17, 1990 Assessing and Enquiries Business and General Division Division Returns Processing Division S. ... Legault 957-2134 Director   901138   EACC9429 SUBJECT:  Child Care Expense This is in reply to your memorandum dated June 8, 1990 wherein you query the reference made in subparagraph 63(3)(a)(iv) of the Act to "education" as an expense that does not qualify as a child care expense for the purposes of the child care expenses deduction. ...

21 February 1990 Ministerial Letter 74658 F- Donation of Debt Unedited CRA Tags n/a   February 21, 1990 Charities Division Business and General Division G.J. ... Thornley   957-2101   File No. 7-4658 Subject: Donation of Debt This is in reply to your T2003 of January 7, 1990, with attached article entitled "Donations of LDC debt by banks to charities". ...

26 April 1990 Ministerial Letter 59858- Remise de bien par bénéficiaire a fiducie Unedited CRA Tags 104(13.1), 104(13.2), 108(1) fiducie testamentaire 19(1) File No. 5-9858   G. Martineau   (613) 957-8953 Le 26 avril 1990 Monsieur, La présente est pour vous informer que suite à la position énoncée dans notre lettre 5-8211 du 28 septembre 1989, nous avons eu l'occasion de reconsidérer la question qui vous préoccupait.  ... Le paiement des impôts de la fiducie peut être fait par un bénéficiaire sous l'une quelconque des formes suivantes: a)     indirectement par le remboursement au fiduciaire; b)     directement en remettant au fiduciaire un chèque à l'ordre du Receveur général, ou c)     indirectement en acceptant de recevoir du fiduciaire un montant net après déduction de sa part de l'impôt de la fiducie. ...

2 January 1990 Ministerial Letter 90M01288 F- Tax Remission Unedited CRA Tags n/a   January 2, 1990 Enquiries & Taxpayer Assistance HEAD OFFICE   Technical Interpretations Mr. ... Bernhard BuetowActing DirectorTechnical Interpretations DivisionLegislative & Intergovernmental Affairs Branch Enclosures ...

12 June 1990 Ministerial Letter 59678 F- Calculation of Tax on Large Corporations Unedited CRA Tags 181.1, 181.7(1), 125.3(1) 24(1) File No. 5-9678   J.P. Dunn   (613) 957-8961 19(1) June 12, 1990 Dear Sir: We are writing in response to your correspondence of February 19, 1990 regarding the calculation of the proposed Part I.3 Tax on Large Corporations as it applies to the hypothetical example provided in your letter. The pertinent facts of your example are as follows: (1)     Taxable capital- $55,000,000 (2)     Capital deduction- $10,000,000 (3)     1989 taxation year- Jan. 1/89 to Sept. 30/89 (9 months) (4)     1990 taxation year- Oct. 1/89 to Sept. 30/90 (12 months) (5)     The company is not a financial institution, an insurance company or an exempt corporation. (6)     Part I.3 tax at 0.175% is applicable only to fiscal periods ending after June 30, 1989 and only for that portion of the fiscal period that is after June 30, 1989. (7)     All of the company's capital is employed in Canada and all of  its income is earned in Canada. (8)     The surtax otherwise payable by the corporation for the year ended Sept. 30/89 is $19,900. ...

24 July 1989 Ministerial Letter 58318 F- Trustee of an Employee Benefit Plan Unedited CRA Tags 60(a)   19(1) File No. 5-8318   A.B. Adler   (613) 957-8962 July 24, 1989 Dear Sirs: This is in reply to your letter of July 5, 1989 concerning an annuity acquired by a trustee of an employee benefit plan (EBP) on behalf of certain retiring employees. ...

7 November 1989 Ministerial Letter 58638 F- Joint Venture Year Ends Unedited CRA Tags n/a 19(1) File No. 5-8638   D. Turner   (613) 957-2094 November 7, 1989 Dear Sirs: Re:  Joint Venture Year Ends We are writing in reply to your letter of August 31, 1989 in which you requested a technical interpretation as to whether a joint venture would continue to exist if it disposed of its principal property. ... Generally, some of the more important criteria which characterize the existence of a joint venture are: 1)     A joint property interest in the subject matter of the venture. 2)     A right of mutual control and management of the enterprise. 3)     A limitation of the objective to a singular or limited number of undertakings. ...

22 January 1990 Ministerial Letter 90M01098 F- Telex (1989 Average Exchange Rate) Unedited CRA Tags n/a TELEX MESSAGE   Originator: A Watson   Date: 22/01/90 Other Destination: Branch: Legislation Tokyo, Japan 22218 Building: Macdonald Building   Room Number: 1000 Attention: Canadian Embassy Tokyo Japan  Telephone: 957-2072 Message: 1989 Average Exchange Rate The Bank of Canada was contacted and advised that the average exchange rate for 1989 for Yen is.008606. ...

10 October 1989 Ministerial Letter 74298 F- Tax Guide- Canadian Forces Employees Outside Canada Unedited CRA Tags 115(2), 250(1), 114   October 10, 1989 TO Non-Resident Taxation Division FROM Specialty Rulings   Directorate   O. ... Hartwick 957-2125   File No. 7-4298 Subject:  Tax Guide- Canadian Forces Employees Outside Canada We have reviewed the above guide as requested.  ...

24 June 1991 Ministerial Letter 911038 F- Deemed Residents Who Establish Residential Ties in the Year Unedited CRA Tags 2(2), 250(1)(a)                                             June 24, 1991   Non-Resident Taxation Division               Rulings Directorate W.G. ... Kuss A/Director                                   957-2130   Attention:  C. Charette   File No. 911038 SUBJECT: Deemed Residents Who Establish Residential  Ties in the Year This is in response to your memorandum dated April 12, 1991 regarding the taxation of international students who have sojourned in Canada for more than 182 days in a particular taxation year and in the latter part of that taxation year become factually resident in Canada. ...