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8 February 1990 Ministerial Letter 32888 F- Request for Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 3-2888   D.S. Delorey   (613) 957-3495 February 8, 1990 Dear Madam: Re:  19(1) We hereby acknowledge your wish to withdraw the advance income tax ruling requested on behalf of The Estate of   19(1) The deposit of $325 submitted with your request will be returned separately. ...

26 June 1989 Ministerial Letter 58188 F- Advance Ruling Unedited CRA Tags n/a 19(1) File No. 5-8188   T. Murphy   (613) 957-2747 June 26, 1989 Dear Sirs: As indicated in your telephone conversation with T. ...

30 October 1989 Ministerial Letter 89M10508 F- Tax Remission Request Unedited CRA Tags n/a   October 30, 1989 TO- OTTAWA DISTRICT OFFICE FROM- HEAD OFFICE P. Middlestead Technical Interpretations Director- Taxation Division   D. Lanos   957-9231 SUBJECT: Tax Remission Request 19(1) Further to your memorandum of April 19, 1989, enclosed is a copy of the Minister's reply of October 18, 1989 to Ms. ...

17 December 1990 Ministerial Letter 901578 F- Retirement Counselling Services for Employees Unedited CRA Tags 6(1)(a)(iv)(B) 24(1) 901578   R.D. Weil   (613) 957-2121 19(1) December 17, 1990 Dear Sirs: Re:  Retirement Counselling Services for Employees This is in reply to your letter of July 11, 1990. ... Rather, we view it as being applicable to a seminar or similar type of presentation for employees who are at or near retirement where the purpose of the presentation is to inform and advise them concerning such topics as:-     increasing life expectancy, the impact of inflation on financial resources, post-retirement expectations,-     the level of income that can be expected at retirement from known sources,-     a net worth analysis comparing post-retirement income with expected expenses,-     tax rules related to investments and retirement savings, and-     estate planning techniques and concepts. ...

6 November 1989 Ministerial Letter 58588 F- Subsidized Mortgages Unedited CRA Tags 80.4, 6(1)(a) 19(1) File No. 5-8588   J.D. Jones   (613) 957-2104 November 6, 1989 Dear Sirs: Re:  Subsidized Mortgages Section 80.4 of the Income Tax Act (the "Act") This is in reply to your letter of August 24, 1989, wherein you requested our opinion regarding the applicability of section 80.4 of the Act to an 24(1) We advise that as your enquiry relates to a proposed transaction, it is more appropriately dealt with in the context of an advance income tax ruling.  ... In determining whether a loan was made by virtue of an office or employment, the Department will take into consideration any involvement or assistance by his employer in obtaining the loan, including (a)     involvement in negotiation of the loan, (b)     guaranteeing repayment of the loan principal or interest, (c)     recommending in writing to the lender that the loan be made, (d)     agreement in writing before the loan is made, to assist with the cost of the interest either by direct reimbursement to the borrower for all or part of it or by paying such interest directly to the third party lender, or (e)     providing the individual with a letter of introduction to a mortgage lender explaining the amount and terms of the mortgage interest subsidy which the employer will be making to the employee. ...

26 October 1989 Ministerial Letter 58888 F- Arrangements with Purchasers of Condominiums Unedited CRA Tags n/a 19(1) File No. 5-8888   C. Robb   (613) 957-2744 October 26, 1989 19(1) We are writing in response to your letter of October 11, 1989, wherein you request a technical interpretation with respect to arrangements between 24(1) and purchasers of condominium units. ...

9 November 1989 Ministerial Letter 1858 F- Change in Facts Unedited CRA Tags n/a 19(1) File No. 1-858   C. Robb   (613) 957-2744 November 9, 1989 19(1) Re:  24(1) Change in Facts This letter is in response to our telephone conversation on November 3, 1989. ...

10 November 1989 Ministerial Letter 58858 F- Deferred Salary Leave Plan Unedited CRA Tags 6801(a) 19(1) File No. 5-8858   A.B. Adler   (613) 957-8962 November 10, 1989 Dear Sirs: This is in reply to your letter of October 12, 1989, in which you requested our views concerning a proposed deferred salary leave plan ("Plan") for the employees of 24(1) Paragraph 6801(a) of the Income Tax Regulations (the "Regulations") provides the detailed requirements with which your Plan need comply.  ...

4 November 1989 Ministerial Letter 58748 F- Income-Averaging Annuity Contract Unedited CRA Tags 56(1)(d) 19(1) File No. 5-8748   B.G. Dodd   (613) 957-9769 November 14, 1989 Dear Sir: Re:  Income Averaging Annuity Contract We are writing in reply to your letter dated September 26, 1989 regarding our earlier exchange of correspondence on the above-noted subject. ...

7 November 1990 Ministerial Letter 900848A F- Subsection 10(6) Election Unedited CRA Tags 10(6), 69(1)(c) 24(1) 900848   R.B. Day   (613) 957-2136 19(1) November 7, 1990 Dear Sirs: Re:  Subsection 10(6) Election Further to our recent telephone conversation, we confirm that paragraph 69(1)(c) of the Act would apply to the beneficiaries of the works of art discussed in our letter of October 17, 1990. ...