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8 December 1989 Ministerial Letter 59178 F- Trust Funds for Prepaid Funeral Services Unedited CRA Tags n/a 19(1) 5-9178   Maureen Shea-DesRosierss   (613) 957-8953 December 8, 1989 Dear Sirs: Re:  Trust Funds for Prepaid funeral Services This is in reply to your letter of November 30, 1989, concerning the above-mentioned subject. ...

1 June 1989 Ministerial Letter 58118 F- Joint Exploration Company Unedited CRA Tags 66(15) joint exploration corporation 19(1) File No. 5-8118   G.R. White   (613) 957-8585 June 1st, 1989 Dear Sirs: Re:  Joint Exploration Corporation As requested in your letter of May 11, 1989, we confirm that a principal business corporation will not be disqualified as being a "joint exploration corporation", within the meaning of paragraph 66(15)(g) of the Act solely by virtue of its having had, in the aggregate, more than ten (10) shareholders at any particular time. ...

30 June 1989 Ministerial Letter 58248 F- General Anti-Avoidance Rule Unedited CRA Tags 245(2) 19(1) File No. 5-8248   S.J. Tevlin   (613) 957-2118 Dear Sirs: Re:  Subsection 245(2) of the Income Tax Act (the "Act") This is in response to your letter of June 15, 1989, concerning subsection 245(2) of the Act.  ...

17 July 1991 Ministerial Letter 911008 F- Withholding Tax Part XIII Unedited CRA Tags 212(1)(c), 212(11), 212(1)(b), 212(1)(b)(iii)(C)(I)   DATE: July 17, 1991 TO: FROM: Head Office Head Office Non-Resident Taxation Division Financial Industries Division Source Deductions Programs   Section M.M. Trotier   957-8953 Attention: Jean-Pierre Laroche     FILE 911008SUBJECT: 24(1) This is in reply to your letter of April 10, 1991 concerning the review by the Non-Resident Unit in the Vancouver District Office of the 24(1) and the potential recovery of underdeducted non-resident tax. ...

23 February 1990 Ministerial Letter 59468 F- Group Life Plan Distribution of Surplus Unedited CRA Tags n/a   February 23, 1990 Edmonton District Office Business and General E.J. ... Jones   (613) 957-2104   File No. 5-9468 Re: 24(1) Group Life Plan (the "Plan") Distribution of Surplus We are forwarding the attached correspondence for your reply and any other action you may feel is appropriate as we feel you are in a better position to respond to the 24(1) concerns. ... Should you require any assistance with respect to any interpretive problems that you may have with respect to this issue, please contact Duncan Jones at 613-957-2104. for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...

Pelletier   (613) 957-8953 À     l'attention de 19(1) Le 19 juin 1990 Mesdames, Messieurs, La présente est en réponse à votre lettre du 17 avril 1990 dans laquelle vous nous soumettez la situation suivante: FAITS 1.      ... Il est prévu que la corporation A achètera durant son présent exercice financier (19x1) les biens de remplacement suivants:-     un édifice et le terrain sous-jacent; il s'agira de la nouvelle place d'affaires de la corporation A,-     équipement utilisé dans l'édifice mentionné ci-dessus,-     matériel roulant qui servira exclusivement aux fins de l'entreprise. 5.      ... VOTRE QUESTION 6.     Est-ce que les biens décrits au paragraphe 4 ci-dessus se qualifient à titre de biens de remplacement aux fins des paragraphes 44(1) et 13(4) de la Loi? ...

31 January 1990 Ministerial Letter 90M01158 F- Exchange of Information- T1 Returns Unedited CRA Tags n/a   January 31, 1990 Mr. ... McLean Provincial and International Director General Relations Division Audit Programs Directorate Legislative and Intergovernmental   Affairs Branch   E.E. ...

11 September 1990 Ministerial Letter 901298 F- Scientific Research and Experimental Development Unedited CRA Tags 9, 18(1)(a), 37, 96(1)(g), 127(9) qualified expenditure, 127(11.1)(c)   24(1) 24(1) 901298   C.R. ... Your Questions 1.     Where a limited partnership carries on SR&ED activities and chooses to deduct the expenses under paragraph 18(1)(a) of the Act, rather than subsection 37(1) of the Act, will the restriction on the deductibility of SR&ED expenses provided for in paragraph 96(1)(g) of the Act be applicable? ... Such expenses allowed to be deducted by a partnership in calculating its income would not be subject to the restriction in paragraph 96(1)(g) of the Act. 2.      ...

30 March 1990 Ministerial Letter 59628 F- Acquisition of Control of Parent Company Unedited CRA Tags 249(4) 19(1) File No. 5-9628   D. Yuen   (613) 957-2111 March 30, 1990 Dear Sirs: Re: Acquisition of Control of Parent Company We are writing in reply to your letter of January 19, 1990 wherein you requested our views on whether an acquisition of control of a parent company will cause a subsidiary company to also have a deemed year end under subsection 249(4) of the Income Tax Act (Canada) (the "Act"). ...

3 November 1989 Ministerial Letter 58878 F- Securities Lending Unedited CRA Tags 132(6) 19(1) File No. 5-8878   C. Robb   (613) 957-2744 November 3, 1989 19(1) Re:  Subsection 132(6) and Securities Lending We are writing in response to your letter of October 6, 1989, wherein you requested our opinion as to whether securities lending by a trust constitutes the investment of funds for the purposes of subsection 132(6) of the Income Tax Act (Canada). ...