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4 July 1989 Ministerial Letter 58278 F- Timing of Retiring Allowance Rollovers Unedited CRA Tags n/a 19(1) File No. 5-8278   W.C. Harding   (613) 957-3499 July 4, 1989 Dear Sirs: Re:  Timing of Retiring Allowance Rollovers This is in reply to your letter of June 16, requesting an advance ruling as to the taxation of a retiring allowance to be paid in the event of a forced termination of employment. ...

1 October 1990 Ministerial Letter 901828 F- Canada-Japan Income Tax Convention on Capital Gains Unedited CRA Tags n/a 24(1) 901828   G. Arsenault   (613) 957-2126 19(1) October 1, 1990 Dear Madam: Re:  Canada-Japan Income Tax Convention (1986) (the "Convention") This is in reply to your letter dated August 3, 1990. ...

23 February 1990 Ministerial Letter 59568 F- Group Life Plan Distribution of Surplus Unedited CRA Tags n/a 19(1) File No. 5-9568   J.D. Jones   (613) 957-2104 February 23, 1990 Dear Sirs: Re: 24(1) Group Life Plan (the "Plan") Distribution of Surplus This is in reply to your letters of November 2, 1989, and February 7, 1990, concerning the above-noted subject which has been referred to this office for reply. ...

17 October 1989 Ministerial Letter 58538 F- Income Tax Treatment of Endorsement Funds Unedited CRA Tags n/a 19(1) File No. 5-8538   A.B. Adler   (613) 957-8962 October 17, 1989 Dear Sirs: This is in reply to your letter dated August 9, 1989 in which you requested clarification of the income tax treatment of endorsement funds received by your client, an amateur athlete, that were deposited into a trust fund for her that is administered by 24(1) 24(1) The specific concerns raised by you namely, the treatment of (i) endorsement funds at the trust level, (ii) withdrawals from the trust to cover basic living and training expenses, and (iii) trust funds upon the dissolution of the trust are currently under review by this Department. ...

14 November 1989 Ministerial Letter 58978 F- Qualified Investments for RRSP Unedited CRA Tags 146(1) qualified investment, 204 qualified investment, 206(1) foreign property 19(1) File No. 5-8978   W.C. Harding   (613) 957-3499 November 14, 1989 Dear Sirs: Re:  Qualified Investments- Registered Retirement Savings Plans This is in reply to your letter dated October 23, 1989 in which you request confirmation of your opinion that a guaranteed investment certificate stated in a foreign currency and issued by a trust company incorporated under the laws of Canada or of a province is a qualified investment for the purposes of a registered retirement savings plan (RRSP). ...

26 January 1990 Ministerial Letter 32088 F- Advance Income Tax Ruling Request 19(1) File No. 3-2088   T. Murphy   (613) 957-2747 January 26, 1990 Dear Sirs: Re:  Advance Income Tax Ruling Request 24(1) You advised us at the conclusion of our meeting of December 15, 1989 that a decision would be made by your clients in early January 1990 either to withdraw the advance income tax ruling request or to make revisions to the proposed transactions described in the existing ruling application. ...

Campbell   (613) 957-2067   File No. 90M01068 le 4 janvier 1990 Madame, Objet: 19(1) J'ai bien reçu votre lettre du 30 octobre 1989 ainsi que les renseignements relatifs 19(1) Je vous serais reconnaissant si vous pouviez nous confirmer que la devise utilisée est bien le franc.  ...

1 June 1990 Ministerial Letter 59218 F- Shareholder Benefits Unedited CRA Tags 15(1) 24(1) File No. 5-9218   G. Arsenault   (613) 957-2126 Attention:  19(1) June 1, 1990 Dear Sirs: Re:  Shareholder Benefits This is in reply to your letter dated December 5, 1989. ...

16 August 1989 Ministerial Letter 58378 F- Income Tax Refund Unedited CRA Tags n/a 19(1) File No. 5-8378   A. Humenuk   (613) 957-2135 August 16, 1989 We are replying to your letter of July 7, 1989, concerning the claim made by the publishers of the Money Reporter. ...

5 December 1989 Ministerial Letter 59068 F- Determination of Canadian Residence Unedited CRA Tags n/a 19(1) 5-9068   K.B. Harding   (613) 957-2129 December 5, 1989 Dear 19(1) This is in reply to your letter of November 6, 1989 concerning the 24(1). ...