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21 September 1990 Ministerial Letter 901858 F- CIDA Awards for Canadians Unedited CRA Tags 56(1) 24(1) 901858   A. ... Eligible expenses include expenses incurred in the year for the purpose of carrying on the work that are not a.      ... expenses for which the recipient has been reimbursed (other than amounts which are part of the grant) or c.      ...

Residential Real Estate Unedited CRA Tags 15(1) 24(1) 900508   G. Arsenault   (613) 957-2126 Attention: 19(1) EACC9243 August 31, 1990 Dear Sirs: This is in reply to your letter dated March 30, 1990 concerning  the Department's administrative position concerning the application of subsection 15(1) of the Income Tax Act as it relates to so-called "sole purpose corporations" holding U.S. residential real estate. ... Hypothetical Fact Situations The following is our response to the three hypothetical fact situations submitted by you for our comment. 1.      ... Furthermore, the funding of the corporation in the manner proposed may not be acceptable. 2.      ...

22 May 1990 Ministerial Letter 59148 F- Tax Shelter Registration and Reporting Requirements Unedited CRA Tags 237.1, 248(1) property 24(1) File No. 5-9148   C.R. ... In this connection, we note that the latter subsection includes a contribution of capital or working capital that a partner makes to a partnership upon its creation. 1.      ... This opinion is only applicable where the general partner does not acquire an interest in the limited partnership as a limited partner. 2.      ...

19 September 1989 Ministerial Letter 20168 F- Remission of Tax to Non-resident Seasonal Agricultural Workers Unedited CRA Tags n/a   September 19, 1989 TO- A. ... Tang   957-9229 Attention:  E. Hammond   File No. 2-0168 SUBJECT:  REMISSION REQUEST NON-RESIDENT SEASONAL AGRICULTURAL WORKERS Thank you for your memo of August 25, 1989 wherein you indicated that your request for tax remission for the above noted taxpayers was made on the basis of "results of application of the law clearly not intended". ...

19 October 1990 Ministerial Letter 902468 F- Change of Control Unedited CRA Tags 249(4), 256(7) 24(1) 902468   M.P. Sarazin   (613) 957-2125 19(1) October 19, 1990 Dear Sirs: Re:  Subsections 249(4) and 256(7) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter dated September 7, 1990 in which you requested an opinion regarding the application of subsections 249(4) and 256(7) of the Act to the following situation. 1.      ... There are no agreements or other factors which would give control of the company to either shareholder. 2.      ...

Q-89 — 26 septembre 1996 — XXXXXXXX XX Concernant les fiducies familiales: a)combien de fiducies familiales se sont jusqu'à maintenant prévalu de la décision de Revenu Canada rendue le 23 décembre 1991, leur permettant de transférer leurs actifs à l'étranger avec exemption d'impôt; b)quelle est la valeur des actifs de chacune des fiducies familiales ayant ainsi été transférée à l'étranger et leur provenance par province? ...

21 August 1990 Ministerial Letter EACC9288 F- Divisive Reorganization Unedited CRA Tags 55(3)(b), 85(1), 85.1(1)   August 21, 1990   EACC9288 DIVISIVE REORGANIZATION QUESTION For the purposes of paragraph 55(3)(b) of the Act, all of the properties owned by the particular corporation are of one type. ...

28 June 1990 Ministerial Letter 5900868- Déductibilité des intérets sur un emprunt Unedited CRA Tags 20(1)(c) 24(1) File No. 5-900868   G. ... Au même moment, Monsieur X consent une hypothèque sur sa résidence pour garantir l'emprunt de 85 000,00 $ ayant servi à souscrire des actions privilégiées. La compagnie emprunte 85 000,00 $ dans le but de racheter les actions privilégiées souscrites antérieurement par Monsieur X tel que ci-haut mentionné. ...

3 October 1990 Ministerial Letter 90M10318 F- Balance of Tax Liability Outstanding After Remission Unedited CRA Tags n/a   October 3, 1990 Revenue Programs Division Technical Publications Minister's Mail Division   Technical Review Section Attention: E. ... Parnanzone   (613) 957-9232 SUBJECT:  19(1) As discussed during our telephone conversation of October 2, 1990, we are forwarding the ministerial correspondence yellow docket and our remission case file for your review and appropriate action. ...

21 June 1990 Ministerial Letter 5900958 F- Family Allowance Benefits Unedited CRA Tags n/a   June 21, 1990 Assessing and Enquiries Rulings Directorate Directorate Financial Industries Division   D.S. ... Relative to this practice, we seek clarification of your administrative position on the following two points: 1.      ... Given this scenario, would you nevertheless require that T3 returns be filed. 2.      ...