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DM'S OFFICE (2) # 97-03007M ASSOCIATE DEPUTY MINISTER (1) # 97-02908M ADM'S OFFICE (2) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on July 4, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am responding to your letter addressed to the Honourable Paul Martin, Minister of Finance, concerning the administration of the Income Tax Act. ...

Income Tax Convention on Capital Gains Unedited CRA Tags 48(1)(c), 48(2), 54 capital property, 115(1)(b)(ix), 126(2.2) 24(1) 5-9618   S. Shinerock   (613) 957-2108 Attention: 19(1) July 17, 1990 Dear Sirs: Re:  Paragraph 48(1)(c) and Subsection 48(2) of the Income Tax Act (the "Act") and the Canada-U.K. ...

12 June 1989 Ministerial Letter 57978 F- Moving Expenses Unedited CRA Tags 62, 6(1)(a) 19(1) File No. 5-7978   G. Ozols   (613) 957-2127 June 12, 1989 Dear Sirs: Re:  Moving Expenses This is in reply to your letter of April 17, 1989 requesting relief from what you perceive as inequities which may arise when an employee moves to leased rather than purchased accommodation. ...

5 June 1990 Ministerial Letter 74678 F- Sale of Business- Amount Paid-Future Obligation Unedited CRA Tags 20(24), 12(1)(a)   June 5, 1990 TORONTO DISTRICT OFFICE Head Office   M. ... Cappella 957-2139   File No. 7-4678 SUBJECT: Sale of Business-Amount Paid-Future Obligations We are replying to your memorandum of January 26, 1990 concerning a situation where revenue is received in advance of the performance of services by a business and the business is subsequently sold. 24(1)  In relation to the above situation, you suggest that there is confusion concerning the effect of subsection 20(24).  ...

Son salaire est donc exonéré d'impôt, puisqu'il accomplit plus de 90 % de ses tâches dans une réserve. ... Puisqu'il accomplit 10 % de ses tâches dans une réserve, une partie équivalente de son revenu d'emploi, soit 10 %, sera exonérée. ... LIGNE DIRECTRICE 3 TOUT LE REVENU QU'UN INDIEN TIRE D'UN EMPLOI SERA HABITUELLEMENT EXONÉRÉ D'IMPÔT SUR LE REVENU SI LES CONDITIONS SUIVANTES SONT RÉUNIES: • PLUS DE 50 % DES TÂCHES LIÉES A L'EMPLOI SONT ACCOMPLIES DANS UNE RÉSERVE; • L'EMPLOYEUR OU L'INDIEN RÉSIDE DANS UNE RÉSERVE. ...

(a)     Can a partnership be related to a corporation? (b)     Can partnerships be related? ...

14 November 1990 Ministerial Letter 902888 F- Trust Ceasing to be Resident in Canada Unedited CRA Tags 214(3)(f), 104(6)   November 14, 1990 Current Amendments and Rulings Directorate Regulations Division G. ... D'Aurelio 957-2126 Director   902888 SUBJECT:  Subparagraph 214(3)(f) Trust Ceasing to be Resident in Canada Subparagraph 214(3)(f) deems certain amounts payable by a trust to non-resident beneficiaries to have been paid on the earlier of (i)     the day on which the amount was paid or credited, and (ii)     the day that is 90 days after the end of the taxation year. ...

25 May 1992 Ministerial Letter 9212368 F- V-Day Adjustments/ Ic 76-19r Unedited CRA Tags 85(7.1)   ISSUE SHEET Question 48- Section 85 Elections- Valuation Day Disputes (1)     991 Canadian Tax Foundation Roundtable) Issue The question observed that the administrative practice at paragraph 14 of former IC 76-19R that, where a client makes a reasonable effort to determine V-Day value, the Department will adjust the agreed amount in a section 85 election was not carried forward to IC 76-19R2.  ... However, the administrative practice was continued until the release of IC 76-19R2 in 1990. 23 Prepared by: John Chan May 25, 1992 # 5-921236 ...

DM'S OFFICE (2) DM # 22992 ASSOCIATE DEPUTY MINISTER (1) ADM # 960117 ADM'S OFFICE (3) PENDING RETURN TO I.T. RULINGS & INTERPRETATIONS 15TH FLOOR, ALBION TOWER Le 26 janvier 1996 XXXXXXXXXX Monsieur le Juge, La présente fait suite à votre lettre du 3 janvier 1996 par laquelle vous me demandez des informations quant à la possibilité, pour un juge de nomination fédérale, de reporter l'impôt sur le revenu qu'il a tiré de l'exercice de sa profession avant sa nomination comme juge en 1995. ...

15 June 1990 Ministerial Letter 7901038 F- Preferred Shares Convertible into Common Shares Unedited CRA Tags n/a   June 15, 1990 Publications Division Financial Industries Division Roy C. ... Donnelly Director 957-3500   File No. 7-901038 SUBJECT: ATR 3-2494 Preferred Shares convertible into common shares We have reviewed the revised draft of the above noted ATR and the editorial changes made to the draft submitted with our memo of May 28, 1990. ...