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Principal Issues: coverage of same sex partners under an employer's health care plan Position: coverage does not taint plan's qualification as a phsp Reasons: June 13, 1996 HRC Tribunal decision Moore & Akerstrom A. ... As a result of the June 13, 1996 Tribunal Decision of the Canadian Human Rights Commission in the case of Stanley Moore & Dale Akerstrom, we have reviewed our position with respect to the definition of a "private health services plan," as defined in subsection 248(1) of the Income Tax Act. ...

ASSOCIATE DEPUTY MINISTER'S OFFICE (1) ADM'S OFFICE (2) # 97-04132M PENDING COPY RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on July 14, 1997 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter of June 18, 1997, wherein you suggested that tax relief be provided to help the victims of the Red River Flood disaster finance the rebuilding of their homes. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Policy & Legislation Branch M. ...

31 July 1989 Ministerial Letter 73898 F- Acquisition of Fishing License- Requirement to Reduce Cost by Amount of Government Assistance Unedited CRA Tags 12(1)(x), 14(5) eligible capital expenditure   July 31, 1989 VANCOUVER DISTRICT OFFICE Small Business and Audit Division General Division Section 144-24 Bill Guglich   (613) 957-2102 David K. ...

Principal Issues: Explanation of development and purpose of administrative and/or interpretive positions Position: Self-explanatory Reasons: N/A ADM'S OFFICE (2) # 97-03761M RETURN TO 15TH FLOOR, ALBION TOWER Signed on July 4, 1997 XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of May 20, 1997, addressed to the Honourable Jane Stewart, former Minister of National Revenue concerning the administrative position adopted by the Department regarding the deductibility of interest expense incurred on funds borrowed to make corporate or partnership distributions of capital or earnings. ... Denis Lefebvre Assistant Deputy Minister Policy & Legislation Branch J.P. ...

Le Règlement de l'impôt sur le revenu prévoit que les petits outils coûtant 200 $ et plus ainsi que les équipements acquis pour être utilisés dans l'entreprise sont inclus dans Ia catégorie 8. ... Quant au coût des outils de moins de 200 $, il s'agit de biens de la catégorie 12 dont le taux annuel de déduction pour amortissement est de 100 pour 100, et ce, même dans l'année d'acquisition. ...

FACTS 1)     Canco is a Canadian le in shares.  As Canco's own share are not publicly traded, Canco and the executives agree to have the bonus paid in shares of USco. 4)     When the bonus become due, Canco makes a cash payment to USco equal to the fair value of the shares.  ...

They usually take the form of either: (a)     a clause forming part of the rights, privileges, restrictions and conditions attaching to the shares which provides for the  adjustment of the redemption price to reflect the fair market  value of shares exchanged or property transferred; or (b)     a clause in a purchase and sale agreement or share exchange  agreement which provides for the issuance of additional shares or cancellation of issued shares without payment such that the net number of shares will reflect the fair market value of the shares exchanged or property transferred. ...

Campbell   (613) 957-2067 October 31, 1989 Dear Sir: Re:  Commonwealth Association of Tax Administrators (CATA) As requested 19(1) we enclose herewith the confirmation of contribution by Canada. ...

Pour les années 1997 à 2002, le plafond des cotisations déterminées et le plafond REER correspondent à 13 500 $. ... Where a judge is in receipt of a salary under the Judges Act (federal judge), the prescribed amount, for years 1997 to 2004, is the lesser of 18% of the salary received as a judge for the preceding year less the PA offset ($ 600) and the money purchase limit for the preceding year. The money purchase limit and the RRSP dollar limit for years 1997 to 2002 is $ 13,500. ...

1 November 1989 Ministerial Letter 89M11248 F- Annual Review of Form T2209 (Rev. 1989) Unedited CRA Tags n/a   November 1, 1989 To: Head Office From: Technical Interpretations Returns Processing Division Division Jean-Marc Legault D. ...