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19 September 1991 Ministerial Letter 912488 F- Deferral of Payment- Separation Benefits Unedited CRA Tags n/a                Date: September 19, 1991 Senior Management Personnel             W.E. ...

., 3rd Floor   October 6, 1989 Mr. Jim Edwards, M.P., Parliamentary Secretary to the Minister of Communications, House of Commons, Room 135, Confederation Building, Ottawa, Ontario K1A 0A6 Dear Jim: I am writing further to my letter of May 10, 1989, regarding your constituent, 19(1)  and his request for a remission of income tax. ...

4 July 1990 Ministerial Letter 90127008 F- Taxation of Pension Payments Unedited CRA Tags n/a Minister (2) 90127008 Central Records 90134009 Return to Technical Interpretations Division, Fuller Building, Room 300   July 4, 1990 19(1) EACC9471 I am writing in reply to your later of April 20, 1990, in which you request tax relief on behalf  24(1) While I appreciate the position of these pensioners, the Income Tax Act is very specific with regard to taxing pension payments in the year they are received.  ...

The facts of the situation, as understood from the correspondence attached to your memorandum as well as telephone conversations with Brenda Scarcella of the Winnipeg District Office and 19(1)    24(1) Winnipeg, are as follows: 24(1) Paragraph 118(4)(d) of the Act provides that no amount may be claimed in respect of a dependants under paragraph 118(1)(d) unless an amount is included in income under subsection 56(5) family allowance in respect of that cependant.                24(1) It is our understanding of the facts. 24(1) Consequently, it is our view that for tax purposes the parents are the recipients of the payments described in subsection 56(5) and are required under subsection 56(2) of the Act to include the amount "received" in income.   ...

2 August 1990 Ministerial Letter EACC9348 F- Request for Remission Unedited CRA Tags n/a Return signed copy to Y.S. 90040025 Technical Review Section Publications Division Room 1016, Cumberland Place August 2, 1990   EACC9348 19(1) I am writing further to your letter of December 10, 1989, addressed to your Member of Parliament, the Honourable Douglas G. ...

As you know, when the draft " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" (the "Guidelines") were released, I invited comments concerning them until March 31, 1994. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch Bill Kerr 957-2139 May 13, 1994 940823 May 13, 1994 ...

ADM'S OFFICE (2) 97-1690D & RETURN TO 15TH FLOOR, ALBION TOWER 97-07553M February 10, 1998 XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of December 4, 1997, to Mr. ...

Principal Issues: Rollover of periodic pension payments Position: No rollover provided for under the Act Reasons: Subsection 60(j.02) & paragraph 147.2(4)(b) XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of March 30, 1998 concerning your application for relief relating to the non-deductibility of certain past service pension contributions. ...

Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch Wm. ...

Principal Issues: Demande transférée au ministère des Finances Position TAKEN: S/O Reasons FOR POSITION TAKEN: S/O MINISTER'S/DM'S OFFICE YS # 94-8000M ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ...