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8 June 1992 Ministerial Letter 9215108 F- Change In Control Carryover Of Tax Pools Unedited CRA Tags 111(4), 111(5), 111(5.1)   R. Albert/ga   957-2131 June 1, 1992 Minister/DM's Office     Y.S. 92-3646T Central Records Author Section Chief D.O. (?) ...

Q-88 — 26 septembre 1996 — XXXXXXXXXX Quel est l'impact sur le fisc canadien du manque à recevoir, depuis 1972, et ce pour chaque année, découlant de l'instauration des fiducies familiales? ... Q-88 – 26 septembre 1996 – Addendum Le Comité permanent des Finances, conformément à son mandat établi en vertu de l'article 108(2) du Règlement régissant la Chambre des communes, a soulevé en 1994 des questions concernant le manque à gagner en recettes fiscales découlant de l'instauration des fiducies familiales en relation avec l'imposition des fiducies familiales et la règle de 21 ans. ... Si le revenu total était capitalisé à 5 %, la valeur des biens totaliserait 72 milliards de dollars. ...

31 August 1989 Ministerial Letter 57778 F- Canada–Israel Income Tax Convention Unedited CRA Tags 116 19(1) File No. 5-7778   D.Y. ... The hypothetical fact situation presented is as follows: 1.     The taxpayers have been resident in Israel for 10 years; 2.     They own shares in a private Canadian holding corporation ("Holdco"); 3.      ...

29 June 1990 Ministerial Letter ACC9478 F- Allowable Outlay and Expenses Unedited CRA Tags 40(1)(a)(i) June 29, 1990 Assessing Programs Section Business & General Non-Resident Taxation Division Division   Rulings Directorate   W.C. ... Lalonde 957-2061   EACC 9478 Subject: Allowable Outlay and Expenses- Subparagraph 40(1)(a)(i) This will reply to your memo of June 8, 1990 in which you request an opinion on the deductibility of an amount paid by a vendor who was required to make a payment to a third party in order to allow him to dispose of a property. 24(1) In our research of this matter we were unable to find a precedent that fits squarely into the circumstances of this case.  ...

21 June 1989 Ministerial Letter 58218 F- Sale of Land by a Non-resident Unedited CRA Tags n/a   June 21, 1989 Victoria District Office Specialty Rulings Directorate Chief of Audit  M. Vallée   (613) 957-2093   File No. 5-8218 Subject: 19(1) Sale of Land by a Non-Resident Please find hereto attached a letter from 19(1)   a U.S. resident, requesting information concerning the amount of taxes due upon a transfer of land. ...

Principales Questions: Est-ce que deux personnes vivant sous le même toit peuvent « vivre séparées » pour les fins de l’application des alinéas 56(1)b) et 60b) de la Loi concernant les pensions alimentaires dans la situation particulière soumise. ... Rushton, 2 D.L.R. (3d) 25, portant sur une demande de divorce a fait les commentaires suivants concernant l’expression « vivait séparé »: The word « separate and appart » are disjunctive. ...

16 November 1989 Ministerial Letter 74408 F- Retiring Allowance Unedited CRA Tags 60(j.1)   November 16, 1989 Penticton District Office Head Office   Rulings Directorate B. ... Adler   (613) 957-8962   File No. 7-4408 Subject: 19(1) This is in reply to your memorandum (received October 10, 1989) prepared by Mr. ...

27 March 1990 Ministerial Letter 90M03238 F- Tax Treatment- Retroactive Pay Increases Unedited CRA Tags n/a   File No. 90M03238   J.D. Jones   957-2104 C.M. PapineauChief, Equal Pay SectionClassification, Human Resources Information Systems and  Pay DivisionTreasury Board of Canada 3rd Floor L'Esplanade LaurierWest Tower Ottawa, OntarioK1A 0R5 March 27, 1990 Dear Mr. ...

12 January 1990 Ministerial Letter 59248 F- Qualified Investment- Registered Retirement Savings Plan Unedited CRA Tags 204 qualified investment, 204(e)(ix), ITR 4900(1)(b) 19(1) File No. 5-9248   D.S. Delorey   (613) 957-3495 January 12, 1990 Dear Sirs: Re:  Qualified Investment Registered Retirement Savings Plan ("RRSP") This is in reply to your query of December 14, 1989 requesting our views 24(1) Our Comments A share of a corporation will represent a qualifying investment for an RRSP where it is (a)     listed on a prescribed stock exchange in Canada (subparagraph 204(e)(iv) of the Act), (b)     listed on a prescribed stock exchange in a country other than Canada (subparagraph 204(e)(ix) of the Act), or (c)     a share of the capital stock of a public corporation, other than a share of a mortgage investment corporation that is not listed on a prescribed stock exchange in Canada (paragraph 4900(1)(b) of the Income Tax Regulations (the "Regulations")). 24(1) We trust the above comments will be of assistance to you. ...

9 March 1990 Ministerial Letter 74688 F- Attribution of Trust Income or Loss to Settlor of Trust Unedited CRA Tags 75(2)   DATE:  March 9, 1990 TO:  CALGARY  DISTRICT OFFICE FROM:  HEAD OFFICE   Rulings Directorate Attention:  Ross Brown Financial Institutions Section Section Chief- Trust Section M.M. Trotier   (613) 957-8957   FILE No.  7-4688 SUBJECT: 24(1) We have recently been advised by 19(1) that your district office will be reviewing the income tax returns of  24(1) and its related trusts. ...