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28 September 1989 Ministerial Letter 74328- Bureau de district de minéral Unedited CRA Tags n/a   September 28, 1989 BUREAU DE DISTRICT DE MONTREAL Section des Services   bilingues M.F. ... Les informations requises sont les suivantes: 1.     Bilan d'ouverture de la succession 19(1) i.e. la liste, ainsi que la juste valeur marchande tous les actifs et de tous les passifs de 19(1)   la date de son décès; 2.     Un état détaillé (montants et dates) de tous les revenus de la succession réalisés au cours des années d'imposition sous étude; 3.      ...

1 October 1990 Ministerial Letter 902298 F- Capital Gains Exemption on Qualified Farm Property- Meaning of "Parent" Unedited CRA Tags 110.6, 40, 44, 70, 73, 146, 252 24(1) 902298   C. Tremblay   (613) 952-1361 19(1) October 1, 1990 Dear Sirs: Re:  "Parent" This is in reply to your letter of August 24, 1990, requesting a technical interpretation of the word "parent" as the word is used in the definition of "qualified farm property" in subsection 110.6(1) of the Income Tax Act (the "Act"). ...

18 January 1990 Ministerial Letter 59008 F- Definition of Small Business Corporation Unedited CRA Tags 125(7) active business carried on by a corporation, 127(7) specified investment business, 125(7)(e), 248(1) small business corporation, 248(1) active business 19(1) File No. 5-9008   G. Thornley   (613) 957-2101 January 18, 1990 Dear Sirs: Re:  Definition of Small Business Corporation This is in reply to your letter of October 30, 1989 requesting our interpretation of whether a particular corporation meets the definition of a SBC as defined in 248(1) of the Income Tax Act (the "Act"). ...

5 July 1989 Ministerial Letter 58028 F- Paid-up Deferred Annuity Unedited CRA Tags 12.2(3), 12.2(4) 19(1) File No. 5-8028   G. Ozols   (613) 957-2127 July 5, 1989 19(1) Re:  Paid-Up Deferred Annuity This is in reply to your letter of April 15, 1989, concerning the tax treatment under the Income Tax Act (the "Act") of two paid-up deferred annuities which you hold. ...

1 September 1989 Ministerial Letter 58398 F- Qualified Small Business Corporation Share Unedited CRA Tags 110.6(1) qualified small business corporation share, 248 19(1) File No. 5-8398   G. Thornley   (613) 957-2101 September 1, 1989 Dear Sirs: Re:  Qualified Small Business Corporation Share (QSBC Share) This is in reply to your letter of July 24, 1989, requesting our views as to circumstances under which cash and short term investments may be considered used in an active business for purposes of the definition of "small business corporation" in section 248 of the Income Tax Act (the "Act"). ...

5 December 1990 Ministerial Letter 903178 F- Employee Benefit Plans Existing Prior to December 31, 1987 Unedited CRA Tags 12(1)(n.3), 56(10), 122, 153(1)(p), 207.5(1) RCA trust, 207.5(1) refundable tax 24(1) 903178   Maureen Shea-DesRosierss   (613) 957-8953 19(1) December 5, 1990 Dear Sirs: Re:  Employee Benefit Plans existing prior to December 31, 1987 This is in reply to your letter of November 6, 1990 concerning the rules for Employee Benefit Plans ("EBP") after the October 8, 1986 amendments to the Income Tax Act and its grandfathering provisions. ...

20 September 1990 Ministerial Letter 90177028 F- Remission of Tax where Excess Contributions Unedited CRA Tags n/a Minister's Office 90177028 Central Records Return signed copy to: Technical Interpretations Division 400 Cumberland, Room 1016   September 20, 1990   EACC9633 Dear 19(1) I am writing in reply to your letter of June 18, 1990, and further to a letter dated July 7, 1989 from my departmental assistant Mr. ...

24 August 1989 Ministerial Letter 58388 F- Discounts on Bonds Unedited CRA Tags 20(1)(c), 20(1)(d), 18(1)(f), 20(1)(f) 19(1) File No. 5-8388   Blair P. Dwyer   (613) 957-2744 August 24, 1989 19(1) Re:  Discounts on Bonds This is in reply to your letter dated July 13, 1989, in which you asked for clarification of our assessing policy on corporate bonds. ...

11 September 1989 Ministerial Letter 74288 F- Publication of Advance Income Tax Ruling Unedited CRA Tags 55(3)(b)   September 11, 1989 Publications Division Specialty Rulings Roy C. Shultis, Director Directorate   J.E. Harms Attention:  G.J. O'Reilley 957-2108   File No. 74288 Subject: Publication of Advance Income Tax 24(1) (the "Ruling") This is in response to your memorandum of August 29, 1989 in which you requested our comments as to the suitability of the Ruling for publication.  ...

MINISTER/DM'S OFFICE ADM'S OFFICE DM # 9621 CENTRAL RECORDS ADM # 940220 RETURN TO RULINGS, ROOM 303, MET. ...