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20 November 1990 Ministerial Letter 900518 F- Foreign Tax Credit and IT-270R Unedited CRA Tags 126, 20(11), 20(12)   November 20, 1990 HEAD OFFICE Rulings Directorate   G. ... Calderwood (613) 957-2126 International Audits Division   900518 SUBJECT:  Interpretation Bulletin IT-270R This is in reply to your memorandum dated April 23, 1990 whereby you requested our comments concerning the determination of the amount of "tax paid... to the government of a country other than Canada" for purposes of the foreign tax credit under section 126 and the deductions under subsections 20(11) and (12) of the Act having regard to paragraph 14 of IT-270R. ...

12 September 1989 Ministerial Letter 89M09458 F- Rejection of New Mine Status Unedited CRA Tags n/a   September 12, 1989 To: Head Office- Appeals Branch From: Rulings Directorate Appeals and Referrals Division Resource Industries   Section Attention: Mr. ... White   957-8585 Subject: 24(1) We have received a letter, a copy of which is attached hereto, from Helen C. ...

8 June 1989 Ministerial Letter 32378 F- Deductibility of Interest on Mortgage Unedited CRA Tags 20(1)(c), 245(2), 245(3), 245(4)   June 8, 1989 S. ... Turner   (613) 957-2094 S. Fish   File No. 3-2378 Subject: 19(1) This letter is to inform you of a ruling request which we received (copy attached) related to taxpayers in your district.  ...

Prima   (613) 957-2060 19(1) May 28, 1990 Dear Sirs: This is in reply to your letter of March 19, 1990.  ... Our Comments 1.     A paragraph 6(1)(a) employment benefit occurs if, for example, the employer itself provides Mr. ... A by the employer, the gross amount is more properly included in section 5 "salary, wages and other remuneration". 2.      ...

Principales Questions: Cotisations REER juges de nomination fédérale Position Adoptée: NUL pour 1996 à 2004 Raisons POUR POSITION ADOPTÉE: Budget 6 mars 1996 DM'S OFFICE (2) DM # 25274 ASSOCIATE DUPPUTY MINISTER (1) ADM # 961232 ADM'S OFFICE (3) PENDING RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signé le 4 juin 1996 XXXXXXXXXX Monsieur le Juge, La présente fait suite à votre lettre du 16 avril 1996 concernant le montant que les juges de nomination fédérale peuvent contribuer à un régime enregistré d'épargne-retraite ("REER") pour les années 1996 à 2005 inclusivement. ... Le budget propose aussi qu'une contribution maximale de 1 000 $ pourra être versée pour l'année 2005. ...

6 February 1990 Ministerial Letter 74668- Comptes de dividende en capital Unedited CRA Tags 83(2)   Le 6 février 1990 BUREAU PRINCIPAL BUREAU PRINCIPAL DIVISION DES APPLICATIONS Section des services SPÉCIALES bilingues   Benoit Mandeville M. MICHEL GUÉVREMONT 957-8982   File No. 7-4668 Objet: Comptes de dividende en capital Le 19 janvier 1990, M. ...

9 March 1990 Ministerial Letter 59308 F- Non-profit Organizations Unedited CRA Tags 149(1)(1) 19(1) File No. 5-9308   G. Thornley   (613) 957-2101 March 9, 1990 Dear Sirs: Re:  Non-Profit Organizations  (NPO's) This is in reply to your letter of December 21, 1989 in which you request an opinion as to whether, under certain circumstances, an Ontario corporation incorporated under the Business Corporations Act, 1982 (Ontario) and regulations thereto (the "OBCA") would qualify as a tax exempt non-profit organization pursuant to clause 149(1)(1) of the Income Tax Act (the "Act").  ... Our Comments 1.     In our view an NPO may be a corporation incorporated under either the OCA or the OBCA providing it meets the conditions to be complied with under paragraph 149(1)(1) of the Act. 2.      ...

14 December 1989 Ministerial Letter 58558- Programme d'achat d'actions Unedited CRA Tags 7, 5(1)   December 14, 1989 TO: BUREAU DE DISTRICT FROM: BUREAU DE LAVAL PRINCIPAL   Section des services bilingues Réal Lapointe Clermont Dubé Chef (613) 957-2076 Revue de la Vérification   5-8558 OBJET:  Programme d'achat d'actions 24(1) Nous avons reçu une demande d'opinion, dont vous trouverez une copie annexée à la présente, 24(1) Comme l'expligue le paragraphe 1 du Bulletin d'interprétation IT-113R3 daté le 30 novembre 1987, l'article 7 de la Loi s'appligue lorsq'une corporation particulière, ou un fiduciaire agissant sous la direction de la corporation, a consenti à vendre ou à émettre des actions de cette corporation, ou des actions d'une autre corporation avec laguelle elle a un lien de dépendance, à un employé de la corporation particulière ou de toute corporation avec laquelle elle a un lien de dépendance. ... Che de section Section des services bilingues Division des services bilingues et des   industries d'exploitation des ressources Direction des décisions Pièces jointes ...

9 October 1990 Ministerial Letter 901638 F- Estate Planning Unedited CRA Tags 73(1), 70(6) 19(1) 901638   A. ... With respect to the specific statements contained in your letter, we offer the following comments: 1.      ... As well, income earned on that property in any period following the death of the transferor will not attribute to the deceased. 2.      ...

8 November 1989 Ministerial Letter 74488 F- Tax Executive Institute Conference Unedited CRA Tags 7(1)(a), 7(3), 32.1, 248(1) salary deferral arrangement   November 8, 1989 Vancouver District Office Head Office P.E. ... Harding   (613) 957-3499 Attention: J.C. Fitz-Clarke   File No. 7-4488 Subject:  Tax Executive Institute Conference Attached is our suggested reply to the questions submitted to us relating to the taxation of stock purchase plans. for Director Financial Industries Division Rulings Directorate Vancouver District OfficeTax Executive Institute Conference Question: Large public companies have employee share purchase plans as an incentive to keep long-term employees. ...