Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

AUTHOR SUBJECT OR CORPORATE FILE June 2, 1994 XXXXXXXXXX Dear XXXXXXXXXX: I am writing to you in response to your letter of April 12, 1994, wherein you suggested that Guideline 4 of the draft " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" (the "Guidelines") be amended to reflect the position set out in your letter concerning the residence of an employer. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch c.c. ...

A PHSP is defined, in part, in subsection 248(1) of the Act as "(a)     a contract of insurance in respect of hospital expenses, medical expenses or any combination of such expenses, or (b)     a medical care insurance plan or hospital care insurance plan or any combination of such plans... ...

" Paragraph 3 of IT-233R states " a transaction is considered to be a sale rather than a lease (where) the lessee has the right during or at the expiration of the lease to acquire the property at a price which at the inception of the lease is substantially less than the probable fair market value of the property at the time or times of permitted acquisition by the lessee... ". Also, the provisions of subsection 16.1(1) of the Income Tax Act (the "Act") may apply to the lease if the parties to the lease so elect. ...

1 November 1993 Ministerial Letter 9328758 F- Non-Resident Withholding Unedited CRA Tags 212(1)(b)(vii) MINISTER'S/DM'S OFFICE YS # 93-6065 ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ...

1 March 1990 Ministerial Letter F3525 F- Flow-through Share Arrangements Unedited CRA Tags 66(15) flow-through share   March 1, 1990 Ms C. ...

6 June 1990 Ministerial Letter 90M06228 F- Involuntary Disposition of a Corporation Unedited CRA Tags n/a File Bill Guglich   957-2102 SUBJECT: Involuntary Disposition of a Corporation Although not free from doubt we have taken the position that where a corporation has been revived there has been no disposition by the corporation of the assets that it owned when it was involuntarily dissolved and which were not disposed of by Her Majesty.  ...

5 October 1989 Ministerial Letter 89M10428 F- Remission of Penalty Unedited CRA Tags n/a   DATE  October 5, 1989 TO CALGARY DISTRICT TAXATION  FROM  Technical OFFICE Interpretation Division A. ...

5 April 1993 Ministerial Letter 9307578 F- Personal Expenses Military Haircuts Unedited CRA Tags 8(2)   MINISTER/DM'S OFFICE 93-1473T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ...

Meanwhile, I am forwarding the following material which includes the literature normally given at the seminar: Scientific Research and Experimental Development-     Interpretation Bulletin, IT-151R3- SR&ED Brochure- Information Circular, 86-4R2- Supplement 1, Automotive Industry Application Paper- Supplement 2, Aerospace Industry Application Paper- News Release, No. 92-088 dated December 2, 1992 Canadian Business Small Business Tax Seminar Kit Small Business Investment Tax Credit (Explanatory Notes) Interpretation Bulletin, IT-73R4 Interpretation Bulletin, IT-145R and Special Release thereto. ...

1993 Ministerial Letter 9318248 F- Donation For SR&ED Purposes Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE YS # 93-4153T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ...