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A dies and leaves the farm property to his spouse. 3.     During 1990, the property is not farmed. 4.      ... B continued carrying on his farming operation. 4.     During 1990, Mr. B retired and the property was not farmed. 5.      The property was sold in the fall of 1990. ...

Corporation Unedited CRA Tags n/a 24(1) 900564   R.S. Biscaro   (613) 957-2122   EACC9274 Attention: 19(1) August 23, 1990 Dear Sirs: Re:  Permanent Establishment in Canada of a United Kingdom Corporation This is in reply to your letter of April 25 asking if, in our view, a U.K. ... In order for A to have a PE in Canada the following conditions must be met; i)     there must be a place of business; ii)     the place of business must be fixed; iii)     A must carry on business through the fixed place of business; and iv)     the deeming provisions of paragraph 3 of the convention  must not apply.  ...

26 February 1990 Ministerial Correspondence HBW4125B4 F- Property Transfers to a Related Minor Unedited CRA Tags n/a 19(1) HBW 4125-B4   B. Fioravanti   (613) 957-2073 February 26, 1990 Dear 19(1) We are writing in reply to your letter of February 5, 1990. ... As requested please find enclosed:-     General Tax Guide and Return Individuals Outside Canada-     Capital Gains Tax Guide-     Rental Income Tax Guide-     Child Care Expenses Tax Guide We trust this will be of assistance. ...

Le 28 juillet 2008 XXXXXXXXXX Cher XXXXXXXXXX, Je vous remercie de votre lettre que j'ai reçue le 17 juin 2008 dans laquelle vous exprimez votre appui aux pêcheurs de votre circonscription qui ont reçu des paiements de Pêches et Océans Canada en vertu du programme de retrait des permis de pêche pour le poisson de fond de l'Atlantique (le " programme "). ... Toutefois, la Cour canadienne de l'impôt (la " CCI ") a eu l'occasion de se pencher sur le traitement à accorder à ces paiements dans l'affaire Ross Winsor v. ...

The following questions have been posed: 1.        Can the sales tax paid by B be added to the partnership's cost of acquiring the property? 2.        Will the sales tax paid by B be considered an additional capital contribution to the partnership and be added to the ACB of B's partnership interest? ... QUESTION 14 *Appendix * For the purposes of British Columbia social service tax (the "Sales Tax") a partnership is not a taxpayer and there is no exemption for property transferred in the formation of a partnership.  ...

1 September 1989 Ministerial Correspondence 73874 F- Canada-Germany Income Tax Agreement Unedited CRA Tags n/a   September 1, 1989 International Audits Division Specialty Rulings S.K. Yuen Directorate   O. Laurikainen   957-2125   File No. 7-3874 Subject:  Article 13(4) of the Canada-Germany Income Tax Agreement (1981) (the "Agreement") This is in response to your memorandum dated May 3, 1989, wherein you have enquired whether the position you propose to take in a response to a referral from the Vancouver District Office is in agreement with our interpretation.  ...

27 November 1989 Ministerial Correspondence 74514 F- Deduction of Expenses by Musicians and Other Self-employed Performers Unedited CRA Tags 8 Publications Division Business and General   Division W.B. ... Day   957-2136   File No. 7-4514 Subject: Project P-1611 Deduction of Expenses by Musicians and Other Self-Employed Performers We are writing in reply to your enquiry of November 15, 1989, wherein you requested our views regarding the comments and queries from the 24(1)  24(1)  regarding the following two items of expense. a)     Travel expenses to and from auditions, and b)     The cost of industry- related periodicals used for employment search purposes. ...

14 December 1989 Ministerial Correspondence 74344 F- Medical Expenses Unedited CRA Tags 118.2(2)   December 14, 1989 TO: HALIFAX DISTRICT OFFICE FROM: HEAD OFFICE   Specialty Rulings   Directorate   G. Ozols Wayne Mosher (613) 957-2139 Audit Review   File No. 7-4344 SUBJECT:  Medical Expenses 19(1) This is in reply to your memorandum of September 13, 1989, inquiring as to whether certain costs would qualify as medical expenses under paragraph 118.2(2)(e) of the Income Tax act (the "Act"). 24(1) Our opinion is that these costs do not qualify as medical expenses.  ...

.:     5 19(1) 5-9104   Bill Guglich   (613) 957-2102 December 14, 1989 Dear Sirs: This is in reply to your letter of November 17, 1989 requesting our comments respecting Draft 2 of the Regulations to the Regional Airports Authorities Act. ...

19 April 1990 Ministerial Correspondence 57744 F- Adjustments to Cost Base- Partnership Interest Deduction Unedited CRA Tags 53(2)(c)(v), 96(1.1) 19(1) File No. 5-7744   C. Robb   (613) 957-2744 April 19, 1990 19(1) Re:  Subparagraph 53(2)(c)(v) of the Income Tax Act (the "Act") We are writing in response to your letter of March 28, 1989.  ... Our Comments Subparagraph 53(2)(c)(v) requires the taxpayer to reduce the ACB of his partnership interest for      ...any amount received by the taxpayer after 1971 and before that time as, on account or in lieu of payment or in satisfaction of, a distribution of his share (other than a share referred to in subsection 96(1.1)) of the partnership profits or the partnership capital... ...