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17 July 1991 Ministerial Correspondence 911894 F- Educational Grants and Leave Unedited CRA Tags 6(1)(a), 90(1)(b)   911894   Glen Thornley   957-2101 July 17, 1991 Dear Sirs: Re: Educational Grants and Leave This is further to your July 11, 1991 conversations with Mr. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...

21 November 1989 Ministerial Correspondence 58924 F- Qualified Investment for RRSP Unedited CRA Tags 146(1) qualified investment ITR 4900(4)   19(1) File No. 58924   C. Robb   (613) 957-2744 November 21, 1989 19(1) We are writing in response to your letter of October 18, 1989 wherein you requested our views on whether participating mortgage are qualified investments for a Registered Retirement Savings Plan ("RRSP") under subparagraph 146(1)(g)(iv) of the Income Tax Act and subsection 4900(4) of the Income Tax Regulations. ...

Elle est analogue à celle adoptée pour les paragraphes 74.1(1) et (2) de la Loi puisque le même texte anglais est utilisé pour les trois paragraphes soit « any income or loss from the property or from property substituted therefor », le texte français employant le mot « résultant » des biens au paragraphe 75(2) plutôt que le mot « provenant » du bien utilisé aux paragraphes 74.1(1) et (2). ...

6 October 1989 Ministerial Correspondence 89M10424 F- Proposed Conference Attendance 1990-1991 Unedited CRA Tags n/a   October 6, 1989 Carol Waite Technical Interpretations 10th Floor, MacDonald Building Division   A.G. Cockell   957-9226 SUBJECT: PROPOSED CONFERENCE ATTENDANCE 1990-1991 Consideration could be given to sending one person from this Division (Director or Chief) to the Canadian Tax Foundation Annual Conference. ...

9 August 1990 Ministerial Correspondence 901584 F- Loans to Acquire a Dwelling Unedited CRA Tags 15(2), 80.4   August 9, 1990 MISSISSAUGA DISTRICT OFFICE Rulings Directorate   G. Arsenault   (613) 957-2126 M.H. Merchant Business Audit Group Head 901584   EACC9338 SUBJECT:  Subparagraph 15(2)(a)(ii) Loans to Acquire a Dwelling This is in reply to your Memorandum dated July 13, 1990 whereby further to our Memorandum to you dated June 22, 1990 you requested that we confirm that you are correct in your understanding that loans made to enable or assist an employee to acquire: a)     a house in close proximity to his place of business; b)     a summer cottage in Northern Ontario where he spends his holidays and weekends; and c)     a condo in Florida or an apartment in the country of origin, e.g. ...

16 January 1990 Ministerial Correspondence HBW65934 F- Compliance Powers and Taxpayers' Rights Unedited CRA Tags n/a   January 16, 1990 J.B. ... Watson   957-2072   HBW 6593-4 Compliance Powers and Taxpayers' Rights In June of 1987 we solicited from your division responses to a series of questions that were received from the Organization for Economic Co-operation and Development (the "OECD").  ...

To illustrate your questions you have provided us with the following hypothetical situation: 1)     Company A is a Canadian-controlled private corporation within the meaning assigned by paragraph 125(7)(b) of the Act. 2)     Company B, a U.S. Corporation, is a wholly-owned subsidiary of Company A and is, therefore, a controlled foreign affiliate of Company A within the meaning assigned by paragraph 95(1)(d) of the Act. 3)     The fair market value of Company B is estimated to be $100. 4)     Company A's adjusted cost base of the shares of Company B is $10,000. 5)     Company B has never paid any dividends. 6)     Company A intends to liquidate Company B into Company A under U.S. corporate law. Your Questions 1)     Does subsection 84(9) of the Act apply to the disposal of Company B shares by Company A on the liquidation? ...

15 September 1989 Ministerial Correspondence 32584 F- Modification of First Preferred Shares Unedited CRA Tags n/a   Your File No. 57570-81 19(1) Our File No. 3-2584   Kevin J. Donnelly   (613) 957-3500 September 15, 1989 Dear Sirs: Re:  24(1) Modification of First Preferred Shares Further to your advance income tax ruling request dated July 5, 1989, this is to acknowledge your recent telephone instruction withdrawing the ruling request.  ...

27 September 1989 Ministerial Correspondence 89M09364 F- Remission of Tax Paid on CSB Interest Inadvertently Reported Twice Unedited CRA Tags n/a   September 27, 1989 A.G. Cockell, Chairman  Technical Interpretations Remission Committee Division   D.M. Lanos   957-9231 Subject: 19(1) The taxpayer requests a remission of the 1984 income tax that was paid by her on Canada Savings Bonds interest inadvertently reported twice. 24(1) The taxpayer's case was referred to this Division on September 15, 1989, by P. ...

Puisqu'une société n'est ni un « Indien » ni une « bande » aux sens de ces mots défini dans la Loi sur les Indiens, elle n'a pas droit à cette exemption. ... À remarquer que le libellé de l'alinéa 149(1)d.5) de la LIR commence par « sous réserve des paragraphes (1.2) et (1.3) ». ... À notre avis, pour qu'une bande indienne soit considérée comme une municipalité du Canada, elle doit démontrer qu'elle répond aussi bien à la signification habituelle du terme « municipalité » que le faisait la bande visée dans l'affaire Otineka.- 9- ...