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20 February 1990 Ministerial Correspondence 32804- Decisions anticipées en matière d'impôt sur le revenu Unedited CRA Tags n/a 19(1) File No. 3-2804   G. Pelletier   (613) 957-8953 Le 20 février 1990 Monsieur, Objet:  24(1) Décisions anticipées en matière d'impôt sur le revenu La présente fait suite à votre lettre du 7 novembre 1989 dans laquelle vous nous demandez des décisions anticipées en matière d'impôt sur le revenu au nom des corporations mentionnées ci-dessus. ...

27 November 1989 Ministerial Correspondence 58984 F- Self-directed Registered Retirement Savings Plans Unedited CRA Tags 198(6)(d), 146(11) 19(1) File No. 5-8984   D.S. Delorey   (613) 957-3495 November 27, 1989 Dear Sirs: Re:  Self-directed Registered Retirement Savings Plans ("RRSPs") This is in reply to your undated letter concerning the provisions of paragraph 198(6)(d) of the Income Tax Act (the "Act"). ...

12 December 1989 Ministerial Correspondence 59184 F- Employee Sick Leave Payment Unedited CRA Tags n/a 19(1) 5-9184   A.B. Adler   (613) 957-8962 December 12, 1989 Dear Sirs: Your letter dated October 6, 1989, addressed to Mr. ...

Social Insurance Benefits to RRSPs Unedited CRA Tags 60(j), 56(1)(a)(i), 110(1)(f)(i) 19(1) File No. 5-8264   W.C. Harding   (613) 957-3499 June 28, 1979 Dear Sirs: Re:  Transfer of U.S. ...

16 November 1989 Ministerial Correspondence 59034 F- Interest in Second Mortgage from Spouse as Qualified Investment for RRSP Unedited CRA Tags n/a 19(1) File No. 5-9034   A.B. Adler   (613) 957-8962 November 16, 1989 19(1) This is in reply to your letter of November 4, 1989 in which you requested our views concerning the eligibility of the proposed acquisition of an interest in an existing second mortgage from your spouse as a qualified investment for your registered retirement savings plan (RRSP). ...

25 September 1989 Ministerial Correspondence 58634 F- General Anti-Avoidance Rule Unedited CRA Tags 245 19(1) File No. 5-8634   S. Leung   (613) 946-2116 September 25, 1989 Dear Sirs: Re:  Section 245 of the Income Tax Act (the "Act") We are writing in response to your letter of August 31, 1989 wherein you requested our opinion as to whether the provisions of section 245 of the Act would apply to the situation outlined in your letter. ...

3 January 1990 Ministerial Correspondence 58714 F- Short-term Preferred Share Definition Unedited CRA Tags 248(1) short term preferred shares 19(1) File No. 5-8714   C. Robb   (613) 957-2744 January 3, 1990 19(1) Re:  Subsection 248(1) of the Income Tax Act (the "Act")  Short-term preferred share definition We are writing in response to your letter of September 22, 1989, in which you have requested a technical interpretation concerning paragraphs (a) and (h) in the definition of Short-term Preferred Shares contained in subsection 248(1) of the Income Tax Act (the "Act"). ...

26 June 1990 Ministerial Correspondence 5901004 F- Pension and Annuity Payments under Canada-Trinidad and Tobago Income Tax Convention Unedited CRA Tags n/a 24(1) File No. 5-901004   D.S. Delorey   (613) 957-3495 Attention: 19(1) June 26, 1990 Dear Sirs: Re: Article XIII  Canada-Trinidad and Tobago Income Tax Agreement (the "Trinidad Convention") This is in reply to your letter of May 28, 1990 concerning the meaning to be given to the terms "pension" and "annuity" for the purposes of Article XIII of the Trinidad Convention. ...

13 July 1990 Ministerial Correspondence 901364 F- Request for an Advance Income Tax Ruling Unedited CRA Tags n/a 24(1) 901364   G. Thornley   (613) 957-2101 Attention: 19(1) EACC9484 July 13, 1990 Dear Sirs: This is in reply to your June 19, 1990 request for an Advance Income Tax Ruling on behalf of  24(1)  We also confirm our telephone conversation (Thornley 19(1) of July 4, 1990 with 19(1) concerning this matter. ...

10 July 1989 Ministerial Correspondence 58234 F- Proposed Contribution of Deferred Annuity Policies to RPPs Unedited CRA Tags 69(1)(b), 20(1)(s), 207.6(2) 19(1) File No. 5-8234   F. Francis   (613) 957-3496 July 10, 1989 Dear Sirs: This is in reply to your letter of April 24, 1989, to our Registration Division wherein you requested our opinion in respect of the proposed contribution of deferred annuity policies owned by Company M to registered pension plans ("RPP"). ...