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Ministerial Correspondence
26 February 1990 Ministerial Correspondence 59484 F - Interest Deductibility
26 February 1990 Ministerial Correspondence 59484 F- Interest Deductibility Unedited CRA Tags 20(3), 20(1)(c)(i) 19(1) File No. 5-9484 Peter Lee (613) 957-2745 February 26, 1990 Dear Sirs: Re: Interest Deductibility This is in reply to your letter of January 24, 1990, wherein you requested our opinion regarding the deductibility of interest with respect to a debt assumed in repayment of money previously borrowed. ...
Ministerial Correspondence
28 July 1989 Ministerial Correspondence 32464 - Demande de décisions anticipées
28 July 1989 Ministerial Correspondence 32464- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2464 Benoit Mandeville (613) 957-8982 Le 28 juillet 1989 Messieurs, Objet: 24(1) Demande de décisions anticipées La présente fait suite à votre lettre datée du 26 avril 1989 dans laquelle vous nous demandez des décisions anticipées pour le compte des contribuables mentionnés en rubrique. ...
Ministerial Correspondence
3 December 1990 Ministerial Correspondence 903344 F - Shares Issued as Consideration for All or Substantially All of the Assets Used in an Active Business
3 December 1990 Ministerial Correspondence 903344 F- Shares Issued as Consideration for All or Substantially All of the Assets Used in an Active Business Unedited CRA Tags 54.2, 96 24(1) 903344 C. Tremblay (613) 952-1361 19(1) December 3, 1990 Dear Sirs: Re: Partnerships and Section 54.2 of the Income Tax Act (the "Act") This is in reply to your letter of November 16, 1990, requesting a technical interpretation with respect to the provisions of section 54.2 of the Act. ...
Ministerial Correspondence
19 April 1990 Ministerial Correspondence 900294 F - Retiring Allowance Policy of a Corporate Client
19 April 1990 Ministerial Correspondence 900294 F- Retiring Allowance Policy of a Corporate Client Unedited CRA Tags 248(1) retirement compensation arrangement 19(1) File No. 900294 A.B. Adler (613) 957-8962 April 19, 1990 Dear Sirs: This is in reply to your letter dated March 23, 1990 in which you requested our views concerning a proposed retiring allowance policy for a corporate client. ...
Ministerial Correspondence
2 October 1989 Ministerial Correspondence 58534 F - Earned Income
2 October 1989 Ministerial Correspondence 58534 F- Earned Income Unedited CRA Tags 6(1)(f), 146(1)(c), 248(1) salary or wages 19(1) File No. 5-8534 Maureen Shea-DesRosierss (613) 957-3494 October 2, 1989 Dear Sirs: Re: Subparagraph 146(1)(c) of the Income Tax Act (the "Act") This is in reply to your letter of August 17,1989 wherein you request a technical interpretation with respect to the definition of earned income for the purpose of paragraph 146(1)(c) of the Act. ...
Ministerial Correspondence
23 October 1989 Ministerial Correspondence 58724 F - Inclusion in Beneficiary's Income of Amount Payable in the Year by Non-resident Trust
23 October 1989 Ministerial Correspondence 58724 F- Inclusion in Beneficiary's Income of Amount Payable in the Year by Non-resident Trust Unedited CRA Tags 104(13)(c), 104(24) 19(1) File No. 5-8724 F. Francis 957-3496 October 23, 1989 Dear Sirs: This is in reply to your letter of September 25, 1989 wherein you requested our opinion in respect of paragraph 104(13)(c) of the Income Tax Act (the "Act"). ...
Ministerial Correspondence
12 December 1989 Ministerial Correspondence 58974 F - Deductibility of Interest on Money Borrowed and Reloaned Interest-free to Controlled Corporation
12 December 1989 Ministerial Correspondence 58974 F- Deductibility of Interest on Money Borrowed and Reloaned Interest-free to Controlled Corporation Unedited CRA Tags 20(1)(c), 245 19(1) 5-8974 T. Murphy (613) 957-2747 December 12, 1989 Dear Sirs: Re: Paragraph 7 of Interpretation Bulletin IT-445 Paragraph 20(1)(c) and Section 245 of the Income Tax Act David Scott v. ...
Ministerial Correspondence
10 November 1989 Ministerial Correspondence 58654 F - Transfer of Farm Property to Child
10 November 1989 Ministerial Correspondence 58654 F- Transfer of Farm Property to Child Unedited CRA Tags 70(9), 248(8) 19(1) File No. 5-8654 A.B. Adler (613) 957-8962 November 10, 1989 19(1) Your letter dated June 30, 1989 and addressed to Mr. ...
Ministerial Correspondence
28 November 1989 Ministerial Correspondence 32794 F - Transfer of Retiring Allowances
28 November 1989 Ministerial Correspondence 32794 F- Transfer of Retiring Allowances Unedited CRA Tags n/a 19(1) File No. 3-2794 W.C. Harding (613) 957-3499 November 28, 1989 Dear Sirs: 19(1) This is in reply to your letter of November 2, 1989 wherein you requested an advance income tax ruling on behalf of 24(1) As discussed on November 22 19(1) Harding we cannot provide an advance ruling that the amount to be transferred is a retiring allowance, as defined in the Act, 24(1) While we cannot provide a ruling that the amount paid out of the plan was a retiring allowance, we can state that, in our opinion, a payment out of a plan of a nature described in your submission would not be a retiring allowance for purposes of the Act. ...
Ministerial Correspondence
22 September 1989 Ministerial Correspondence 58394 F - Employee Benefit Plans Established Before October 9, 1989
22 September 1989 Ministerial Correspondence 58394 F- Employee Benefit Plans Established Before October 9, 1989 Unedited CRA Tags n/a 19(1) File No. 5-8394 Maureen Shea-DesRosierss (613) 957-8953 September 22, 1989 Dear Sirs: Re: Employee Benefit Plans established prior to October 9, 1989 This is in reply to your letter of July 11, 1989 concerning the above mentioned subject. ... Your client wishes to: 1. combine the two trust funds of the existing arrangements into one fund which would then be the fund for both existing arrangements, or 2. ...