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5 March 1990 Ministerial Correspondence 59174 F- Tuition Credit- Eligibility of Fees Paid to Private School Unedited CRA Tags 118.1(1) total charitable gifts 19(1) File No. 5-9174   S. Short   (613) 957-2134 March 5, 1990 Dear Sirs: Re: Subparagraph 118.1(1)(a)(i) of the Income Tax Act (the "Act") This is in reply to your correspondence dated November 24, 1989 and February 9, 1990 further to our telephone conversation of February 7, 1990 (Short 19(1). ...

17 October 1990 Ministerial Correspondence 901534 F- Transfer of Retiring Allowances Unedited CRA Tags 60(j.1), 248(1) registered pension plan 24(1) 901534   M.P. Sarazin   (613) 957-2125 October 17, 1990 Dear Sirs: We are writing in response to your letter dated July 6, 1990 wherein you requested a technical interpretation of the application of subsection 60(j.1) of the Income Tax Act (Canada) (the "Act") in the following situation. Facts 1.     Opco is a Canadian corporation. Opco is under an obligation to pay its employees retiring allowances in certain circumstances in consideration of long-term services rendered to the company. 2.      ...

23 April 1990 Ministerial Correspondence 59464- Allocation de retraite Unedited CRA Tags 248(1) allocation de retraite 19(1) File No. 5-9464   V. ... VOS QUESTIONS 1)     La corporation A Ltée peut-elle verser une allocation de retraite a Monsieur X?  ... 2)     Dans 2 ou 3 ans, la corporation B Ltée pourra-t-elle verser une autre allocation de retraite au moment où Monsieur X quittera son emploi? ...

1 August 1989 Ministerial Correspondence 20184 F- Tax Remission Request Unedited CRA Tags n/a   August 1, 1989 Enquiries and Taxpayer Assistance Technical Interpretations Division Division   P.K. ... Francine Ouellette 957-9229   File No. 2-0184 SUBJECT:  19(1) Further to our telephone conversation with your Ms Francine Ouellette of July 31, 1989, we are forwarding herewith a request for tax remission received recently from our Sudbury Taxation Centre. ...

15 November 1990 Ministerial Correspondence 902814 F- Statute Barred Refund Unedited CRA Tags 164(1)   November 15, 1990 Appeals Branch Rulings Directorate Appeals & Referrals Div. ... Berini 957-2136   902814 SUBJECT:  19(1) Subsection 164(1) Statute Barred Refund We are writing in reply to your memorandum of October 9, 1990, wherein you requested our views concerning the application of subsection 164(1) in the case of the above noted taxpayer. ...

11 January 1990 Ministerial Correspondence 74584 F- Due Date for Form T2059 Unedited CRA Tags 97(2), 96(4), 150   January 11, 1990 Trust and SER Assessing Section Specialty Rulings Returns Processing Division M. Vallée   957-2093 D.I. Wyse Chief   File No. 7-4584 Subject: Due Date for Form T2059- Subsection 96(4) of the Income Tax Act (the "Act") Your file HAV 4533-3-18 PC J1211-1 This is in reply to your memorandum dated December 13, 1989, whereby you request our opinion regarding the due date for making an election pursuant to subsection 97(2) of the Act, as determined by subsection 96(4) of the Act in the following situation. ...

En vertu du paragraphe 118.2(1), la fraction déductible des frais médicaux admissibles demandés est la partie de ces frais qui excède le moins élevé des deux montants suivants: la somme de 1 962 $ pour l'année 2008 ou 3 % du revenu net du particulier pour l'année. On multiplie ensuite la fraction déductible des frais par le taux d'imposition le plus bas pour l'année, 15 % pour 2008, pour en arriver au crédit d'impôt pour frais médicaux. ... L'expression " appareil de prothèse auditive " comprend les piles nécessaires au fonctionnement de l'appareil et les réparations de celui-ci. ...

26 June 1990 Ministerial Correspondence 59524 F- Management Fees Paid to a Corporate Partner Unedited CRA Tags n/a 24(1) File No. 5-9524 (900024)   C.R. Bowen   (613) 957-2096 Attention: 19(1) June 26, 1990 Dear Sirs: Re:  Management Fees Paid to a Corporate Partner We are writing in reply to your letter of December 29, 1989, wherein you requested our opinion as to whether management fees paid by a general partnership to one of its corporate partners will be treated in the same manner as salaries are in paragraph 10 Interpretation Bulletin IT-138R.  ...

21 February 1990 Ministerial Correspondence 59454 F- Capital Gains Deduction- Paid-up Capital of Shares Unedited CRA Tags 110.6, 85 19(1) File No. 5-9454   D. Yuen   (613) 957-2111 February 21, 1990 Dear Sirs: Re:  Capital Gains Deduction Under Section 110.6 of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of January 19, 1990 in which you requested our opinion on the availability of the capital gains deduction in respect of capital gains resulting from the redemption of certain shares. ...

27 April 1990 Ministerial Correspondence 58514 F- Reimbursement of Automobile Expenses Unedited CRA Tags 7305, 6(1)(b), 8(1)(h) 19(1) File No. 5-8514   J.D. Jones   957-2104 April 27, 1990 Dear Sirs: Re: Reimbursement of Automobile Expenses This is in reply to your letter of August 16, 1989, wherein you requested our confirmation of your understanding of the tax implications to employees of  24(1)  in receipt of an allowance for the use of their automobiles. ...