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Ruling

2000 Ruling 2000-0036423 - XXXXXXXXXX

Paragraph (g) of the Definitions is amended as follows: (g) "XXXXXXXXXX " means XXXXXXXXXX or an affiliate XXXXXXXXXX. 2. 5 XXXXXXXXXX and is amended to read as follows: 5. ...
Ruling

16 November 1989 Ruling 58563 - Échange d'actions

Martineau   (613) 957-8953 Le 16 novembre 1989 Monsieur, La présente est en réponse à votre lettre du 25 août 1989 dans laquelle vous nous demandez si les dispositions de l'article 51 de la Loi de l'impôt sur le revenu (la "Loi") sont applicables lorsque les conditions et caractéristiques d'une action accordent à son détenteur un droit d'échange mais que d'autres conditions ou caractéristiques de l'action peuvent, dans certaines circonstances, faire en sorte que l'échange ne puisse avoir lieu.  ...
Ruling

31 October 1990 Ruling 901791 F - Limit of Foreign Property Held by Registered Pension Plan

31 October 1990 Ruling 901791 F- Limit of Foreign Property Held by Registered Pension Plan Unedited CRA Tags 206, 248(1) cost amount 24(1) 901791   Maureen Shea-DesRosierss 19(1) (613) 957-8953 October 31, 1990 Dear Sirs: Re:  Section 206 of the Income Tax Act (the "Act") This is in reply to your letter of August 3, 1990 wherein you raise questions concerning the limit of foreign property that can be held by a pension plan registered in Canada. ...
Ruling

14 August 1990 Ruling 74771 F - Benefit to a Partnership

14 August 1990 Ruling 74771 F- Benefit to a Partnership Unedited CRA Tags 15(2), 251(1)(b)   August 14, 1990 N.B. ...
Ruling

12 January 1990 Ruling 74581 F - Valuation of Investment Property

12 January 1990 Ruling 74581 F- Valuation of Investment Property Unedited CRA Tags 13(1), 13(21) undepreciated capital cost, 20(16) ITR 2405(3)   January 12, 1990 Special Audits Division Financial Industries Division E.H. ...
Ruling

23 October 1991 Ruling 912573 F - Permanent Establishment of a Corporation

Wheeler for DirectorBusiness & General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch ...
Ruling

12 April 1991 Ruling 903203A F - Professional Dues Paid by Employer

Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...
Ruling

18 July 1990 Ruling 900531 F - Deductibility of Costs of Overseas Study Tour

Szeszycki K1A 1G5 (613) 957-2103   EACC9422 Attention: Cameron Clarks July 18, 1990 Dear Sirs: Re: Overseas Study Tour Deductibility of Costs to a Canadian Taxpayer Your enquiry of April 12, 1990, which you sent by facsimile to the Ottawa District Taxation Office, was forwarded to this office for reply. ...
Ruling

28 November 1990 Ruling 90M11431 F - Revenue Canada Liaison Committee Meeting on Large Corporations Tax

28 November 1990 Ruling 90M11431 F- Revenue Canada Liaison Committee Meeting on Large Corporations Tax Unedited CRA Tags 181.2(3), 181.2(4)   November 28, 1990 VANCOUVER DISTRICT OFFICE Financial Industries Chief of Audit Section J.C. ...
Ruling

20 September 1991 Ruling 911923 F - Official Donation Receipt Issued by a Cultural Institution

20 September 1991 Ruling 911923 F- Official Donation Receipt Issued by a Cultural Institution Unedited CRA Tags n/a   Revenue Canada ExciseInterpretation and Service 7th Floor 4576 Young Street North York, Ontario M4T 2L7 Attention Pat Kendle September 20, 1991 Dear Sirs: Re:  Official Donation Receipt Issued by a Cultural Institution We have been asked to reply to a question posed to you by  19(1) 19(1) on April 18, 1991, concerning the valuation of art as it relates to the donation receipt which is issued for income tax purposes. ...

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