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28 February 1991 External T.I. 910190 F- Nil Assessments Unedited CRA Tags 152 (4), 152(1.1) Subject: NIL ASSESSMENTS (Your file HAV 8621-4 & HAV 4568-1 This is in reply to your memorandum dated January 14, 1991 in which you requested our comments on the applicability of subsection 152 (4) of the Income Tax Act (the "Act") to nil assessments. ...

Vous nous demandiez si le Ministère  accepterait de façon administrative le transfert, en vertu du paragraphe 85(1) de la Loi de l'impôt sur le revenu (la "Loi") pour une somme de 1 $ des droits afférents aux frais engagés lors de l'exécution des travaux non encore attestés dont il est question aux paragraphes 3 et 6 du bulletin d'interprétation IT-92R2. ...

It is also possible that simply setting aside assets (e.g. a second bank account) could constitute funding if the employee is identified with that asset (e.g. bank account #...- retirement fund for employee X), since such an action may create a trust (custodian)type of arrangement. ...

The funding for each such trainee includes academic fees, as well as an annual stipend of $ XXXXXXXXXX which is distributed by the University to the trainee on a monthly basis, pursuant to the terms of the Agreement. ...

Paragraphs 1 and 3 of Interpretation Bulletin IT-96R4  ("IT-96R4") to which you refer in your letter have now been replaced by paragraphs 5 and 6 of Interpretation Bulletin IT-96R5 (" IT-96R5") with some modifications. ...

Also, paragraph 7 of IT 297R2, (copy attached) states that:         "Gifts to Her Majesty in right of Canada and Her Majesty in right of the provinces include gifts to an agent of the Crown.  ...

13 March 1992 External T.I. 9202005 F- Capital Gains Exemption and Active Business Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) Small business corporation, 248(1) Active business 920200 19(1)     C. ...

Brooks   (613) 957-2103 19(1) June 24, 1992 Dear Sirs: Re:  Indian Bands This is in reply to your letter of November 27, 1991 to our Charities Division, and also to your letter of April 22, 1992 to our Rulings Division in which you requested a ruling concerning the possibility of a particular Indian band issuing receipts for donations.  ...

Gillman 19(1)     (613) 957-8953 June 16, 1992 Dear Sirs: Re:  Partial disposition of a Partnership Interest This is in reply to your letter of December 30, 1991 wherein you requested Revenue Canada-Taxation's (the "Department") opinion on how the Income Tax Act treats a partial disposition of a partnership interest.  ...

Yours truly, Kimberley Wharram Manager Resources Section Reorganizations Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch Appendix A – Mining Claims List XXXXXXXXXX ...