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11 September 1989 External T.I. 58470 F- Specified Investment Business Unedited CRA Tags 125(7) specified investment business 19(1) File No. 5-8470   Bill Guglich   (613) 957-2102 September 11, 1989 Dear Sirs: This is in reply to your letter of August 2, 1989, wherein you requested our views as to whether in the two situations you described the corporation would be considered for purposes of paragraph 125(7)(e) of the Income Tax Act (the "Act") to employ in the business of leasing real property more than five full time employees throughout the year. ... Situation 2 Y Co., unrelated to X Co., is also in the business of leasing real property and has the following employees: Accounting staff:      3 Maintenance:           2 Recreation:           1 All employees are full-time. ...

22 November 1990 External T.I. 9026035 F- Capital Gains Exemption on Qualified Small Business Corporation Shares Unedited CRA Tags 54.2, 85(3), 85(2), 96(1)(a), 110.6, 248(1) individual 24(1) 5-902603    H. Woolley   (613) 957-2139 19(1) November 22, 1990 Dear Sirs: We are replying to your letter of September 29, 1990 wherein you requested our views regarding the application of subsection 110.6(2.1) of the Income Tax Act (the "Act") to the series of transactions described below. Fact 1.     24(1) 2.      3.      Proposed transactions 1.      2.     24(1) 3.      4.      5.     24(1) 6.      ...

XXXXXXXXXX XXXXXXXXXX Nos commentaires Pour rencontrer les exigences de la catégorie 24 de l'Annexe II du Règlement, la citerne à purin doit, entre autres, être un bien: b)      qui autrement serait compris dans une autre catégorie de l'Annexe II du Règlement (i)      n'a été inclus dans aucune autre catégorie par le contribuable,... (iii)      a été acquis par le contribuable après 1970 principalement pour prévenir, réduire ou éliminer la pollution (A)      d'eaux intérieures, côtières ou limitrophes du Canada, ou (B)      d'un lac, d'une rivière, d'un ruisseau, cours d'eau, étang, marécage ou puits au Canada, qui est imputable... (C)      à des opérations qu'effectue le contribuable à un emplacement au Canada où il effectue des opérations depuis une époque antérieure à 1974... ...

As stated in paragraph 1 of IT-85R2, in order to qualify as a Health & Welfare Trust, the benefit programs funded through the trust must be restricted to one or more of the following plans: a)      a private health services plan, b) a group sickness or accident insurance plan, or c) a group term life insurance policy.       ... You have also asked whether limitations exists on the investment of the funds held in the trust.       ... The following wording could be incorporated in the trust document:          "No property of the trust, whether such property is acquired from the capital or income of the trust, shall be invested in the shares, notes, bonds, debentures or similar indebtedness issued by: (a)      the company, (b)     a person who does not deal at arm's length with the company,or (c)      a person who is a member of a group of persons not dealing at arm's length with the company,      nor shall any such property of the trust be invested in property which is or will be used directly or indirectly, solely or otherwise, by the company or any person who does not deal at arm's length with the company or who is a member of a group of persons not dealing at arm's length with the company. ...

23 January 1991 External T.I. 9032385- Crédit d'impôt à l'investissement- bien certifié Unedited CRA Tags 127(9) bien certifié, ITR 4600(2), 4600(1) 5-903238 Messieurs: Objet:  Crédit d'impôt à l'investissement (C.I.I)- bien certifié La présente est en réponse à votre lettre du 9 novembre 1990 par laquelle vous demandez notre interprétation relativement à des faits précis. 1.      2.      3.     24(1) 4.      5.      ... La définition de bien certifié se trouve au paragraphe 127(9) de la Loi, et se lit en partie comme suit: "bien certifié" d'un contribuable s'entend d'un bien (à l'exclusion d'un ouvrage approuvé) visé à l'alinéa a) ou b) de la définition de "bien admissible" a)      qui a été acquis par le contribuable (iii) après 1988, et qui, avant cette acquisition, n'a été utilisé à aucune fin ni acquis pour être utilisé ou loué à quelque fin que ce soit, et b)        qui fait partie d'un établissement défini pour l'application de la Loi sur les subventions au développement régional et qui a été acquis principalement pour être utilisé par le contribuable dans une région prescrite;". 9.      ... Nous n'avons pas suffisamment de renseignements pour déterminer si les équipements en question sont visés par ce règlement.       ...

Paragraph 39(1)(c) of the Act then defines a taxpayer's business investment loss for a taxation year from the disposition of any property as the amount, if any, by which the capital loss for the year from the disposition after 1977 (i)      to which subsection 50(1) applies, or (ii)      to a person with whom he was dealing at arm's length of any property, held as capital property, that is (iii)        a share of the capital stock of a small business corporation, or (iv)        a debt owing to the taxpayer by a small business corporation.       ... Pursuant to paragraph 50(1)(b) of the Act, a taxpayer shall be deemed to have disposed of a share at the end of the year and to have immediately reacquired it at a cost equal to nil where (i)      the corporation has during the year become a bankrupt, (ii)      the corporation is insolvent and a winding-up order under the Winding-Up Act has been made in the year, or (iii)      the corporation ceased to carry on all of its businesses and was insolvent during the year, and (A)     at the end of the year, the fair market value of the share is nil and it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on any business, and (B)       the corporation did not commence to carry on any business in the year or within 24 months following the end of the year.       ... In order to qualify as a business investment loss under paragraph 50(1) of the Act, the property disposed of must be the debt of or the shares of the capital stock of a small business corporation, defined in subsection 248(1) of the Act as a corporation that is a Canadian-controlled private corporation at least 90% of the fair market value of the assets of which were (a)      used in a active business carried on primarily in Canada by the corporation or by a corporation related to it, (b)      shares, bonds, debentures, bills, notes, mortgages, hypothec or similar obligations of another small business corporation that was connected with the corporation, or (c)      a combination of (a) and (b).       ...

23 August 1991 External T.I. 9118755 F- Transactions that Form Part of a Series of Transactions Unedited CRA Tags 55(2), 248(10), 55(4) Dear Sirs: Re:  Subsection 55(2) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of July 3, 1991 wherein you requested our opinion on whether subsection 55(2) of the Act applies in the following situation. 1.      2.      3.      4.        24(1) 5.      6.      7.      ...

3 February 1993 External T.I. 9225315- Dommages-intérets Unedited CRA Tags 81(1)(g.1) 5-922531 XXXXXXXXXX               A. Payette                (613) 957-8953 A l'attention de: XXXXXXXXXX le 3 février, 1993 Mesdames, Messieurs, Objet:  Imposition de dommages-intérêts reçus suite à un jugement La présente est en réponse à votre lettre du 20 août 1992 par laquelle vous nous demandez notre opinion concernant la situation hypothétique suivante. LES FAITS 1.     Monsieur A, un résident canadien, subit un préjudice corporel suite à un accident d'automobile. 2.      ...

13 May 1992 External T.I. 9134625 F- Mine Reclamation Costs Treatment Unedited CRA Tags 9(1)           5-913462 24(1)          B. Rankin            (613) 957-8974   Attention: 19(1) May 13, 1992 Dear Sirs: Re:  Mine Closure Costs This is in reply to your letter dated December 9, 1991 requesting our views related to the treatment for reclamation costs and employee termination costs that are directly related to and incurred by a corporation with respect to the closing of a Canadian mine.                            ...

19 September 1991 External T.I. 9110795 F- Determination of Losses 5-911079 Dear Sir Re:  Subsection 152(1.1)/ Determination of Losses We are writing ln reply to your letter of march 25, 1991 wherein you have asked us to consider the following hypothetical scenarios: I •     The corporation has incorrectly reported non-capital losses in 1987 by claiming certain expenditures (capital amounts which should be added to the cost of the inventory) to be deductible as expenses for the taxation year. •     The corporation has received nil assessments for the 1987-1989 taxation years. •     The corporation has not applied these 1987 non-capital losses against any other income in any taxation year since 1987. •     The taxpayer wishes to correct this error in the 1990 taxation year by adjusting the carrying value of the inventory. •     The taxpayer wishes to dispose of the inventory ln 1991. II. •     The corporation has incorrectly added 5300,000 of current  expenditures in 1987 to the carrying value of its ending inventory the ending inventory thus has a higher incorrect carrying value, resulting in an overstatement of income. •     The corporation has received nil assessments for the 1987-1989 taxation years. •     The corporation will readjust the error by writing off against income the expenditures in the 1990 taxation year and thereby reduce the carrying cost base of the inventory. •     The taxpayer wishes to dispose of the inventory in 1991. ...