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Ministerial Correspondence

13 February 1990 Ministerial Correspondence 59004 - Acquisition du contrôle d'une corporation - utilisation des pertes autres que des pertes en capital

Martineau   (613) 957-8953 Le 13 février 1990 Monsieur, La présente est en réponse à votre lettre du 25 octobre 1989 dans laquelle vous nous soumettez la situation hypothétique suivante: 1.     Cie A exploite une entreprise de construction de résidences unifamiliales sur les terrains appartenant aux clients. 2.      ... Vous désirez nos commentaires à l'effet que Cie B pourrait déduire les pertes autres que des pertes en capital, subies avant l'acquisition de contrôle, après les transactions décrites ci-haut en tenant compte des deux scénarios suivants: A)      Cie B continue l'exploitation de l'entreprise déficitaire après l'acquisition de contrôle; B)      l'exploitation de l'entreprise déficitaire ne se poursuit que durant six mois après l'acquisition de contrôle. ...
Ministerial Correspondence

25 August 1989 Ministerial Correspondence 89M08034 F - Remission Request

25 August 1989 Ministerial Correspondence 89M08034 F- Remission Request Unedited CRA Tags n/a   August 25, 1989 CALGARY DISTRICT TAXATION OFFICE Technical Interpretations   Division A. ... There is no evidence of extreme hardship either to the Estate or to any of the beneficiaries. 2.      ... Cockell, DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch c.c.       ...
Ministerial Correspondence

21 November 1989 Ministerial Correspondence 58764 F - Use of Cash Method by Farming Business

21 November 1989 Ministerial Correspondence 58764 F- Use of Cash Method by Farming Business Unedited CRA Tags 28(1) 19(1) File No. 5-8764   R.B. Day   (613) 957-2136 November 21, 1989 19(1) We are writing in reply to your letter of September 21, 1989, wherein you request our opinion as to whether or not a particular business operation would be entitled to report income on the cash basis, under subsection 28(1) of the Income Tax Act. As we understand it 24(1) Our Comments Interpretation bulletin IT-433, entitled "Farming- Use of Cash Method", makes the following comments (in paragraph 6 thereof) regarding whether or not a taxpayer is carrying on the business of farming or some other business.       ...
Ministerial Correspondence

1 June 1990 Ministerial Correspondence 59194 F - Canada-U.S. Income Tax Convention on Taxation of Estates

Income Tax Convention on Taxation of Estates Unedited CRA Tags n/a 19(1) File No. 5-9194   G. Arsenault   (613) 957-2126 June 1, 1990 Dear Sir: Re:  Article XXV of the Canada-U.S. ... The US competent authority pursuant to Article XXVI of the Canada-United States Income Tax Convention, 1980 is:      Mr. ...
Ministerial Correspondence

21 June 1990 Ministerial Correspondence 5900924 - Indemnité d'accident du travail

21 June 1990 Ministerial Correspondence 5900924- Indemnité d'accident du travail Unedited CRA Tags 56(1)(v), 5(1) 24(1) File No. 5-900924   M. Séguin   (613) 957-8953 À     l'attention 19(1) Le 21 juin 1990 Monsieur, La présente est en réponse à votre lettre du 22 mai 1990 dans laquelle vous nous demandez de vous confirmer qu`une somme versée à un employé en vertu des dispositions de l'article 61 de la Loi sur les accidents du travail et les maladies professionnelles du Québec (la "Loi"), que l'employeur en demande ou non le remboursement à la Commission de la santé et de la sécurité du travail (la "Commission"), constitue une indemnité au sens de l'alinéa 56(1)v) de la Loi de l'impôt sur le revenu ("L.I.R. ... L'article 61 de la Loi se lisant comme suit:      "Lorsqu`un travailleur victime d'une lésion professionnelle est de retour au travail, son employeur lui verse son salaire net pour chaque jour ou partie de jour ou ce travailleur doit s'absenter de son travail pour recevoir des soins ou subir des examens médicaux relativement à sa lésion ou pour accomplir une activité dans le cadre de son plan individualisé de réadaptation.       ...
Ministerial Correspondence

4 July 1989 Ministerial Correspondence 89M07024 F - Employee Benefit Plan

4 July 1989 Ministerial Correspondence 89M07024 F- Employee Benefit Plan Unedited CRA Tags 32.1(3)   July 4, 1989 TORONTO DISTRICT OFFICE HEAD OFFICE Estates & Trusts Rulings Directorate   Financial Industries Division   F. Francis   957-3596 SUBJECT: 24(1) Employee Benefit Plan (the "Plan") 24(1) Please find attached a letter from 24(1) in respect of the above-noted Plan. ...
Ministerial Correspondence

25 September 1989 Ministerial Correspondence 32674 F - Deferred Salary Leave Plan

Clause 4.5 of the Plan provides that the teacher may at his/her option, on one occasion only, postpone the leave for one year.       ... The Plan should indicate clearly that it is not established to provide benefits to the employees on or after retirement. 7.     The Plan must specify that the minimum leave of absence shall be for a period of six (6) months. 8.      ...
Ministerial Correspondence

24 November 1989 Ministerial Correspondence 89M11344 F - Revision of IT-304 - CCA on Condominiums

24 November 1989 Ministerial Correspondence 89M11344 F- Revision of IT-304- CCA on Condominiums Unedited CRA Tags n/a   November 24, 1989 Publications Division Business and General   Division R.C. ... The sentence would then read as follows:      "For example, a single unit within the building (which would be a class 6 building if it were not a condominium) is itself considered to be a class 6 building. ...
Ministerial Correspondence

23 November 1989 Ministerial Correspondence 89M11364 F - Initial Circulation of Form T2097 (Rev. 89)

Bernhard Buetow Acting Director Technical Interpretations Division Legislative and Intergovernmental Affairs Branch   APPENDIX   S. Parnanzone   957-9232 INITIAL CIRCULATION T2097 Rev. 89 1.     Designation Area, line (5). ... 3.     21(1)(b) ...
Ministerial Correspondence

18 October 1989 Ministerial Correspondence 74044 F - Prescribed Areas for Certified Property

18 October 1989 Ministerial Correspondence 74044 F- Prescribed Areas for Certified Property Unedited CRA Tags 4602   October 18, 1989 E.H. Gauthier Head Office Director Specialty Rulings Special Audits Division Dave Turner   (613) 957-2094 Attention: B.J. ... The definition contained in catalogue 92-704 states:      "The general term 'census divisions' includes a variety of titles such as the administrative units of the provinces of Prince Edward Island, Nova Scotia, New Brunswick, Quebec and Ontario called 'counties'; British Columbia's regional districts; Ontario's regional municipalities, territorial districts, district municipality and metropolitan municipality; and finally the use of the title 'census division' itself, created by Statistics Canada in collaboration with the provincial governments of Newfoundland, Manitoba, Saskatchewan and Alberta, since these governments do not possess administrative units comparable to the counties of other provinces".       ...

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