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Corporation A is a taxable Canadian corporation and a Canadian controlled private corporation within the meanings assigned by paragraphs 89(1)(i) and 125(7)(b) of the Act, respectively. 2.     Corporation A has both common and preferred shares outstanding. 3.     Dividends have never been paid on the preferred shares and Corporation A's common shareholders have concluded that a significant part of any capital gain that would result on the disposition of their common shares would be attributable to  such non-payment of dividends on the preferred shares., 4.          ...

14 December 1989 Ministerial Correspondence 32464B- Demande de décisions anticipées- Avis de fermeture du dossier Unedited CRA Tags n/a 19(1) 3-2464   Benoit Mandeville   (613) 957-8982 Le 14 décembre 1989 Messieurs, Objet: 19(1) & 24(1) Demande de decisions anticipées La présente fait suite à notre lettre du 16 novembre 1989 dans laquelle nous vous avons demandé de nous faire parvenir certains renseignements supplémentaires, indispensables afin de donner suite au traitement de votre demande de décisions anticipées, à l'intérieur d'un délai de quinze (15) jours à défaut de quoi nous allions présumer de votre intention de ne pas donner suite à votre demande. ...

27 July 1989 Ministerial Correspondence 58244 F- Home Relocation Loan Unedited CRA Tags 6(9), 80.4(1), 110(1)(j), 248(1) home relocation loans 19(1) File No. 5-8244   A. Humenuk   (613) 957-2135 July 27, 1989 Dear Sirs: Re:  Home Relocation Loan We are responding to your letter of June 7, 1989, concerning a home relocation loan. ... In our view the employer will be considered to be involved in the initial granting of the loan if one of the following criteria is satisfied: 1)     the employer is involved in the negotiation of the loan, 2)     the employer guarantees the loan, 3)     the employer recommends in writing to the lender that the loan be made to the employee, 4)     the employer provides a letter of introduction to the lender which outlines the amount and terms of the subsidy which the employer has agreed to pay to the employee, or 5)     there is a written agreement before the loan is received that the employer will make a payment to the lender in respect of all or any part of the interest on the loan. ...

B each own 50% of a Canadian Controlled Private  Corporation. 2.     Mr. ... B are not related. 3.     The corporation is a small business corporation and is very profitable. 4.      ... B. 8.     There is no written documentation that requires Mr. A to gift Mr. ...

15 January 1990 Ministerial Correspondence HBW941224 F- 1989 General Tax Guide and Return for Residents of Quebec Unedited CRA Tags n/a 19(1) A 1/18.2 (468)   HBW 9412-2-4   B. ...

6 September 1990 Ministerial Correspondence 900944 F- Automobile Allowances Paid to Clergymen Unedited CRA Tags n/a 24(1) 900944   A. Humenuk   (613) 957-2135   EACC9709 19(1) September 6, 1990 Dear Sirs: Re:  Automobile Allowances Paid to Clergymen We are replying to your letter of May 18, 1990, concerning the characterization of mileage driven by a salaried member of clergy.  ... In response to your specific questions, therefore, we advise as follows: 1.      ...

Les actionnaires ne sont pas des personnes liées. 2.     Lors de la création de la corporation le 1er janvier 1984, Messieurs Y et Z ont prêté à la corporation 25,000,00 $ et cela sans intérêt. 3.      ... Monsieur X doit honorer une garantie de 20 000,00 $ pour laquelle il n'avait reçu aucune contrepartie lors de son endossement pour la corporation le 1er janvier 1984. 4.     Lors de cette réorganisation du 1er janvier 1987, Messieurs Y et Z renoncent à leur créance respective de 25 000,00 $ et leurs actions ont été rachetées par la corporation à leur valeur nominale de 1,00 $. 5.      ...

10 July 1990 Ministerial Correspondence 901134 F- Housing Loans Unedited CRA Tags 15(2) 19(1) 901134   G. Thornley   (613) 957-2101   EACC9454 July 10, 1990 Dear Sirs: Re:  Housing Loans This is in reply to your letter of June 13, 1990 and further to our telephone conversation of June 27, 1990 (Thornley /19(1) regarding the application of subsection 15(2) of the Income Tax Act (the "Act") to the following hypothetical situation: (a)     A taxpayer is to purchase a residential property with an existing structure on it which he intends to demolish, (b)     The existing house will be rented out for approximately one year when monies will be available for construction of a new home, (c)     Funds will be provided to the taxpayer from a corporation of which he is a shareholder and employee to assist in the construction of a dwelling for his habitation. ... Subparagraph 15(2)(a)(ii) specifically states that the employee must "... acquire a dwelling for his habitation".  ...

16 October 1990 Ministerial Correspondence 901734 F- Inclusion of Options in "Eligible Capital Property" where Options not Capital Property to Holder Unedited CRA Tags 85(1.1)   24(1) 24(1) 901734   L.A. McCarron-McGuire   (613) 957-2092 19(1) October 16, 1990 Dear Sirs: Re:  Request for Technical Interpretation Subsection 85(1.1) of the Income Tax Act (the "Act")      We are responding to your letter, dated July 26, 1990, in which you requested our opinion on whether the definition of "eligible property" in subsection 85(1.1) of the Act includes options to acquire real property where such, options are not capital property to the option holder. ...

12 January 1990 Ministerial Correspondence 1914 F- Advance Income Tax Ruling 3-0610 Unedited CRA Tags n/a 19(1) File No. 1-914   A.B. Adler   (613) 957-8962 January 12, 1990 Dear Sirs: Re:  Advance Income Tax Ruling 3-0610 24(1) This is in reply to your letter dated December 29, 1989 in which you requested that  24(1) We confirm that the above amendments to the contract will not, in and by themselves, affect the rulings given and that the rulings will therefore remain binding. ...