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25 October 1990 Ministerial Correspondence 902444 F- Transfer of Property to Corporation by Shareholder Unedited CRA Tags 85(1)(c.1) 24(1) 902444   M.P. Sarazin   (613) 957-2125 19(1) October 25, 1990 Dear Sirs: Re:  Paragraph 85(1)(c.1) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter dated September 7, 1990 in which you requested a technical interpretation on the application of paragraph 85(1)(c.1) of the Act to the following hypothetical situation. ...

22 November 1990 Ministerial Correspondence 903314 F- Limited Partnership Interest and Butterfly Reorganization Unedited CRA Tags 55(3)(b) 24(1) 903314   A.A. Cameron   (613) 957-2115 19(1) November 22, 1990 Dear Sirs: Re:  Limited Partnership Interest and Paragraph 55(3)(b) of the Income Tax Act (the "Act") We are writing in response to your enquiry of November 22, 1990 wherein you requested our views concerning the treatment of a limited partnership interest held by a corporation for purposes of the "type of property" requirement contained in the above provision of the Act. ...

7 June 1990 Ministerial Correspondence 5900454 F- Diamond Deposits- Mineral Resource Unedited CRA Tags 248(1) mineral resource 24(1) File No. 5-900454   G.R. White   (613) 957-8585 Attention:   19(1) June 7, 1990 Dear Sirs: Re:  Diamond Deposits- Mineral Resource We are writing in reply to your letter dated April 12, 1990 in which you requested certification that a diamond deposit discovered 24(1) would qualify as a mineral resource as that term is defined in subsection 248(1) of the Income Tax Act (the "Act"). ...

26 April 1990 Ministerial Correspondence 59504- Décision de la cour d'appel fédérale Unedited CRA Tags n/a 19(1) File No. 5-9504   J.P. Simard   (613) 957-8953 Le 26 avril 1990 Mesdames, Messieurs, Objet: S.M.R. c. ...

14 June 1989 Ministerial Correspondence 58064- Expression "coût d'acquisition" Unedited CRA Tags 1404(1) 19(1) File No. 5-8064   Benoit Mandeville   (613) 397-8982 Le 14 juin 1989 Monsieur, La présente est en réponse à votre lettre datée du 4 mai 1989 dans laquelle vous demandez notre opinion relativement à l'application, à une situation de faits particulière, de la définition de l'expression "coût d'acquisition" que l'on retrouve au paragraphe 1404(1) du Règlement de l'impôt sur le revenu. ...

20 November 1989 Ministerial Correspondence 59064 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 5-9064   F. Ahmed   (613) 957-2092 November 20, 1989 Dear Sirs: Re:  Advance Income Tax Ruling 24(1) (the "Previous Ruling") This is in reply to your letter of November 8, 1989, wherein you requested that we extend the time for the completion of the proposed transactions described in the Previous Ruling.  ...

Albert   (613) 957-2098   EACC9284 Attention: 19(1) August 22, 1990 Dear Sirs: Re: Use of Provisos in Advance Income Tax Rulings We are writing in reply to your verbal request for a statement of the general usage of the phrase "provided that the partnership is a partnership at law" as a proviso in advance income tax rulings issued by the Department. ...

There are four items of a minor nature that we would like to pass along. 1.      ... That reference should be updated to read "...pages 18 to 26 of the 1989 Employer's and Trustee's Guide". 3.     Both references in item #13(d) to "June 17, 1989" should be amended to read "June 17, 1987". 4.      ...

18 October 1989 Ministerial Correspondence 58074 F- Foreign Accrual Property Income and Currency Swaps Unedited CRA Tags 95(2)(b)(i)(A), 15(1) 19(1) File No. 5-8074   D.Y. ... The fact situation that you have presented is as follows: 1.     A Canadian financial institution ("Canco") has significant U.S. dollar liabilities on the books. 2.      ... It is conceivable that the transactions may result in property income to FA or may be on account of capital. 2)     Paragraph 95(2)(b) of the Act may apply. ...

16 November 1989 Ministerial Correspondence 32654- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2654   C. Thériault   (613) 957-8978 Le 16 novembre 1989 Monsieur, Object:  Demande de décisions anticipées 24(1) La présente fait suite a votre lettre du 24 août 1989 et celle que nous avons recue le 13 octobre 1989 dans lesquelles vous nous demandez des décisions anticipées pour le compte du contribuable mentionné ci-dessus. ... À     ce jour nous n'avons resu aucune demande modifié ni représentation a cet égard et en conséquence, si dans un délai de quinze jours nous n'avons pas resu une demande modifiée et vos représentation, nous fera plasir de rependre l'étude de votre projet subséquemment, si nous soumettez une nouvelle demande. ...