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16 May 1990 Ministerial Correspondence 57904 F- CCA Class 28- Major Expansion Unedited CRA Tags n/a 24(1) File No. 5-7904   A. Nelson   (613) 957-8984 19(1) May 16, 1990 Re:  24(1) Opinion Request We are writing in reply to your letter of April 14, 1989, wherein you request our opinion concerning whether  24(1) will have a major expansion for the purposes of subparagraph (a)(ii) of Class 28, Schedule II of the Regulations to the Income Tax Act ("Class 28"). ... Position 24(1) Yours truly, Section ChiefResource Industries SectionBilingual Services and ResourceIndustries DivisionRulings Directorate Principal Issue Sheet 24(1) Allan Nelson   Resource Industries Issue 24(1) 23 21(1)(b) We advised Current Amendments of the position that we were adopting, requesting them to inform Finance accordingly. ...

Le 22 juin 2009 XXXXXXXXXX Monsieur, Je vous remercie de votre courriel reçu le 22 mai 2009 concernant l'admissibilité de quais en aluminium au crédit d'impôt pour la rénovation domiciliaire (" CIRD "). ...

Le 8 juillet 2002 XXXXXXXXXX Monsieur, La présente fait suite à votre lettre en date du 23 janvier 2002 par laquelle vous nous demandez de modifier notre position énoncée lors du Congrès 1999 de l'Association de planification fiscale et financière sur la question du calcul du montant du compte de dividendes en capital (ci-après " CDC ") d'une société privée qui a consenti une hypothèque mobilière sur un contrat d'assurance vie dont elle est titulaire. ...

18 June 1990 Ministerial Correspondence 900274 F- Definition of Family Farm Corporation Unedited CRA Tags n/a 24(1) File No. 900274   C.R. ... Some of the factors to consider are as follows:-     are the time, activities and resources devoted to processing minor compared to those devoted to raising ducks and geese,-     is the total operation accounted for a farming and is it in fact difficult to separate the processing records from the other operations, and-     are the customers of both operations the same? ... IT-145R (see paragraph 9) IT-206   IT-433 (see paragraph 6) We trust these comments will be helpful. ...

. / Request related to the CRA's refusal to grant the transfer of the unused portion of the DTC to requestor's constituents. Position Adoptée: Aucune / None Raisons: Commentaires généraux fournis. / General comments provided. ... Le terme « enfant » n’est pas défini dans la Loi, mais le paragraphe 252(1) de la Loi élargit, pour fins fiscales, son sens courant en y incluant notamment « une personne qui est entièrement à la charge du contribuable et dont celui-ci a la garde et la surveillance, en droit ou de fait, ou les avait juste avant que cette personne ait atteint l’âge de 19 ans ». ...

Income Tax Convention on Oil and Gas Operations Unedited CRA Tags 87, 88, 219(1)(h), 808, 115.1, 1100(1)(a), 20(1)(a), 66.7(7), 7400(2), 227(10)   June 26, 1989 International Audits Division Specialty Rulings   Directorate Attention: David Burton Olli Laurikainen   957-2125   File No. 7-3564 Subject:  Article XIII(8) of the Canada-U.S. ...

28 May 1991 Ministerial Correspondence 911064 F- Death of a Taxpayer and Disposition of Capital Property Unedited CRA Tags 70(9)   File No. 911064                                                  L. Holloway                                                   (613) 957-2104 Dear Sirs: Re: 19(1) This is in reply to your undated letter concerning the tax treatment of 24(1). ... This rollover to a child on the taxpayer's death applies if: (a)     the deceased taxpayer owned land in Canada or depreciable property of a prescribed class in Canada (i.e. buildings situated on the property); (b)     immediately before the taxpayer's death the property in question was used by the taxpayer or any of his children in the business of farming; (c)     on or after death the taxpayer's property was transferred or distributed to a child of the taxpayer as a consequence of his death; (d)     the particular child was resident in Canada immediately before the taxpayer's death; and (e)     within 36 months of death the property becomes indefeasibly vested in the child. ...

20 April 1990 Ministerial Correspondence 900324 F- Maximum Amount- Retiring Allowance Unedited CRA Tags n/a 19(1) File No. 900324   A.B. Adler   (613) 957-8962 April 20, 1990 19(1) This is in reply to your letter of April 3, 1990 in which you requested our views regarding the maximum amount in respect of a retiring allowance that you would be permitted to transfer directly to an RRSP upon you resignation from employment, effective June 29, 1990. ...

Income Tax Convention on Pension Unedited CRA Tags n/a 19(1) 901544   G. Arsenault   (613) 957-2126 September 27, 1990 EACC9616 This is in reply to your letter dated July 9, 1990 whereby you enquired concerning a pension paid to you by  24(1)  We do not have sufficient information to permit us to express a definitive opinion.  ...

28 February 1990 Ministerial Correspondence 59144 F- Qualifying Small Business Corporation Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) small business corporation 19(1) File No. 5-9144   P.W. Osborn   (613) 957-2120 February 28, 1990 Dear Sirs: Re:  Qualifying Small Business Corporation This is in reply to your letter of November 23, 1989 in which you requested a technical interpretation to determine if a shareholder loan receivable is an asset used in active business in Canada.  ...