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3 August 1989 Ministerial Correspondence 58364 F- Winding-up of a Partnership- Roll-over of Partner's Undivided Interest to a New Corporation Unedited CRA Tags 85(1), 98(3), 245(4) 19(1) File No. 5-8364   D. Hartman   (613) 957-2120 August 3, 1989 Dear Sirs: Re:  Subsections 85(1) and 98(3) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of July 13, 1989 where you requested a technical interpretation with respect to the application of subsections 98(3) and 85(1) of the Act. ...

1 December 1989 Ministerial Correspondence 59094 F- Eligibility of Elective Service for Transfer of Retiring Allowances to an RRSP Unedited CRA Tags 60(j.1) 19(1) 5-9094   W.C. Harding   (613) 957-3499 December 1, 1989 Dear Sir: Re:  Eligibility of Elective Service for transfer of Retiring Allowances to an RRSP This is in reply to your letter of November 17, 1989 requesting clarification on the number of years of service to be used, in your case, in the calculation of the maximum amount of retiring allowance eligible for transfer to an RRSP.  ...

25 January 1990 Ministerial Correspondence 58754- Corporations associées Unedited CRA Tags 256 19(1) File No. 5-8754   M. Lambert   (613) 957-8980 Le 25 janvier 1990 Madame, La présente est en réponse à votre lettre du 28 septembre 1989 dans laquelle vous nous demandez notre opinion concernant l'application de l'article 256 de la Loi de l'impôt sur le revenu (la "Loi") relativement à la structure corporative suivante: Messieurs A, B, C et D sont quatre frères; fils D est l'enfant majeur de M. ...

16 August 1989 Ministerial Correspondence 32544 F- Donation of Ballast Rental Services to Government Unedited CRA Tags n/a 19(1) File No. 3-2544   M. Eisner   (613) 957-2138 August 16, 1989 Dear Sirs: This is in reply to your submission of July 5, 1989 concerning a donation of ballast rental services to a provincial or federal government. ...

14 September 1990 Ministerial Correspondence 902274 F- Whether Rental Income is Income from an Active Business Unedited CRA Tags 125(7) active business carried on by a corporation 24(1) 902274   D. Yuen   (613) 957-2111 19(1) EACC9651 September 14, 1990 Dear Sirs: Re: Paragraph 125(7)(a) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of August 23, 1990 wherein you requested our opinion on whether an active business as defined in paragraph 125(7)(a) of the Act is being carried on in the following situation:  24(1) The situation provided appears to relate to a series of pending or completed transactions which should, respectively, be the subject of an advance income tax ruling or a referral to the appropriate District Office. ...

1 June 1990 Ministerial Correspondence 59634 F- Taxable Capital Employed in Canada of a Financial Institution- Meaning of "Tangible Property" Unedited CRA Tags 181.3(1) 24(1) File No. 5-9634   J.P. Dunn   (613) 957-8961 Attention:  19(1) June 1, 1990 Dear Sir: We are writing in response to your correspondence of February 19, 1990 wherein you requested clarification of the term "tangible property" as utilized in the determination of the taxable capital employed in Canada of a financial institution pursuant to draft subsection 181.3(1) of the Income Tax Act relating to the proposed Part I.3 Tax on Large Corporations. ...

10 July 1989 Ministerial Correspondence 58094 F- Activities Considered as Carrying on of a Business Unedited CRA Tags n/a 19(1) File No. 5-8094   R.B. Day   (613) 957-2136 July 10, 1989 19(1) We are writing in reply to your letter of May 1, 1989, wherein you requested our views as to whether the activities described in your letter would be considered to be carrying on a business, the income from which would be subject to income tax. 24(1) OUR COMMENTS For income tax purposes, business is defined, in part, as including a profession, calling, trade, manufacture or undertaking of any kind whatever but does not include an office or employment.  ...

30 July 1990 Ministerial Correspondence 59074 F- Capital Gains Exemption on Qualifying Small Business Corporation Share Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) small business corporation 24(1) 5-9074   P.W. Osborn   (613) 957-2130 Attention:  19(1) July 30, 1990 Dear Sir: Re:  Qualifying Small Business Corporation Share This is in reply to your letter of November 14, 1989.  ...

23 August 1990 Ministerial Correspondence 900514 F- Exempt Interest Unedited CRA Tags n/a 24(1) 900514   G. Middleton   (613) 957-2127 Attention: 19(1) EACC9278 August 23, 1990 Dear Sirs: This is in reply to your letter of April 18, 1990 concerning paragraph 3 of Article 11 of the Canada-Poland Income Tax Convention (the "Convention"). ...

6 September 1990 Ministerial Correspondence 901904 F- Capital Gains Deductions Unedited CRA Tags 110.6, 96(1)(c) 24(1) 901904   R.D. Mundell   (613) 957-2139 19(1) EACC9685 September 6, 1990 Dear Sirs: This is in reply to your letter of August 10, 1990 concerning the availability of the capital gains deduction provided in section 110.6 of the Income Tax Act to partners for capital gains realized by the partnership. ...