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La Loi de l'impôt sur le revenu du Canada (ci-après la " LIR ") ne prévoit pas de disposition similaire à celle annoncée par le Québec à l'égard des ressources d'hébergement. ... De plus, lorsqu'un usager a été référé à la ressource de type familial ou à la ressource intermédiaire par un " établissement public " selon la Loi sur les services de santé et les services sociaux, il se pourrait qu'une partie de sa contribution constitue aussi une telle prestation. ...

Cet impôt retenu figure à la case 22 de votre feuillet et totalisait XXXXXXXXXX $. Les XXXXXXXXXX $ représentent le montant de la pension de la SV auquel vous aviez droit pour l'année 2010, alors que le montant de la retenue, soit XXXXXXXXXX $, représente le trop-payé de pension que vous avez reçu en 2009. Le montant de XXXXXXXXXX $ doit être inclus dans le calcul de votre revenu pour l'année 2010. ...

14 December 1989 Ministerial Correspondence 32734 F- IT-428: Loan to Employer-paid Plan from Employee-paid Plan Unedited CRA Tags n/a 19(1) 3-2734   J.D. Jones   957-2104 December 14, 1989 Dear Sirs: Re:  Interpretation Bulletin IT-428 Loan to Employer-paid Plan from Employee-paid Plan This is in reply to your letter of October 10, 1989, wherein you requested an advance income tax ruling on the tax implications of proposed arrangements of long term disability plans in the following situation. 24(1) 24(1) We advise that we are unable to provide the requested ruling as advance income tax rulings are given only in respect of proposed transactions and only when presented in the format set out in Information Circular IC 70-6R.  ...

17 November 1989 Ministerial Correspondence 58994 F- Meaning of Personal Trust Unedited CRA Tags 248(1) personal trust 19(1) File No. 5-8994   W.C. Harding   (613) 957-3499 November 17, 1989 Dears Sirs: This is in reply to your letter of October 31, 1989 wherein you requested our opinion of the definition of a "personal trust" under subsection 248(1) of the Income Tax Act (the "Act") as it applies to the following hypothetical situations: Situation 1 A settlor settles a trust which gives the trustees discretion as to the distribution of income and capital and in which a certain individual (the "Contributor") is named as a beneficiary.  ...

26 June 1990 Ministerial Correspondence 59704 F- Interest Deductibility Unedited CRA Tags 20(1)(c) 19(1) File No. 5-9704   C. Robb   (613) 957-2744 June 26, 1990 19(1) Re:  Interest Deductibility We are writing in response to your letter which we received on March 8, 1990 in which you requested our views concerning the deductibility of interest on funds borrowed to cover cash rental losses in a case where a rental property is heavily financed. ...

21 November 1989 Ministerial Correspondence 58914 F- Tax Exemption on Interest Payments to Non-residents- IT-361R Unedited CRA Tags 212(1)(b)(vii) 19(1) File No. 5-8914   C. Robb   (613) 957-2744 November 21, 1989 19(1) Re:  Interpretation Bulletin IT-361R and Subparagraph 212(1)(b)(vii) We are writing in response to your letter of September 12, 1989 concerning the Department's position as stated in paragraph 5 of Interpretation Bulletin IT-361R which is as follows: "Where the issuer of bonds, debentures or guaranteed investment certificates habitually redeems or converts them to new evidences of indebtedness within 5 years of the date of issue at the request of the lender, the Department takes the position that such practice or policy constitutes part of the agreement related to the original debt obligations and that they do not qualify for exemption from tax under Part XIII. ...

14 December 1989 Ministerial Correspondence 58374 F- Acquisition of Control of Subsidiary by Parent Unedited CRA Tags 88(1)(c), 88(1)(d) 19(1) 5-8374   K. Astaphan   (613) 957-2119 December 14, 1989 Dear Sirs: Re:  Paragraphs 88(1)(c) and (d) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter of July 10, 1989 wherein you requested a technical interpretation of the application of the above-captioned provisions of the Act to the fact situation described by you in the said letter and reproduced below. ...

7 November 1989 Ministerial Correspondence 58704 F- Capital Gains Exemption on Qualified Small Business Corporation Shares Unedited CRA Tags 110.6(1) qualified small business corporation share, 186(2), 186(4), 248(1) small business corporation 19(1) File No. 5-8704   M. Vallée   (613) 957-2093 November 7, 1989 Dear Sirs: Re:  Subsections 110.6(1) and 186(2) of the income Tax Act (the "Act") This is in reply to your letter of September 18, 1989, wherein you requested our opinion concerning the definitions of "qualified small business corporation share" and of "small business corporation" as they are set out in subsections 110.6(1) and 248(1), respectively, of the Act. ...

23 February 1990 Ministerial Correspondence 59444 F- Meaning of "Replacement Property" Unedited CRA Tags 44 19(1) File No. 5-9444   A.W. Larochelle   (613) 957-2140 February 23, 1990 Dear Sirs: Re:  "Replacement Property" Section 44 of the Income Tax Act This is in reply to your letter of January 17, 1990 concerning the meaning of the above term in the following fact situation: 24(1) Based on above facts you have asked us to confirm that: The land and buildings which are located in the United States will qualify as "replacement property" for the purposes of Section 44 of the Income Tax Act. ...

27 June 1989 Ministerial Correspondence 58164 F- Unclaimed Dividends Unedited CRA Tags 153(4) 19(1) File No. 5-8164   J.D. Jones   (613) 957-2104 June 27, 1989 Dear Sirs: Re:  Subsection 153(4) of the Income Tax Act (the "Act") This is in reply to your letter of May 29, 1989 wherein you requested a technical interpretation with respect to subsection 153(4) of the Act as it applies to the following situation. ...