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28 June 1989 Ministerial Correspondence 58194 F- Adjustments to Earned Depletion Bas Unedited CRA Tags 13(7.1) 19(1) File No. 5-8194   G.R. White   (613) 957-8585 June 28, 1989 Dear Sirs: Re:  Adjustments to earned depletion base We are writing in reply to your letter dated June 5, 1989 in which you asked whether there would be a reduction in a taxpayer's earned depletion base (EDB) of an amount equal to 16 2/3% or 33 1/3% of any investment tax credit (ITC) claimed, for example, in year 1989 on assets acquired in 1987 in view of certain tax reform proposals. ...

29 June 1990 Ministerial Correspondence 5900994 F- Computation of Preferred Beneficiary's Share Unedited CRA Tags 104(15), 2800 19(1) File No. 5-900994   D.S. Delorey   (613) 957-3495 June 29, 1990 Dear Sirs: This is in reply to your letter of June 4, 1990 concerning the computation of a preferred beneficiary's share under subsection 104(15) of the Income Tax Act (the "Act") and section 2800 of the Income Tax Regulations (the "Regulations"). ...

27 February 1990 Ministerial Correspondence 59314- Déduction pour amortissement- Cession d'un bien locatif de catégorie distincte à une corporation liée Unedited CRA Tags ITR 1100(14), ITR 1101(1ac), ITR 1102(14), 251(5)(b), 13(5) 19(1) File No. 5-9314   M. Séguin   (613) 957-8953 Le 27 février 1990 Monsieur, La présente est en réponse à votre lettre du 19 décembre 1989. ...

25 July 1989 Ministerial Correspondence 58134 F- Attribution Rules Unedited CRA Tags 74.1(1), 73(1), 74(1), 69(1)(b) 19(1) File No. 5-8134   A. Humenuk   (613) 957-2135 July 25, 1989 Dear Sirs: Re:  Attribution Rules We are responding to your letter dated May 19, 1989, in which you ask whether the repayment of a loan in kind is considered a transfer within the meaning of subsection 74.1(1) of the Income Tax Act (the Act). ...

2 October 1989 Ministerial Correspondence 58524 F- Partial Assignment of a Debenture to Self-directed RRSP Unedited CRA Tags 146(1) earned income ITR 4900 19(1) File No. 5-8524   Maureen Shea-DesRosierss   (613) 957-8953 October 2, 1989 Dear Sirs: Re:  Partial Assignment of a Debenture to Self-Directed Registered Retirement Savings Plan ("RRSP") This is in reply to your letters of July 31 and August 11, 1989 with documents enclosed concerning the above-mentioned subject. 24(1) You have asked whether the Debenture described above would constitute a qualified investment as described in section 4900 of the Income Tax Regulations (the "Regulations"), for a trust governed by an RRSP. ...

14 February 1990 Ministerial Correspondence 59394 F- Partnership Capital Gains Unedited CRA Tags 110.6 19(1) File No. 5-9394   Firoz Ahmed   (613) 957-2092 February 14, 1990 Dear Sirs: Re:  Partnership Capital Gains Section 110.6 of the Income Tax Act (Canada) (the "Act") This is in reply to your letter of January 9, 1990 in which you requested our views as to whether capital gains realized by a partnership and allocated to partners who are individuals resident in Canada are eligible for the deduction in section 110.6 of the Act (the "capital gains exemption"). ...

21 September 1989 Ministerial Correspondence 32464A- Demande décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2464   Benoit Mandeville   (613) 957-8982 Le 21 septembre 1989 Messieurs, 19(1) 24(1) La présente fait suite à notre lettre du 28 juillet 1989 dans laquelle nous vous demandions de bien vouloir nous faire parvenir votre demande de décisions anticipées reformulée dans les quinze (15) jours à défaut de quoi nous présumions que vous aviez décidé de ne pas donner suite à votre demande. ...

30 November 1989 Ministerial Correspondence 58504 F- Unclaimed Dividends where Names of Registered Shareholders Known Unedited CRA Tags 153(4) 19(1) File No. 5-8504   J.D. Jones   (613) 957-2104 November 30, 1989 Dear Sirs: Re:  Subsection 153(4) of the Income Tax Act (the "Act") This is in reply to your letter of August 4, 1989, wherein you requested our opinion on the application of subsection 153(4) of the Act where all of the shares of a trust company are in registered form such that the trust company knows the name of every registered shareholder. ...

5 September 1990 Ministerial Correspondence 901994 F- Prescribed Shares- Capital Gains Deduction Unedited CRA Tags 110.6(8), 6205 24(1) 901994   M.P. Sarazin   (613) 957-2125 19(1) EACC9724 September 5, 1990 Dear Sirs: We are writing in response to your letter dated August 15, 1990 wherein you requested our opinion regarding the application of subsection 110.6(8) of the Income Tax Act (Canada) (the "Act") and section 6205 of the Income Tax Regulations (the "Regulations") to the following situation. ...

1 May 1990 Ministerial Correspondence 59224 F- Prescribed Investments for a Registered Investment Unedited CRA Tags 4900(1)(e), 204.4(2)(d), 3200, 4901(1) 24(1) File No. 5-9224   D. Duff   (613) 957-3498 19(1) May 1, 1990 Dear Sirs: Re:  Prescribed investments for a Registered Investment This is in response to your letter of November 27, 1989, wherein requested confirmation that your investment in a future contract traded on the 24(1) would be a prescribed investment pursuant to paragraph 4900(1)(e) of the Income Tax Regulations, for a registered investment, registered under paragraph 204.4(2)(d) of the Income Tax Act (the Act).  ...