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12 September 1989 Ministerial Correspondence 58414 F- Capital Gains Exemption on Shares of the Capital Stock of a Family Farm Corporation Unedited CRA Tags 110.6(1) share of the capital stock of a family corporation, 248(1) small business corporation 19(1) File No. 5-8414   R.B. Day   (613) 957-2136 September 12, 1989 19(1) We are writing in reply to your letter of July 12, 1989, (copy attached) wherein you requested our interpretation of "share of the capital stack of a family farm corporation" as defined in subsection 110.6(1) of the Income Tax Act as it relates to the two scenarios set out in your letter. ...

1 March 1990 Ministerial Correspondence 58734- Déduction pour gains en capital- Actions admissibles de petite entreprise Unedited CRA Tags 110.6(1) action admissible de petite entreprise, 110.6(2.1), 248(1) société exploitant une petite entreprise 19(1) File No. 5-8734   B. Barsalo   (613) 957-8284 Le 1er mars 1990 Monsieur, Objet:  Déduction pour gains en capital Paragraphe 110.6(1) et 110.6(2.1) de  le Loi de l'impôt sur le revenu ("LIR") La présente fait suite à votre lettre du 15 septembre 1989 concernant l'objet mentionné en titre. ...

27 March 1990 Ministerial Correspondence 59134 F- Revenue Guarantees Considered Prescribed Benefits for Tax Shelter Purposes Unedited CRA Tags 237.1(1), 231(6) 19(1) File No. 5-9134   C.R. Bowen   (613) 957-2096 March 27, 1990 Dear Sirs: Re:  Revenue Guarantees as Prescribed Benefits  for Tax Shelter Reporting Purposes We are writing in reply to your letter of November 22, 1989, wherein you requested our comments on the amount of a revenue guarantee that would be considered a prescribed benefit for the purposes of the definition of "tax shelter" in subsection 237.1(1) of the Income Tax Act (the "Act"). ...

21 June 1990 Ministerial Correspondence 50194 F- Awards by the Canadian Human Rights Commission Unedited CRA Tags n/a 19(1) File No. 5-0194   A. Humenuk   (613) 957-2135 June 21, 1990 Dear Sir: Re: Awards by the Canadian Human Rights Commission We are responding to your request of February 8, 1990 as to whether the payment of an award under the Canadian Human Rights Act (CHRA) in the case of a particular complainant would be required to be included in income for tax purposes. ...

10 January 1990 Ministerial Correspondence 58844 F- Computer Software Unedited CRA Tags 212(1)(d) 19(1) File No. 5-8844   K.B. Harding   (613) 957-2129 January 10, 1990 Dear Sirs: This is in reply to your letter of October 10, 1989 concerning the treatment of payments for the use of computer software made by a resident of Canada to a resident of the United States. ...

17 October 1989 Ministerial Correspondence 58684 F- Investment Requirements for RPP and RRSP Unedited CRA Tags n/a 19(1) File No. 5-8684   W.C. Harding   (613) 957-3499 October 17, 1989 Dear Sirs: This is in reply to your letter of September 14, 1989 wherein you requested a preliminary ruling on several matters relating to a proposed fund which your company is planning to market. ...

We nevertheless offer the following general comments with respect to the issues raised in your letter. 1.      ... (b)     Where the trust is an inter-vivos trust of the type described in subsection 122(2) of the Act, the payment might constitute a gift for the purposes of paragraph 122(2)(d) of the Act.  ... We are prepared to pursue this further if the issue is the subject matter of an advance income tax ruling request. 2.      ...

6 November 1989 Ministerial Correspondence 58314- Gain en capital Unedited CRA Tags 40(2)(b), 54 résidence principale, 110.6(3), 245, 248(1) entreprise 19(1) File No. 5-8314   A.M. Bourgeois   (613) 957-8314 Le 6 novembre 1989 Objet:  Gain en capital La présente est en réponse à votre lettre reçue le 6 juillet 1989 dans laguelle vous demandez l'interprétation du Ministère sur les dispositions de l'article 245 et du paragraphe 110.6(3) de la Loi de l'impot sur le revenu (la "Loi"). ... À     cet effet, nous ténons à mettre en relief certains points du bulletin d'interprétation IT-218R qui peuvent être pertinents: a)     La définition du terme "entreprise" au paragraphe 248(1) de la Loi peut s'appliquer à une ou à quelques transactions isolées; b)     Les facteurs retenus par les tribunaux et énumérés au paragraphe 3 devraient être analysés actentivement; c)     Si le particulier a abandonné son intention première lors de l'achat d'un immeuble, l'intention seconde sera considérée. ...

26 April 1990 Ministerial Correspondence 900494 F- Unemployment Insurance Premiums on Deferred Salary Leave Unedited CRA Tags 6801   April 26, 1990 Source Deductions Division Financial Industries Division   A.B. ... Mancino 957-8962 Director   File No. 900494 SUBJECT: Unemployment Insurance Premiums Deferred Salary Leave Plans ("Plan") Section 6801 of the Income Tax Regulations Enclosed, for your use, is a copy of a recent letter from 19(1) They are concerned about this Department's position that in the case of a plan no unemployment insurance premiums are to paid in respect of deferred salary during the period of leave.  ...

Sully Sous-ministre adjoint Secteur de la Politique Minérale 5-9794 Energie, Mines & Ressources Canada Frank S. ... Schell                   Chef en fiscalité (secteur minier)                   Division de l'analyse de la politique fiscaleLe 23 mars 1990Monsieur, Objet:  24(1) Nous avons reçu une demande de confirmation à savoir 24(1) se qualifie à titre de ressource minérale selon le sens donne à cette expression au paragraphe 248(1) de la Loi de l'impôt sur le revenu. ... Directeur général intérimaireDirection des décisionsDirection générale des affaires législatives & intergouvernementales ...