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12 June 1989 Ministerial Correspondence 73734 F- Provincial Corporation Unedited CRA Tags 149(1)(d), 127.1   June 12, 1989 E.J. ... & E.D. Section 199 J.L. Chan File No. 7-3734 Subject:  24(1) This is in replying to your memorandum of March 9, 1989, wherein you requested our views as to whether 24(1) qualifies for exemption under paragraph 149(1)(d) of the Income Tax Act (the Act).  ...

. / Ministerial correspondance- One of several emails received regarding the deductibility of fees for advertising on foreign web platforms. Position Adoptée: Les articles 19, 19.01 et 19.1 ne s'appliquent pas pour restreindre ou limiter la déductibilité des frais de publicité sur des plateformes Web étrangères. / Sections 19, 19.01 and 19.1 do not apply to restrict or limit the deductibility of advertising expenses on foreign web platforms. ...

. / Ministerial correspondance- One of several emails received regarding the deductibility of fees for advertising on foreign web platforms. Position Adoptée: Les articles 19, 19.01 et 19.1 ne s'appliquent pas pour restreindre ou limiter la déductibilité des frais de publicité sur des plateformes Web étrangères. / Sections 19, 19.01 and 19.1 do not apply to restrict or limit the deductibility of advertising expenses on foreign web platforms. ...

/ What is the tax treatment of amounts of COVID-19 emergency or recovery benefits received from the CRA or Service Canada for Quebec residents? Position Adoptée: Ces montants de prestations sont imposables en vertu de la LIR. / These benefit amounts are taxable under ITA. ...

Our reply follows the point order of your questions. 1)     It is the Department's view (see pages 570-572 of the 1984 and  question 13 of the 1989 Canadian Tax Foundation Round Table   discussion questions) that "substantially all of the assets" as used in a number of provisions of the Act normally means at least 90% of all the assets of the corporation.  ... With respect to farm assets in particular we draw your attention to paragraph 29 of IT-268R3 where it states the Department's view that a farm corporation which has permanently set aside more than 10% in terms of cost of its assets for investment or non-qualified uses will not qualify as a family farm corporation. 2)     The answer to your second question, regarding whether a particular residence would be considered to be used in the business of farming, is also set out in paragraph 29 of IT-268R3.  ...

You ask the following questions relating to the above situation: 1.      ... 2.     Will Parentco be deemed to have realized a capital gain on the cancellation of its shares formerly held by Subco? ...

19 September 1991 Ministerial Correspondence 91M09114 F- Reasonable Allocation of Sale/Purchase Price of Various Assets Unedited CRA Tags 68 Question 30.      ... Response 30.     (a)&(b)   In a situation where there is a sale that involves various assets and the parties to the sale have agreed upon a global price for all the assets, but do not allocate amounts to each individual asset, several scenarios are possible. ...

Regarding your installation of a geothermal energy system, I understand that your contractor has gone out of business and may not have registered you, as promised, by the ecoENERGY Retrofit – Homes program deadline, thereby putting at risk the rebate to which you may have been entitled. The Department of Natural Resources Canada administers the ecoENERGY Retrofit – Homes program. ... You can get more information on the ecoENERGY Retrofit – Homes program on the Natural Resources Canada Web site at www.oee.nrcan.gc.ca/residential/6551 or by calling Service Canada at 1-800-622-6232. ...

L'aide accordée par le gouvernement fédéral aux Manitobains victimes des inondations inclut: une avance de 25 millions de dollars au gouvernement du Manitoba dans le cadre des Accords d'aide financière en cas de catastrophe; une avance à justifier en espèces allant jusqu'à 5 000 $ pour les entrepreneurs et les agriculteurs. ... Ces montants sont disponibles dans le cadre de la Stratégie emploi jeunesse du gouvernement du Canada; un montant de 10 $ l'acre pour payer les coûts des services nécessaires d'aide à l'ensemencement (à façon), et un montant de 500 000 $ pour des mesures logistiques, dans le cadre du Programme de rétablissement des cultures. ...

30 August 1989 Ministerial Correspondence 89M08304 F- Indemnity under Labour Code Unedited CRA Tags n/a   August 30, 1989 Memorandum For: A.G. ...