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16 February 1990 Ministerial Correspondence 8754 F- Canda-Finland Social SecurityAgreement Unedited CRA Tags Canada/Finland Treaty HBW 4131-F3   A. ...

Campbell   (613) 957-2067 September 14, 1989 Re:  Regulation 5907(11) In your letter of June 30, 1989, you asked us to confirm that Anguilla continues to be listed for the purpose of the above regulation.  ...

30 November 1989 Ministerial Correspondence 89M11004 F- Copies of Income Tax Regulations Unedited CRA Tags n/a   November 30, 1989 Head Office Library Current Amendments and Acquisitions Unit Regulations Division Room 900, Metcalfe Building Income Tax Regulations Enclosed are an English and a French version of the above Regulations that were passed by Order in Council P.C. 1989-2306 dated November 23, 1989. ...

À partir de l'année d'imposition 2011, le montant pour les activités artistiques des enfants, un crédit d'impôt non remboursable de 15 %, est accordé aux particuliers pour les dépenses admissibles payées pour les frais d'inscription et d'adhésion de leurs enfants dans un programme visé par règlement. Ce crédit permet aux particuliers de demander des dépenses admissibles, pour un montant maximal de 500 $ par année, pour chaque enfant qui est âgé de moins de 16 ans au début de l'année où les dépenses ont été engagées, ou de moins de 18 ans si l'enfant est admissible au crédit d'impôt pour personnes handicapées. ...

If at least 90% of the floor space of the building is used in Canadian manufacturing or processing activities, the CCA rate is increased by 6% to a total of 10% (4% + 6%). If, however, the building is not eligible for this additional 6% CCA rate but at least 90% of its floor space is used for a non-residential use in Canada, the CCA rate is increased by 2% to a total of 6% (4% + 2%). ...

TABLE RONDE 1999 Conférence annuelle des conseillers techniques Question 46 Paragraphes 69(1) et (4) de la Loi Émile possède plus de 50 % des actions d'une société oeuvrant dans le domaine de la construction dans la province de Québec. ... Toutefois, certains contrats sont facturés avec une charge de 5% à titre de frais d'administration et de 5 % à titre de profit. ...

. / The taxpayer asks that his pension income from an employment situated off-reserve, but in his opinion is located in the territory XXXXXXXXXX, be exempted under XXXXXXXXXX. Position Adoptée: Le revenu de pension du contribuable est imposable. / Taxpayer’s pension income is taxable. ...

18 October 1989 Ministerial Correspondence 74304 F- Principal Residence Rules Unedited CRA Tags 2(3), 54 principal residence, 40(2)(b), 69(1)(b)(ii), 110.6(3), 115(1), 248(1) taxable Canadian property, 250(1)(a)   October 18, 1989 Non-Resident Taxation Business and General Division Division Mr. ... Jones A/Director 957-2104   File No. 7-4304 Subject: Principal Residence Rules This is in reply to your memorandum of September 1, 1989 wherein you requested our opinion on the applicability of the principal residence rules pursuant to paragraphs 54(g) and 40(2)(b) of the Income Tax Act (the "Act") in the following situation. 24(1) You have requested our opinion on whether the individual, in this case, is entitled to claim the principal residence exemption pursuant to paragraph 40(2)(b) of the Act or, if not, whether the taxpayer is entitled to claim a capital gains deduction pursuant to subsection 110.6(3) of the Act. ...

15 November 1989 Ministerial Correspondence 74064 F- Income in Year of Immigration Unedited CRA Tags 115(2)(e)(i), 122.2(1)(b)(i), 114, 3, 2(2), 249(1)(b)   November 15, 1989 Non-Resident Foreign Section Taxation Division Specialty Rulings Assessing Program Section Directorate Room 300C G. Kauppinen 360 Laurier Street West 957-2123 Attention:  Paul Coleman   File No. 7-4064 Subject: Child Tax Credit and Subparagraph 115(2)(e)(i) Income This is in reply to your memorandum dated June 26, 1989 wherein you have requested our opinion as to whether income of a taxpayer which was excluded from the computation of taxable income pursuant to subparagraph 115(2)(e)(i) is included in the computation of income pursuant to subparagraph 112.2(1)(b)(i) in the year the taxpayer immigrates to Canada. ...