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The EAP is designed to help maintain or restore an employee's mental and or physical health and to provide access to a network of counsellors to deal with health related problems, such as-     drug and alcohol abuse,-      marital or family difficulties,-      stress and emotional crises,-      poor personal or work relationships,-      career and job concerns,-     financial or legal concerns, and-      single and aging parent troubles. ...

Fioravanti   (613) 957-2073   HBW 8199-2-1   HBW 6593-4 February 6, 1990 Dear 19(1) Thank you for your letter of December 19, 1989.  ... Those aged 65 or over may claim an additional credit of $565.59.        ... B.      The return forms for 1990 are not yet available.  However, we have enclosed a copy of the 1989 return form and guide.        ...

Day Affairs Branch 957-2136   5-8664 Subject:  24(1) Application of Section 19 to Advertising Flyers or Similar Publications Issue (i)      Representatives of 24(1) (ii)      23 (iii)     Initially the corporation's representatives approached us on a "no-names" basis for our views on this subject.  ... (iv)     24(1)  21(1)(b) Facts 1.      24(1) 2.     24(1) Problem 3.     24(1)  21(1)(b) Our Position 4.       ... Alternative Courses of Action Available to the Corporation 24(1)  21(1)(b) 13.     24(1)  21(1)(b) B.W. ...

" Page 5 9.     21(1)(b) 10.      Line 17 (paragraph l3)- it may be clearer to use the words "divided by" in place of "over. ... " 13.     Line 17 (paragraph 26)- The words "... taxation years and... ... The following occurrences of `such have been identified:      Page 1, line 28 (Summary). ...

"      Two court cases which do not support our position and were heard together at the Federal Court of Appeal on April 10, 1990 are.The Queen v. ... However, pursuant to your request, but without having reviewed the contracts entered into we have stated our opinion based on the information provided.      In some situations      24(1) D)     Used primarily      Paragraph 16 of IT-331R provides comments on a piece of equipment used in carrying out both a designated and non-designated purpose or activity.  ...

23 July 1990 Ministerial Correspondence 901034 F- Option to Acquire Shares Unedited CRA Tags 49(1)   901034                                           A. ... An individual who is a share holder of a private corporation grants an option to another person to acquire shares of the private corporation held by the individual. 2.        ... Yours truly,   for Acting Director Bilingual Services and Resource   Industries Division Rulings Directorate ...

(i)     Finland Treaty      Article XI of the Canada-Finland Treaty is very similar to Article VIIIA of the 1942 Canada-U.S. ... (ii)     Norway and Trinidad & Tobago Treaties      These treaties are very like the old Treaty considered by the Tax Appeal Board in Dorian Smith v. ... (iii)     Ireland and Denmark Treaties      These two treaties are quite different from the Treaties referred to above.  ...

20 July 1990 Ministerial Correspondence 900224 F- Cash Award or Prize Unedited CRA Tags ITR 200 24(1) 900224   S. ... " You have asked whether the marketing company is considered the "dealer" with the responsibility for reporting the benefit on a T4A information slip or whether the distributor is considered to have given the gift directly to the employee in the following hypothetical situation: •     the three parties involved- a distributor, marketing company and a retail salesperson- are not related to one another; •     the marketing company is engaged by its customers to administer retail sales incentive programmes. ... This catalogue does not necessarily carry the products of its customers; •     under a plan initiated by the distributor, a retail salesperson earns points for each product of the distributor sold by him. ...

1991 Ministerial Correspondence 911324 F- Taxation of Prepaid Rent Paid to Non-Residents Unedited CRA Tags 212(1)(d), 216   911324   24(1)         G. ... The trust and all of the beneficiaries thereof are non-residents. 2.     The trust enters into a lease of the Canadian real estate property with a Canadian resident lessee for a term of three years. 3.      ...

The facts as given are as follows; 1.      2.      24(1) 3.      4.      24(1) Although you have asked for a technical interpretation, it would appear that a proposed transaction by a particular taxpayer is involved.  ... We trust our comments will be of assistance Yours truly, for DirectorBusiness & General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch ...