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Faits 1.     Vous nous exposez les faits suivants: a)     La compagnie X (compagnie-mère) détient la totalité des actions émises par la compagnie Y (filiale). b)     La compagnie Y est liquidée en vertu du paragraphe 88(1) de la Loi au cours de son année d'imposition 89. c)     La fin d'année d'imposition de chacune des compagnies est le 31 décembre. d)     En appliquant les règles prévues au paragraphe 88(1) de la Loi, un montant est déterminé en vertu de l'alinéa 88(1)d). ... b)     Dans l'affirmative, de quelle manière? c)     Notre réponse serait-elle différente si la désignation tardive est effectuée avant ou après la date de prescription? ... The addition of a form of election is not one of these circumstances. (...) ...

You have provided us with the following hypothetical situation: 1.     A company uses 40% of its assets in an active business in Canada. 2.      ... As set out below, there are greater than five employees employed directly in the operation and maintenance of the five apartment buildings: a)     one full-time manager per building (5), b)        one property manager, c)        one maintenance man/painter, and d)        one accountant. 4.      ...

Wilson   957-2063   HAA 4093-N1-4   HBW 6591-N1      HBW 4125-N1 19(1) Canada-Netherlands Tax Convention Article 18 We are writing in reply to your memorandum dated July 27, 1989, concerning the above-noted taxpayer. ... From information received from the Dutch Ministry of Finance, we were of the understanding that Dutch social security payments were those payments made under the General Old Age Pensions Act (AOW) and the Widow's and Orphans' Benefits Act (AWW).      24(1) 2.      ... If the WAO is social security legislation, our comments on page 1 concerning 19(1) still apply.       ...

27 October 1989 Ministerial Correspondence 58274 F- Automobile Allowances Unedited CRA Tags 6(1)(b)(vii.1), 6(1)(b)(v), 6(1)(b)(x), 6(1)(b)(xi) 19(1) File No. 5-8274   A. Humenuk   (613) 957-2135 October 27, 1989 Dear 19(1) Re:  Automobile Allowances Your letter of January 20, 1989, concerning the taxation of automobile allowances paid to various employees of your company has been referred to us for reply.  ... Facts The facts of the situation as we understand them can be summarized as follows: 24(1) The Department's Position Generally, an automobile allowance paid to an employee will be excluded from income if: (i)      the allowance is not in excess of a reasonable amount (subparagraph 6(1)(b)(vii.1) of the Act) or in the case of an employee employed in connection with selling property or negotiating contracts for his employer, is a reasonable amount (subparagraph 6(1)(b)(v) of the Act); (ii)      the allowance is based solely in the number of kilometres the vehicle is used to earn employment income (subparagraph 6(1)(b)(x) of the Act) and (iii)      the employee is not reimbursed for any expense for the same use (kilometres) for which the employee is paid a travel allowance (subparagraph 6(1)(b)(xi) of the Act). ...

31 October 1989 Ministerial Correspondence 89M10504 F- Medical Expenses Unedited CRA Tags n/a   October 31, 1989 TO- SAINT JOHN (N.B.) ... Furthermore, we would appreciate it if you could provide us with the following additional information: 1.     24(1)      Is there any correspondence in the taxpayer's returns or other files which would indicate that an official of the D.O. provided the taxpayer with such assurance? 2.      The taxpayer's T1 returns for the years 1984 to 1988. We look forward to receiving your report and recommendation in this matter. ...

Nous nous permettons de reproduire textuellement celle-ci:      Le disposition 110.6(1)(c)(ii)(B) réfère à une période au cours de laquelle les actions sont la propriété de la corporation.       ... Schématiquement, on obtient:       M.  X   100% Cie AActions de la filiale BActifs non-admissibles60 %  40 %   100% Cie BActifs admissiblesActions de la filiale C Actifs non-admissibles30 %60 %10 %   100% Cie CActifs admissiblesActifs non-admissibles 60 %40 % 5.      ... Nous nous permettons de reproduire textuellement celle-ci:      La disposition 110.6(1)c) L.I.R. réfère à une période au cours de laquelle tes actions sont la propriété d'une corporation.       ...

2 July 1990 Ministerial Correspondence 9015214 F- Remission Request Unedited CRA Tags n/a   July 2, 1990 TORONTO DISTRICT OFFICE HEAD OFFICE Pierre St. Laurent Technical Review Section Director- Taxation Technical Publications   Division   Gary Donell   Tel. (613) 957-9231      Case 782     File 4-901521     EACC9385 SUBJECT:  Remission Request 19(1) Our Minister, the Honourable Otto Jelinek, has received a letter dated June 20, 1990 from 19(1) requesting a remission of taxes and related interest for the 1984 and 1985 statute barred years and a remission of a late filing penalty assessed for the 1984 year.  ...

With respect thereto, you ask the following: A.        Does Article XVII(1) of the U.K. ... Treaty 1.     RRSP Payments (a)     Under Article XVII(3) of the U.K. ... Treaty 3.     RRSP Payments (a)     Under Article XVIII(3) of the U.S. ...

Nelson   (613) 957-8984 July 20, 1989 Dear Sirs: We are writing in reply to your letter to us dated May 10, 1989, wherein you requested our interpretation of how the following hypothetical transactions should be recorded for income tax purposes: 1.      ... For discussion purposes assume that B will incur $300 of CEE, $500 of CDE and $200 on Class 41 assets. 2.     Assume the same facts in 1. above except that B will incur $300 of CEE and $500 of CDE while taxpayer A will incur $200 on Class 41 assets.       ...

6 September 1990 Ministerial Correspondence 901934 F- Indian Teachers Employed on Designated Lands Unedited CRA Tags 81(1)(a)   September 6, 1990 Source Deductions Division Business and General Research and Enquiries Section Bill Guglich   (613) 957-2102 R. Cousineau   901934   EACC9710 SUBJECT:  Indian Teachers Employed on "Designated or Surrendered Lands" This is in reply to your memorandum dated August 15, 1990 concerning the tax status of Indian teachers employed on surrendered or designated lands. ... Thus, it was concluded in the National Indian Brotherhood case:      'As the salaries in question of the individual Indians until paid were simple contract debts owed by a  corporation not resident on a reserve, it is my view that they were not situated on a reserve with the meaning of subsection 87(1).'      In obiter, the Supreme Court of Canada, in the case of Nowegijick v. ...