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27 October 1989 Ministerial Correspondence 74204 F- Employer-Provided Automobile Unedited CRA Tags n/a 19(1) File No. 7-4204   S. Short   (613) 957-2134 October 27, 1989 Dear 19(1) Re:  Employer Provided Automobile We are replying to your July 15th, 1989 request wherein you asked for a copy of any of our publications which discuss the income tax implications of employer provided automobiles both to the employer and the employee. ... Should you require additional information, please contact our Provincial and International Relations Division by calling area code (613) 957-2070 or writing      Revenue Canada- Taxation 875 Heron RoadOttawa, OntarioCanadaK1A 0L8      Attention:  Provincial and International Relations Division We trust the enclosed material will be of assistance to you. ...

25 April 1991 Ministerial Correspondence 910354 F- Retiring Allowance Unedited CRA Tags 56(1)(a)(ii), 248(1) retiring allowance Dear Sirs: Re:  Retiring Allowance This is in reply to your letter dated January 29, 1991 in which you requested our technical interpretation regarding the definition of "retiring allowance" in subsection 248(1) and the application of subparagraph 56(1)(a)(ii) and section 6 of the Income Tax Act (the "Act") to the following situation ISSUE More specifically you have asked: (1)       whether the equivalent of three months salary at the date of termination of employment representing pay in lieu of notice and the equivalent of one half month's salary or wages at the date of termination of employment for each full year of service, pro-rated and diminished by any amounts received in respect of severance and/or termination payments under any applicable statutes, would qualify as a retiring allowance as the term is defined in subsection 248(1) of the Act; (2)       whether our response to (1) would change if the employee chooses periodic payments rather than a lump sum payment; (3)       whether our response to (1) would change if the employment termination were voluntary, and; (4)       whether our response to (1) would change if the amounts were paid pursuant to either the employment contracts or under relevant employment standards legislation. ...

Yours sincerely, Garth Turner c.c.      The Honourable Gilles Loiselle, P.C., M.P.       ...

Au décès la juste valeur marchande (J.V.M.) de ces actions est de 500 000 $. 3.      ... A, soit 500 000 $. 5.     Mme A désire transférer ses actions (reçues en legs) à une compagnie de gestion nouvellement créée. ... Le Code Civil (C.c.) définit la notion de succession à son article 596:      "Art. 596.  ...

Facts Our understanding of the facts of a situation given to illustrate the issues is as follows: 1.      ... "). 4.     Corporation A and Corporation B are not related and deal at arm's length. 5.      ... This result is to be expected since the partnership will not have a capital gain resulting from the disposition of that property.       ...

Cette position est aussi applicable aux fins de l'interprétation du sous-alinéa 37(7)c)(i) de la Loi.       ... La question à savoir si une dépense a été engagée pour et est attribuable à de la RSDE est une question de faits.       ... Une dépense admissible est définie au paragraphe 127(9) de la Loi et inclut entre autres les dépenses visées à l'alinéa 37(1)a)de la Loi ou au sous-alinéa 37(1)b)(i) de la Loi.       ...

21 November 1990 Ministerial Correspondence 900714 F- Forfeiture of Pay under R.C.M.P Act Unedited CRA Tags n/a   90071-4   November 21, 1990   S. Short   Personal & General  Issue 1.     Whether a "forfeiture of pay" under subsection 45.12(3) of the Royal Canadian Mounted Police Act, R.S.C. 1985, c. ...

Such activities fall under the categories: * literary arts * visual arts * performing arts * music * media * language * customs * heritage * wilderness * natural environment Developmental activities include activities that help children develop and use particular skills and activities with structured interaction among children in which supervisors teach, tutor, enrich academic subjects, or help children develop interpersonal skills. ... To be eligible, an activity must: * be supervised; * be suitable for children; and * contribute to the development of creative skills or expertise in an artistic or cultural activity. Generally, an eligible program (which does not include those that are part of a school curriculum) includes: * a weekly program of at least eight consecutive weeks with a minimum of 90% of the activities eligible; * a program of five or more consecutive days of which more than 50% of the daily activities are eligible; or * a weekly program of at least eight consecutive weeks where a child can select among a variety of activities if more than 50% of the activities offered are eligible or if more than 50% of the time is scheduled for eligible activities. ...

Facts 1.         Canco is a "Canadian corporation" within the meaning of paragraph 89(1)(a) of the Income Tax Act (Canada) (the "Act"). 2.         Canco owns immovable properties located in Canada which have an original cost of $1,000,000 and an estimated current fair market value of $1,500,000. 3.          ... In the context of this situation the conditions set forth in paragraph 4(a) of Article 13 of the Agreement are as follows: i)         the shares form part of a substantial interest in the capital stock of Canco (where substantial interest is defined as greater than 10%) ii)     Canco is resident in Canada iii)     the value of the shares of Canco is derived principally from immovable property situated in Canada. ...

You also asked whether a shorter period, such as six months, would be acceptable. 2.      ... Webster's Ninth New Collegiate Dictionary, 1987, defines the same term to mean, inter alia:      "continuing or enduring without fundamental or marked change". ... "      "...one which will remain substantially the same during remainder of workers' compensation claimant's life... ...