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Yours sincerely, Otto Jelinek c.c.       HEAD OFFICE Mr. André Bissonnette Director Revenue Programs Division c.c.        ...

The insurance company has requested confirmation (1)     that the additional premium paid by an employer in respect of the special disability benefit would not be considered a taxable benefit to the employees by virtue of the exclusion in subparagraph 6(1)(a)(i) which refers to payments in respect of group sickness or accident insurance, and (2)     that the special disability benefit payable to an employee who becomes incapacitated by certain illnesses (i.e. heart attack, stroke, paraplegia or cancer) would not be taxable under paragraph 6(1)(f) since (a)      the amount is not paid on a periodic basis, and (b)      the amount payable in calculated as a percentage of the group life insurance coverage and is not referable in any manner to a loss of employment income. 21(1)(b) We would appreciate receiving your views, in tax policy terms, of the above-noted matters. ... BrysonActing DirectorCurrent Amendments andRegulations Division Enclosure c.c.:     C.C. ...

Under this subsection, an amount paid is deductible by the payer in the year paid (and is included in the income of the payer's spouse or former spouse under paragraph 56(1)(b) of the Act) if all of the following requirements are met: 60(b), 56(1)(b) a)     the amount is paid as alimony or other allowance for the maintenance of the spouse (or former spouse), children of the marriage, or both; b)     the spouses (or former spouses) are living apart at the time the payment is made and throughout the remainder of the year pursuant to a divorce, judicial separation, or written separation agreement; c)      the amount is paid pursuant to a decree, order or judgement of a competent tribunal or pursuant to a written agreement; d)        the payment is one of a series payable on a periodic basis; and e)        the amount is paid or deemed to be paid to the spouse or former spouse. ...

19 November 1990 Ministerial Correspondence 902994 F- Meaning of "Specified Non-resident Shareholder" Unedited CRA Tags 18(4), 256(6)   902994   G. Middleton   (613) 957-2127     Dear Sirs: Re:  Subsection 18(4) This is in reply to your letter of October 18, 1990 concerning the application of subsection 18(4) of the Income Tax Act (the "Act") in the following situation: Facts 24(1) 24(1) For the purposes of subsection 18(4) of the Act, you have asked whether Usco qualifies as a "specified non-resident shareholder" of Canco as defined in subsection 18(5) of the Act. ...

Vos demandes Vous nous demandez de confirmer que: 1.     l'employeur n'a pas à retenir l'impôt et les cotisations sur les bénéfices sociaux à même les indemnités présumées versées, 2.     l'employeur peut inscrire sur les relevés annuels de salaire seulement l'impôt retenu sur la rémunération versée à l'exclusion des indemnités présumées, et 3.      ... On mentionne à la page 71 de ce guide:      Il n'est plus nécessaire de retenir à la source des sommes pour l'impôt, pour le RPC et pour l'assurance-chômage sur les sommes payées ou avancées à titre d'indemnités pour accidents du travail pendant qu'une demande d'indemnité est traitée et en attendant l'octroi d'une indemnité.       ...

Adler   957-8962 Attention: T.D. Peters  A/Chief   File No. 7-4664 SUBJECT: Pension Payments This is in reply to the memorandum dated January 22, 1990 prepared by B.D. ... You may wish to discuss this Department's ongoing administrative treatment of such direct transfers with officials in our Enquiries and Taxpayer Assistance Division.       ... Refer to our comments under 2. above re direct transfers and the acquisition of a life annuity. 4.      ...

A.      Mr. A exercises the option after the dissolution of their marriage. ... A pursuant to the contractual agreement. 2.     At the time of the dissolution of the marriage, Mr. ... In this regard, rights arising out of a marriage would, in our view, be rights arising from a marriage contract and/or rights arising out of provisions in the family law legislation of the applicable province. 2      In this situation, it is our view that the transfer of the capital property from Mr. ...

27 April 1990 Ministerial Correspondence 59514 F- Unpaid Remuneration Unedited CRA Tags 78(4) 19(1) File No. 5-9514   R.B. Day   (613) 957-2136 April 27, 1990 19(1) We are writing in reply to your letter of January 23, 1990, wherein you requested our opinion regarding the interpretation of subsection 78(4) of the Income Tax Act in the following situations: 1.      ... B.      The Department's position regarding payments by way of cheque is that the amount of the cheque is income to the taxpayer at the time it is received form a person who is indebted to the taxpayer and certain other conditions are fulfilled.  ...

22 February 1990 Ministerial Correspondence 59554 F- Definition of Designated Shareholder- Meaning of "Any Group of Employees" Unedited CRA Tags 4901(2), 111(5) 19(1) File No. 5-9554   A.B. Adler   (613) 957-8962 February 22, 1990 Dear Sirs: This is in reply to your letter dated January 12, 1990 in which you requested clarification of this Department's interpretation of "any group of employees" as used in paragraph (d) of the definition of "designated shareholder in subsection 4901(2) of the Income Tax Regulations ("Regulations"), and provided the following two examples for our consideration.       ... The remaining voting shares are widely held with no individual employee owning more than 2% of the shares.       ...

9 June 1989 Ministerial Correspondence 73534 F- Application of General Anti-avoidance Rule Unedited CRA Tags 245, 248(10)   June 9, 1989 Audit Programs Directorate Specialty Rulings Directorate   Wyman W. ... " was stated as follows at the 1988 CTF Conference:      A series of transactions determined without reference to subsection 248(10) would not include related transactions carried out in contemplation of the series.  ... HiltzDirectorReorganization and Non-Resident DivisionSpecialty Rulings Directorate Legislative and IntergovernmentalAffairs Branch Attachments c.c.      ...