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The amount should be identified through a footnote, as follows:      "$ paid as Workers' Compensation- See T1 General guide for reporting instructions". ... Savage A/DirectorProvincial and InternationalRelations Division c.c.:       Valerie Arnsenault Returns Processing Division  John Oatway Source Deductions Division BF/jbno WCBFile copySequence fileChron file1 ...

In our view, the answer should address both when the maturity date may occur and when contributions may be made.       ... The description of the "situation" is unclear with respect to both the facts and the tax treatment of allowances.       ... (a)     What is the nature of the lump sum payment? (b)      Can it be transferred to an RRSP? ...

1 November 1991 Income Tax Severed Letter 91M11272 F- Mineral Resource QUESTION 7.        ... ANSWER 7.        It is our view that a mineral deposit that has been certified as a mineral resource by EMR under the definition of mineral resource in subsection 248(1) of the Act would not cease to be a mineral resource solely by virtue of the change of ownership of the mineral deposit. ...

2 November 1989 Income Tax Severed Letter 89M11594 F- Quarterly Report of September 30, 1989 Unedited CRA Tags n/a   November 2, 1989 MEMORANDUM TO:  Mr. ... Read Acting Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch SUBJECT:  QUARTERLY REPORT SEPTEMBER 30, 1989 During this quarter we participated in the following meetings:      Tax treaty negotiations with Greece and Bulgaria.       ...

4 April 1990 Income Tax Severed Letter 90M04438 F- Transfers for Inadequate Consideration Unedited CRA Tags 85(1)(e.2), 86(2), 87(4), 51(2), 55(2), 110.6(7)      24(1)      April 4, 1990      PART II Transfers for Inadequate Consideration {85(1)(e.2); 86(2); 87(4) and 51(2)} The corporate reorganization sections in the Income Tax Act contain provisions which impose "penalties" for transfers to or share exchanges with corporations where the value of the property given up exceeds the value of the property received, and "it is reasonable to regard any part of such excess as a benefit that the taxpayer desired to have conferred on a person related to the taxpayer. ... The value of the transferor's assets hasn't changed. 2.      ... 5.     Suppose in this case immediately before a sale of New Opco, the preference shares were redeemed.  ...

12 April 1991 Income Tax Severed Letter 91-2401T F- Small Business Corporation Unedited CRA Tags n/a Minister/DM's Office                                        YS 91-2401TCentral RecordsAuthorSection ChiefD.O. (?) ...

27 September 1989 Income Tax Severed Letter ACC8681 F- Certificate of Coverage under Social Security Agreement Unedited CRA Tags n/a   19(1) 136/36/89   HBW 4131-F1   Al Watson   (613) 957-2072 September 27, 1989 Dear 19(1) Attention: 19(1) It is our understanding from your letter of July 17, 1989, that 19(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the 19(1) social security schemes by his employer. ... Savage A/Director Provincial and InternationalRelations Division c.c.       ...

Une fiducie régie par un Régime enregistré d'épargne-retraite (appelé ci-après "REER autogéré") détient les placements suivants au 07 mai 1990: Juste valeur Coût marchande Dépôts à terme 10 000 $ 10 000 $ Actions de corporations canadiennes cotées à la Bourse de Toronto (TSE) 20 000 30 000 Total 30 000 $ 40 000 $ 2. ... La composition du portefeuille au 31 mai 1990 est la suivante: Juste valeur Coût marchande Dépôts à terme 8 000 $ 8 000 $ Actions de corporations canadiennes cotées à la Bourse de Toronto (TSE) 20 000 6 000 Actions de corporations américaines cotées à la Bourse de New-York (NYSE) 2 000 5 000 Total 30 000 $ 19 000 $ 4. ... Toutefois, selon vous, le REER autogéré est assujetti à l'impôt spécial de la Partie XI pour un montant de 20,00 $ calculé de la façon suivante: 1% X (5 000 $- (1O% x 30 000 $)) = 20,00 $ ou 1% X 5 000 $ = 50,00 $ Vous nous demandez de confirmer votre interprétation. ...

31 December 1992 Income Tax Severed Letter 9236438- REER Unedited CRA Tags 146(1)(g.1), 146(1)(g.2), 146(1)(l), Reg. 8309(2) ADM'S OFFICE (3) ADM # 920691 RETURN TO RULINGS, ROOM 303, MET. ... The money purchase limit and the RRSP dollar limit, for the following years, will be as follows: Money Purchase Limit RRSP Dollar Limit 1992 $ 12,500 $ 12,500 1993 $ 13,500 $ 12,500 1994 $ 14,500 $ 13,500 1995 $ 15,500 $ 14,500 Where a judge is in receipt of a salary under the Judges Act at any time in a particular year, there is prescribed, in respect of the judge for the immediately following year the amount, if any, by which the lesser of 18% of the salary received by the judge for the particular year as a judge and the money purchase limit for the particular year exceeds $1,000. ... The "RRSP deduction limit" for this individual for each of 1992 to 1994 will be as follows assuming that there is no unused RRSP deduction room at the end of the taxation years 1991 to 1993. 1992 1993 1994 Lesser of: (a) RRSP dollar limit $12,500 $12,500 $13,500 for the year and (b) 18% of the earned income for the previous year less: the aggregate of all amounts representing the pension adjustment for the preceding year or the prescribed amount for the year 11,500* 11,500 12,500 RRSP deduction limit $ 1,000 $ 1,000 $ l,000 * lesser of: (a) $12,500 (b) 18% of $150,000 less $1,000 ...

Subsequently, the corporation purchase additional eligible capital property as follows: 1982 $ 16,667 1986 66,666 1987 17,767 Total $101,100 The corporation sold eligible capital property on October 5, 1988 for $390,000. ... Your have calculated the corporation's CDA under subparagraph 89(1)(b)(iii) of the Act as follows: 89(i)(b)(iii)(A)(I) 1/2 of 75% of $121,333 $ 45,500* " (II) NIL " (III) 1/2 of $101,100 $50,550 50,550 NIL " (B) 1/3 (3/4 of $390,000) 95,500 " (C) NIL " (D) NIL " (E) NIL " (F) 1/2 of $5,050 (50,550-45,500) (2,525) " (G) NIL Amount to be included in CDA $ 94,975 * The amount under subclause 89(1)(b)(iii)(A)(I) above reflects the application of ITAR 21(1). ...