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Dave Wilkes Division   Marc Vanasse   (613) 952-0243   FILE: 911864 SUBJECT: Maintenance Payments This is in reply to your fax transmission and your telephone conversation (Fuoco/Wilkes) dated July 9, 1991, wherein you requested our opinion as to whether a maintenance payment received by the Taxpayer should be included in her taxable income. The facts as we understand them are as follows: FACTS: 1. 2. 3.     24(1) 4. 5. 6. ... Accordingly, the amount of $6,000 did not fall within the relevant statutory provision and was therefore not taxable.for Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branchcc. ...

Crew confirmed the following:-     Deposits with a bank are unsecured, i.e. depositors rank as general creditors, rather than as secured or preferred creditors.-     Each deposit ranks pari passu, rather than being subordinate to, all other unsecured deposits (bank debentures under section 132 of the Bank Act, in contrast, are subordinate in right of payment to deposits).-     There are essentially three categories of deposit, as reflected by items 1, 2 and 3 of the Liabilities section of Schedule J, which is the Consolidated Return of Assets and Liabilities filed by a bank with the Superintendent of Financial Institutions: Item 1- Deposits payable on demand, Item 2- Deposits payable after notice, and Item 3- Deposits payable on a fixed date.-     There is no time limit for which a deposit may remain outstanding; e.g. a G.I.C. or other deposit instrument could exceed 5 years in term and still be reported as an Item 3 deposit as long as it ranks pari passu with other unsecured deposits (contrast with section 132 bank debentures which must have a term no less than 5 years but which are subordinate to deposits).-     Not all deposits are covered by C.D.I.C. insurance. Examples of amounts not insured:-     all amounts deposited by a particular depositor with a particular institution that exceed $60,000.-     deposits with fixed terms exceeding 5 years.-     foreign currency deposits or amounts deposited with a branch outside Canada-     Most, but not all, deposits are taken into account in determining the bank's reserves.-     Any amount not reported in items 1, 2 and 3 of the Liabilities section of Schedule 3 is not a deposit. ...

Colestock Small Business & Chief, Enquiries & Office Examination General Division A. ...

12 June 1989 Income Tax Severed Letter 1784 F- Extension of Completion Period Unedited CRA Tags n/a 19(1) File No. 1-784   F. Francis   (613) 957-3496 June 12, 1989 Dear Sirs: 19(1) This is in reply to your letter of June 1, 1989, wherein you requested a six month extension for the completion of the proposed transactions contemplated in advance income tax ruling no. 19(1) We confirm that the time for initiating the proposed transactions as set out in advance income tax ruling no. 19(1) is extended until December 28, 1989. ...

19 June 1990 Income Tax Severed Letter 5900543A- Transfert d'une demande de redressement Unedited CRA Tags n/a 19(1) File No. 5-900543   V. Plant   (613) 957-4796 Le 19 juin, 1990 Madame, La présente a pour but de vous informer que votre demande de nouvelle cotisation du 22 avril 1990 a été transférée au Bureau de district de Montréal, dont c'est la responsabilité d'effectuer les redressements aux déclarations d'impôt des contribuables.  ...

2 June 1989 Income Tax Severed Letter 32368 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 3-2368   D.J. Lightheart   (613) 957-9795 June 2, 1989 19(1) Re:  24(1) Request for an Advance Income Tax Ruling As we have not received a response to our letter of May 10, 1989, we conclude that you are withdrawing your March 3, 1989 request for an advance income tax ruling on behalf of 24(1).  ...

Senécal   (613) 957-2074   HBW 4125-B5 September 28, 1989 19(1) We seek your assistance in forwarding the attached publication to 19(1) indicated to us that your internal courier system would be more expedient and reliable than the regular mail service. ...

Double Taxation Agreement Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 6591-U1 October 27, 1989 19(1) Re:  Canada/United Kingdom Double Taxation Agreement Exchange of Information Canada: 19(1) United Kingdom: 24(1) Thank you for your letter of October 13, 1989. ...

Stoneham Assistant Director Enforcement & Policy Accounting & Collections Division FROM- Non-Corporate Rulings Division R. ...

18 August 1989 Income Tax Severed Letter 40562A- Remise d'impôt Unedited CRA Tags 23   Le 18 août 1989 Division des recouverements Division des services   bilingues et des industries   d'exploitation des ressources B.C. Kimmons Charles Thériault Directeur 957-8981   File No. 4-0562a Objet: Remise d'impôt en vertu de l'article 23 de la Loi sur la gestion des finances publiques 19(1) La présente note de service est pour vous aviser que tel que spécifié dans la copie certifée et signée par greffier du conseil privé, (C.P. 1989-1296, rec. du C.T. 811299) le 29 juin 1989 (copie jointe), sur avis conforme du minstre du Revenu national et du Conseil du Trésor et en vertu de l'article 23 de la Loi sur la gestion des finances publiques, son Excellence le Governeur général en conseil, a jugé qu'il était de l'intérêt public, de faire remise du monant de 19(1). ...