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6 June 1990 Administrative Letter 59386 F- Canada-Italy Income Tax Treaty- Partnership Interest Unedited CRA Tags 115(1)(b)(iii), 2(3)(c), 212.1, 116 24(1) File No. 5-9386   G. ... In Dicey and Morris on The Conflict of Laws, 10th edition, Volume 2 at page 522 the authors state:      "The distinction between movables and immovables is not co- extensive with the distinction between realty and personality." At page 525 the authors go on to state:      "There is no clear English authority on whether a partner's interest in partnership land is an interest in a movable or in an immovable. ...

20 January 1992 Administrative Letter 9200046 F- 92 Manitoba Rt #19- Forgiveness Of Parnership Loans Unedited CRA Tags 80, 245(2), 246(1), ITR 5400 Q.19          Section 80- Application to Partnerships It appears that the Department considers a partnership to be a taxpayer for the purposes of section 80 given the Department's comments in paragraph 17 of Interpretation Bulletin IT-138R and its responses to Questions 14 and 9 raised, respectively, at the 1988 Canadian Tax Foundation Conference and the 1989 Corporate Management Tax Conference round table sessions.  ...

10 April 1990 Administrative Letter 73806- Remboursement de primes d'un REER Unedited CRA Tags 60(1), 146(1) remboursement de primes, 146(8)   Le 10 avril 1990 BUREAU DE DISTRICT DE SHERBROOKE BUREAU PRINCIPAL Demandes de Renseignements et Examen au Bureau Section des services   bilingues   C. ... Vous nous demandez alors de quoi est constitué ce paiement. 2.     Vous nous référez également au MOI 39(10)0-D4(6) où on y  mentionne aussi que lorsque le rentier d'un régime dépositaire non échu décède, dans ce cas les gains accumulés après la date du décès seront des revenus d'intérêts ordinaires et déclarés sur un feuillet T-5.       ... Comme 19(1) désire une confirmation écrite du ministère autorisant la banque à modifier les feuillets T4 RSP et T-5 en se guidant sur le paragraphe 12 du Bulletin d'interprétation IT-500, vous nous demandez si: a)     on peut considérer ce revenu d'intérêt comme un remboursement de primes; b)     il existe un allégement administratif dans une situation comme celle-ci.       ...

While the Act does not specifically encourage non-resident investment, a mutual fund trust may be said to have the following "advantages" with respect to non-resident investors: (a)      A mutual fund trust is exempt from Part XII.2 of the Act. ... (b)      Provided certain conditions are met, a unit of a mutual fund trust is not taxable Canadian property. ... (c)      Capital gains of the trust can be designated as capital gains of the non-resident beneficiaries (subsection 104(21) of the Act applies only to beneficiaries resident in Canada unless the trust is a mutual fund trust). ...

.'S Unedited CRA Tags Treaty UK Article 27A     921078   Jim Wilson   957-2123 May 27, 1992 International Tax ProgramsRulings DirectorateC.G. ...

5 May 1992 Administrative Letter 9212746 F- RRSP Promotion Unedited CRA Tags 146(2)(c.4)     7-921274   P. Spice   957-8953 May 5, 1992 Registered Plans DivisionFinancial Industries DivisionMrs. ...

26 November 1990 Administrative Letter 900146 F- Inventoriable Tooling Costs Unedited CRA Tags n/a   November 26, 1990 WINDSOR DISTRICT OFFICE RULINGS DIRECTORATE Basic Files C. Tremblay   (613) 952-1361 Attention: R. Galbraith   900146 SUBJECT:  Inventoriable Tooling Costs  24(1) This is in reply to your memorandum received on December 4, 1989, concerning 24(1)     23 The relevant facts are as follows: 24(1) Taxpayer's Position 24(1) Our Comments Whether an asset is capital or inventory, in either case, it must be owned by the taxpayer.  24(1)  Generally, the date on which a disposition is considered to have occurred would be the effective date of the transaction as agreed by the parties, unless a contrary intention could be shown; the word "disposition" is used at its widest possible meaning in the capital cost allowance provisions of the Income Tax Act. ... M.N.R. 60 DTC 1183, Judge Thurlow, for the Exchequer Court, expressed his understanding of this criteria at page 1185 as follows:      ... the term power in general being associated in legal usage with the description of an authority in respect to property or an interest in property which does not itself belong to the person holding the power. ...

In order to qualify in Class 29/39, assets must be used in M & P.  ... In our opinion, based on the definitions contained in the Regional Development Incentives Regulations, 1974, 24(1) would not be considered to be M & P and fits the definition of an initial processing operation in a resource based industry. c)     In our opinion, 24(1) does not constitute M & P for purposes of the M & P deduction.  ... As such, the transportation would not be considered to be M & P in determining whether the taxpayer's activities were primarily M & P for purposes of paragraph 5201(a) of the Regulations relating to the "Small Manufacturers' Rule", assuming the taxpayer could show that it was not restricted by paragraph 5201(c) of the Regulations. 3)     24(1) a)     In our opinion, 24(1) constitutes M & P for the purposes of Class 29/39.  ...

Todd Assessment & Enquiries Programs Section 114 of the Act & Foreign Business Income This is in reply to your memorandum of April 16, 1993 concerning an individual who carried on a business in the U.S. before and after the time he emigrated from Canada to the U.S. ... Our Comments: 7.     It is a question of fact: (a)     whether the individual ceased to be a resident of Canada on a particular date; and (b)     whether the foreign business was separate and distinct from the Canadian business. 8.      ... On the other hand, where a fiscal period of the individual's foreign business does not end during a period referred to in paragraph 114(a) of the Act, no portion of the foreign business income for such fiscal period was required to be included in the individual's income under section 114 of the Act. 10.       ...

Bowen Appeals and Referrals (613) 957-2096 Division   File No. 8-0306 J. ... 5.     Is a stone slinger eligible for ITC as qualified construction equipment? ... As a result, the amount of M & PP eligible for the reduced rate of tax would be calculated according to the following formula: M&PP = MC + ML   x adjusted business income     C + L MC =  Cost of M & P capital C = Cost of capital ML =  Cost of M & P labour L = Cost of labour All of these terms are defined in section 5202 of the Regulations. ...