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19 January 1994 Administrative Letter 9325936 F- 149.1(1)(a) Unedited CRA Tags 149.1(1) charitable organization, 149.1(1) charitable foundation January 19, 1994 Charities Division     Head Office Application Examination Section      Rulings DirectorateMr. Bryan McLean      (613) 957-8953A/Chief Attention:  Sandy Chartrand XXXXXXXXXX This is in reply to your memorandum of September 13, 1993 wherein you requested our views on the application for registration as a charity of XXXXXXXXXX particularly whether the unique manner in which the organization intends to raise funds disqualifies it from such registration. ...

18 January 1990 Administrative Letter 59236 F- Payments to Foster Parents Unedited CRA Tags n/a 19(1) File No. 5-9236   J.A. ... Fuoco for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ... & O.E. Vancouver, D.O. Provincial and International Relations Division ...

13 December 1990 Administrative Letter 902776 F- Deductibility of Travel Expenses Unedited CRA Tags 18(1)(a), 18(1)(h) 19(1) 902776   R.B. Day   (613) 957-2136 December 13, 1990 19(1) We are writing in reply to your letter of September 11, 1990, in which you requested an advance income tax ruling with respect to the deductibility of travel expenses incurred by your corporations. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch Attachments c.c.       ...

16 November 1989 Administrative Letter 58536- Montant cumulatif des immobilisations admissibles Unedited CRA Tags 20(1)(b) 19(1) File No. 5-8536   A.M. Bourgeois   (613) 957-8974 Le 16 novembre 1989 Monsieur, Objet: Interprétation technique de l'alinéa 20(1)b) La présente est en réponse à votre lettre du 15 août 1989 dans laquelle vous demandez l'interprétation du Ministère sur les dispositions de l'alinéa 20(1)b) de la Loi de l'impôt sur le revenu (la "Loi").  Plus précisément vous demandez notre opinion sur le commentaire suivant lequel apparaît dans le Canadian Tax Reporter, CCH Canadian Limited, Vol. 2, section 5051, p.4715:      "It should also be noted that while eligible capital expenditures arise only in respect of a business, the deductions under paragraph 20(1)b) may also reduce income from property.. ...

6 December 1990 Administrative Letter 900996 F- Deductibility of Costs of Distributing Mutual Fund Units Unedited CRA Tags n/a 24(1) 900996   A.Y. Ho   (613) 957-2095 19(1) December 6, 1990 Dear Sirs: Re:  Deductibility of Costs of Distributing Mutual Fund Units This is in reply to your letter of May 24, 1990 wherein you asked us to confirm that a taxable Canadian corporation would be entitled to deduct the costs incurred for distributing mutual fund units on a current basis. To illustrate your question, you have provided us with the following hypothetical facts:      A taxable Canadian corporation manages end markets the units of several Canadian mutual funds. ...

The facts regarding your enquiry as described in your letter are as follows: 1.      ... The peat farming business requires the following steps:-     the scooping of the earth out of bogs,-      the drying of the earth, and-      the screening of the earth. ... Based on the above facts you have asked us to comment on the following: 1.      ...

L'adresse et le numéro de téléphone apparaissent à la première page de la circulaire ci-incluse.       ... Vu qu'un organisme de charité enregistré est exempté d'impôt, il n'y aurait aucun impôt payable sur le revenu gagné pendant la période où il était enregistré selon l'alinéa 149(1)f) de la Loi.       ... Chaque organisme de charité enregistré est tenu, chaque année, d'avoir dépensé son "contingent des versements", au sens de cette expression définie à l'alinéa 149.1(1)e) de la Loi et expliquée en détail dans un guide fourni pour aider les organismes à remplir la déclaration annuelle de renseignements.       ...

Arsenault   957-2126 Attention:  C. Savage Acting Director   901836 SUBJECT:  24(1) This is in reply to your Memorandum dated August 7, 1990 whereby you advised that you have received a request from the trustee of the Trust for an exemption from Part XIII tax. ... This is also confirmed by the Technical Explanation of paragraph 1 of Article XXI of the Convention. 2.      ... Generally, there are considered to be four principal types of charitable trusts, namely: 1)     trusts for the relief of poverty; 2)     trusts for the advancement of education; 3)     trusts for the advancement of religion; and 4)     trusts for other purposes beneficial to the community. ...

I.                    24(1) II.               24(1) III.               24(1) During our telephone conversation, you requested that we provide you with our comments regarding the past transactions detailed in your letter. ...

27 January 1992 Administrative Letter 9200306 F- Hoedel Auto Benefit For Dog Handler Unedited CRA Tags 6(2), 8(1)(h), 8(1)(h.1) January 27, 1992 General Audit Services     Personal and General Technical Support Division      Section K.R. Warren, Acting Director     A. Humenuk (613)957-2134 Attention: Ron B. ...