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17 July 1992 Administrative Letter 9219946 F- Commodity Based Loans Unedited CRA Tags 54 disposition   921994   F. Francis   957-8971 July 17, 1992 Audit DirectorateRulings DirectorateGeneral Audit ServicesFinancial Industries Division Attention:  M. ...

23 May 1990 Administrative Letter 5900496- Recherche et développement Unedited CRA Tags 37(1), 194(2)(a)(ii)(A) 24(1) File No. 5-900496   J.P. ... Nous pouvons toutefois vous offrir les commentaires généraux suivants: A.      ... Aucune réduction n'est effectuée relativement au produit de disposition de biens visés à l'alinéa 37(1)b) de la Loi aux fins du calcul des dépenses admissibles.       ...

Read   P.D. Fuoco Director General   Personal and Rulings Directorate     General Section Certain Terms Used in the Income Tax Act You asked us to provide you with comments on the occurrence of the following terms in the Act: "family", "spouse", "child(ren)" and "related persons". ...

14 August 1990 Administrative Letter 59836 F- Capital Canadian Property Unedited CRA Tags 110.6, 248(1) taxable Canadian property 24(1) 5-9836   M.P. Sarazin   (613) 957-2125 Attention: 19(1) August 14, 1990 Dear Sirs: This is in reply to your letter of March 22, 1990 in which you requested our interpretation regarding the application of subsection 110.6(5) of the Income Tax Act (the "Act") to the situation where a non-resident individual proposes to dispose of taxable Canadian property within the meaning assigned under subsection 248(1) of the Act and also proposes to become a Canadian resident in that same year. ... You may wish to refer to page 80 of the Technical Notes to a Bill Amending the Income Tax Act and Related Statutes issued by The Honourable Michael Wilson, Minister of Finance, November 1985 where it states:      "New subsection 110.6(13) of the Act provides that for the purposes of the capital gains exemption no amount is computed under paragraph (3)(b) for a period throughout which the individual was not resident in Canada. ...

Not withstanding the foregoing, we make the following comments with respect to "anniversary dates" referred to above. 1.      ... (See paragraph 12(11)(b)). 2.      A loan as in 1. above, but increased to $500,000 on July 1, 1990 could, depending on the facts, have the same anniversary date as 1. for the initial $300,000 or any part remaining thereof, and an anniversary date of June 30, 1991 for the additional $200,000.  ... (See paragraph 7 of Interpretation Bulletin IT-448 and subparagraph 12(11)(b)(iii) of the Act.) 3.      ...

13 January 1992 Administrative Letter 9129426 F- Deferred Salary Leave Plan Unedited CRA Tags ITA 6801 January 13, 1992 Assessing Directorate Rulings Directorate Enquiries and Taxpayer Deferred Income Plans   Assistance Division   Section Attention:  R. ... Duff   957-8953   7-912942 Deferred Salary Leave Plans: your file HAV 8913-1 This is in reply to your memorandum of October 23, 1991, requesting our opinion on the effect of full and part time employment on the requirement to return to work pursuant to Regulation 6801(a)(v). ...

18 March 1992 Administrative Letter 9200676 F- Persons Connected To Employer Re Pension Plan Unedited CRA Tags ITR 8500(3), 251(2)(b) March 18, 1992 Registered Plans Division     Financial Industries Stella Kotlar, Director       Division P. ...

8 May 1992 Administrative Letter 9209536 F- Short Form Vertical Amalgamation Unedited CRA Tags 87(1.1), 88   920953   D. Watson   (613)957-2121 May 8, 1992 W.S. HumeT2 and T3 Programs DivisionRulings DirectorateT2 Programs Division Attention:     C. ...

29 August 1990 Administrative Letter 901806 F- Associated Corporations Unedited CRA Tags 89(1) private corporation, 125(2), 125(3), 127, 125(7)Canadian-controlled private corporation, 256 24(1) 901806   S. ... For the purpose of this letter: (i)     a "Small Business Equity Corporation" ("SBEC") is a corporation registered as such under the SBEC Act; (ii)     an "equity share" has the meaning assigned under paragraph 1(g) of the SBEC Act, and basically, is a share of a class of shares of a corporation carrying voting rights under all circumstances; (iii)     an "eligible investment" is defined in subsection 11(2) of the SBEC Act, and basically, is an investment in the equity shares of a small business defined under subsection 11(1) of the SBEC Act.  ... We would be of the same view even though the preference shares were non-voting. 2(a)     We agree that an investee would not be subject to the provisions of subsections 125(2) and (3) of the Act provided  that an SBEC that is a CCPC made a valid election referred to in subsection 256(2) of the Act.    ...

28 July 1992 Administrative Letter 9220946 F- Scientific Research One Pool Or Many Pools Unedited CRA Tags 37(1)(a), 37(1)(d)      922094      C.R. Bowen     957-8585 July 28, 1992 Appeals and Referrals Division10th floor, 88 Metcalfe Attention: Jim NordinSection Chief 24(1) Pooling Concept under Section 37 We are writing in reply to a memo from S.D.S. ...