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26 February 1990 Administrative Letter 59546 F- Capital Gains Derived by Mutual Fund Trust Unedited CRA Tags 132(6), 108(2) 19(1) File No. 5-9546   D.S. Delorey   (613) 957-3495 February 26, 1990 Dear Madam: This is in reply to your letter of October 16, 1989, received in this office on February 9, 1990, and further to our (Delorey 19(1)) telephone conversations on February 15 and 16, 1990. ...

6 November 1989 Administrative Letter 58396 F- Automobile Allowances Unedited CRA Tags 6(1)(b)(v), 18(1)(r) 19(1) File No. 5-8396   S. Short   (613) 957-2134 November 6, 1989 Dear Sirs: Re:  Automobile Allowances This is in reply to your letter dated July 14, 1989, wherein you have requested an interpretation of subparagraph 6(1)(b)(v) and paragraph 18(1)(r) of the Income Tax Act (the "Act") in connection with the following situation: A commission based employee receives an automobile allowance that is in excess of 27 cents for the first 5,000 kilometres and 21 cents for the remaining kilometres.  ...

15 February 1990 Administrative Letter 59456 F- Gift of Capital Property Unedited CRA Tags 118.1(6) 19(1) File No. 5-9456   J.D. Jones   (613) 957-2104 February 15, 1990 Dear Sirs: Re:  Subsection 118.1(6) of the Income Tax act (the "Act") This is in reply to your letter of January 24, 1990, and further to our letter of January 18, 1990, regarding the above-noted subject. ...

11 September 1989 Administrative Letter 58456 F- Transfer of License Unedited CRA Tags 212(1)(d)(i) 19(1) File No. 5-8456   S. Leung   (613) 957-2116 September 11, 1989 Dear Sirs: Re:  Transfer of License Subparagraph 212(1)(d)(i) of the Income Tax Act (the "Act") This is in reply to your letter of July 31, 1989 wherein you requested our confirmation that the above-captioned subparagraph of the Act would not apply to the cost of a license allocated to the Canadian subsidiary in the following hypothetical fact situation. 1)     A U.S. company ("U.S. purchaser") acquires operating assets from an arm's length U.S. vendor.  As part of the asset purchase, the U.S. purchaser pays $10 million for a license to use the trade name, trademarks, logos, etc. of the U.S. vendor for a period of two years. 2)     The U.S. purchaser consequently becomes a licensee under the license. 3)     All foreign and domestic subsidiaries of the U.S. purchaser will exploit the license. 4)     The U.S. purchaser allocates the $10 million cost to each of its subsidiaries, which in turn pays that allocated amount to the U.S. purchaser. ...

6 November 1989 Administrative Letter 58546 F- Taxation of Disability Income Benefits Unedited CRA Tags 6(1)(f) 19(1) File No. 5-8546   A. Humenuk   (613) 957-2135 November 8, 1989 Dear Sirs: Re:  Taxation of Disability Income Benefits Health and Welfare Plan We are responding to your letter of August 17, 1989, concerning the taxation of disability income benefits received from a health and welfare trust. ... However, in the unique situation described in your letter, we would be prepared to consider that the advance was not a form of subsidization provided that; 1)     the situation arose inadvertently, 2)     the advance was in fact, a genuine loan in which bona fide arrangements were made at the time the loan was made for repayment within a reasonable time, and 3)     the contribution level for the plan in the deficit position is reset to a level which would adequately fund the plan. ...

28 May 1990 Administrative Letter 58756 F- General Anti-avoidance Rule and Cash Basis Tax Filers Unedited CRA Tags 245, 28(1)(c) 24(1) File No. 5-8756   C. ... The farmer is however required to comply with all the provisions of section 28 of the Act.  2.      ... In all likelihood the excess will be sold to other farmers, but in a different tax  period. 3.      ...

Martineau   (613) 957-8953 Le 16 février 1990 Monsieur, La présente est en réponse à votre lettre du 29 septembre 1989 dans laquelle vous nous référez à la situation hypothétique suivante: 1.      ... Monsieur A détient toutes les actions émises de Parent Inc. 2.     Filiale Inc., une filiale à propriété exclusive de Parent Inc., détient aussi des valeurs mobilières qu'elle considère comme des biens en immobilisation au sens de l'alinéa 54b) de la Loi de l'impôt sur le revenu (la "Loi"). 3.      ... Ces valeurs mobilières seront des biens en inventaire pour Parent Inc. 4.      ...

8 January 1990 Administrative Letter HBW66046- Rachat de droits à pension pour services passés en vertu d'un régime de pension agréé- déductibilité des intérêts Unedited CRA Tags 8(1)m), 60j), 8(8) 19(1) HRW 6604-6   B. ... De plus, tout excédent non déductible en vertu de cet alinéa pourra être reporté prospectivement en vertu du paragraphe 8(8) de la Loi et déduit par les contribuables dans une ou des années suivantes, compte tenu des limites prévues à l'alinéa 8(1)m) de la Loi. 2.      ... Selon la législation envisagée relative à la réforme des pensions, les contribuables n'auront plus droit à cette déduction après 1989. 3.      ...

18 January 1990 Administrative Letter 74496 F- Employee Stock Options Exercised After Employee's Death Unedited CRA Tags 70(2), 70(5), 69(1)(c)   January 18, 1990 TO  - Source Deductions Division FROM- Business and General L.P. Mancino, Director Division   A. Humenuk J.C. Wilson 957-2135   File No. 7-4496 SUBJECT:  Employee Stock Options Exercised After the Death of an Employee We are responding to your memorandum of November 7, 1989, concerning 24(1) In her October 27, 1989 letter to you, 24(1) Subsection 70(2) of the Act generally operates to include in income for the final return of a taxpayer, any amount which, if realized, would have been included in the taxpayer's income. ...

13 September 1990 Administrative Letter 900946 F- Overseas Employment Tax Credit on Architectural Activities Unedited CRA Tags 122.3(1)(b)(i)(B) 24(1) 900946   G. Arsenault   (613) 957-2126 19(1) EACC9652 September 13, 1990 Dear Madam: This is in reply to your letter dated May 17, 1990 whereby you requested our opinion as to whether architectural activities can be included as "any construction, installation, agricultural or engineering activity" pursuant to subparagraph 122.3(1)(b)(i)(B) of the Income Tax Act.  ... Accordingly, we wish to point out that among the conditions that must be satisfied in order for an individual to be eligible for the deduction from tax otherwise payable under section 122.3(1)(b)(i)(B) are the following: (1)     The individual must be employed by a person who is a specified employer.  ...