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21 August 1989 Administrative Letter 89M08096- Dépenses canadiennes d'exploration réclamées pour dépenses sismiques Unedited CRA Tags n/a   Date: Le 21 août 1989 To: Bureau Principal From: B.D. Rouyn-Noranda   A. Painchaud Attention: C. Gouin-Toussaint Chef de la Division Directrice des services bilingues et de de la Vérification la section des industries minières Subject: Dépenses sismiques réclamées à titre de Dépenses canadiennes d'exploration Vous trouverez ci-joint une note de service concernant le sujet précité. ...

23 November 1989 Administrative Letter 58926 F- Calculation of Cumulative Net Investment Loss- Meaning of Investment Expense Unedited CRA Tags 3(a), 3(c), 4(1)(a), 65, 66, 110.6(1) investment expense, 248(1) specified member 19(1) File No. 5-8926   J. Chan   (613) 952-9019 November 23, 1989 Dear Sirs: Re:  Request for Technical Interpretation Paragraphs 110.6(1) "Investment Expense", 3(a) and 3(c) of the Income Tax Act (the "Act") We are writing in reply to your letter dated October 16, 1989, wherein you requested a technical interpretation of the above paragraphs with regards to mining, oil and gas expenses described in sections 65 and 66 of the Act. ...

30 April 1990 Administrative Letter 58346 F- Interpretation Bulletin IT-140R3- Buy-Sell Agreements Unedited CRA Tags 70(5), 15(1) 19(1) File No. 5-8346   C. Robb   (613) 957-2744 April 30, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-140R3 We are responding to your letter of July 6, 1989 in which you requested our position with respect to the determination of the fair market value of shares of a company when the shares are subject to a buy-sell agreement between individuals who are not dealing at arm's length and when there are corporate-owned life insurance policies in place.  ...

1 August 1990 Administrative Letter 59606 F- Non-resident Withholding Tax Unedited CRA Tags 250(1)(a) 19(1) 5-9606   G. Arsenault   (613) 957-2126 August 1, 1990 Dear Sirs: Re:  Non-Resident Withholding Tax This is in reply to your letter dated February 12, 1990. ...

19 February 1990 Administrative Letter 90M02006 F- 1990 Budget Highlights Unedited CRA Tags n/a   February 19, 1990 Mr. ... Shultis Current Amendments and Director Regulations Division Publications Division   File No. 90M02006 1990 Budget Highlights I wish to let you know that Linda Perron worked all day Saturday helping us put together the 1990 Budget Highlights package.  ...

17 January 1990 Administrative Letter 90M01416 F- T1 Returns Unedited CRA Tags n/a   January 17, 1990 Assessing and Enquiries Directorate Technical Interpretations   Division Attention:  P. ...

29 November 1989 Administrative Letter 89M11286 F- Transmission of Documents Unedited CRA Tags n/a   November 29, 1989 Audit Applications Division Technical Interpretations R. ... Parnanzone   957-9232 Subject: 24(1) As recently discussed with Mr. P. ...

4 October 1989 Administrative Letter F3216 F- Computation and Flow-through of Partnership of Losses and Resource Expenses by Limited Partners Unedited CRA Tags n/a   October 4, 1989 Mr. ... We do, however, have the following comments: 1)     Page 1- Application- IT-183 was dated October 28, 1974, not October 22. 2)     Pages 7 and 8- Paragraph 25- The description of the amount deductible under section 101 is confusing.  ... It is our opinion that you should be referring to the taxpayer's share of the losses. 3)     Pages 8 and 9- Paragraph 29- The grandfathering at the top of page 9 is incorrect.  ...

Our understanding of the facts in this case is as follows: 24(1) 24(1) 4.      ... The reasons for our views are as follows: 1.     The taxpayer was, pursuant to a court order, required to pay 24(1)to his spouse. ... This, in our view, indicates that the spouse used her discretion to direct the taxpayer to make the mortgage payment on her behalf.  3.      ...

26 October 1993 Administrative Letter 9322656 F- Deferred Property Tax Unedited CRA Tags 12(1)(x), 18(1)(a), 18(1)(e) Client Assistance Directorate Business and General Other Returns & Guides Division Attention:  G. ... "program" means the Farm Land Identification Program 5(1) The following real property shall be eligible for registration under the program: (a)     land used for the production of agricultural products; (b)     land capable of being used for agricultural production in the year of application; (c)     land which is being cultivated from time to time or managed for the production of food for humans or livestock; and (d)     land referred to in paragraph (a), (b), or (c) and farm outbuildings. 7 Notwithstanding section 5, no real property shall be registered under the program if it cannot be classified as real property capable of use for agricultural purposes on a commercial basis at the time of application for registration under the program. Our Comments: Briefly, paragraph 12(1)(x) of the Income Tax Act (the "Act") provides, inter alia, that there shall be included in computing the income of a taxpayer for a taxation year as income from a business or property any amount received by the taxpayer in the year, in the course of earning income from a business or property, from a government where the amount (received) can reasonably be regarded as: 1)     an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or 2)     as a reimbursement, contribution, allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of the cost of property or in respect of an outlay or expense. ...