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28 October 1993 Administrative Letter 9326076 F- Past Service RPP Contribution- Foreign Salary Unedited CRA Tags ITR 8503(15)   Registered Plans Division Financial Industries S.M. ... In XXXXXXXXXX, given (a)     his statement referred to in 3 above, (b)     that prior to entering into the Settlement Agreement, XXXXXXXXXX had written to him agreeing to pay the amount (see letters referred to in 3 above), and (c)     that he will receive the payment if the Plan is not registered (see 4(b) above), the answer to this question in our view is obviously "yes". ...

11 February 1991 Administrative Letter 903666 F- Share for Share Exchange Unedited CRA Tags 85.1, 85.1(1), 85.1(2)(d) Dear Sirs: Re:  Section 85.1 of the Income Tax Act (Canada) (the "Act" We are writing in response to your letter of December 18, 1990 wherein you requested our comments on the following hypothetical situation. 1.     Taxpayer A enters into an agreement with Xco, a Canadian corporation, whereby A agrees to exchange shares of another corporation for preferred shares of Xco. 2.     The above exchange meets all the conditions described in subsection 85.1(1) of the Act. 3.      ...

2 December 1993 Administrative Letter 9326906- Scientific Research- General Unedited CRA Tags 20(1)(e), 37(1), 37(7)(c), ITR 2902   December 2, 1993 Direction de la vérification Direction des décisions Division des programmes de Section des industries vérification manufacturières, des sociétés et des fiducies A l'attention de Mara D. ... Ces frais seront déductibles en vertu du paragraphe 37(1) de la Loi que dans la mesure où l'une des conditions suivantes est rencontrée: 1)     les frais d'émission représentent des dépenses engagées pour de la recherche scientifique et du développement expérimental («RS&DE») et y sont attribuables en totalité ou presque; ou 2)     les frais d'émission sont des dépenses courantes directement attribuables à de la RS&DE, i.e. des dépenses courantes qui répondent aux deux critères suivants: a)     ils sont directement liés à de la RS&DE; et b)     ils n'auraient pas été engagés si cette RS&DE n'avait pas été effectué. ...

.- Adverse Decision Unedited CRA Tags 18(1)(1)   November 15, 1989 Mrs. ... Tremblay Current Amendments and Acting Director Regulations Division Appeals & Referrals Division R.D. ...

14 February 1990 Administrative Letter 74626 F- Admissibility of Universal Life Policies as Charitable Donations Unedited CRA Tags n/a   February 14, 1990 Registration Financial Industries Division Charities Division M.M. Trotier Ron Porteous 957-8957   File No. 7-4626 Subject: Universal Life Policies 24(1) Following your telephone conversation on February 9, 1990 with Michele Trotier of our Directorate, this is to confirm our response to your query of January 3, 1990 as to whether gifts of "universal life" policies can qualify as charitable donations as described in Interpretation Bulletin IT-244R2. ...

In this regard, XXXXXXXXXX has requested any assistance you can provide with respect to the interpretation of the following phrases contained in subparagraphs 204.4(2)(a)(iii) and (iv) and subsections 204.6(2) and (3) of the Act: 1.     "the fair market value at the time of acquisition"; 2.     "the aggregate of all amounts each of which is an amount owing by it on account of its acquisition of real property"; and 3.      ... We agree with XXXXXXXXXX that "an amount owing on account of the acquisition of real property" would include (a)     principal and accrued interest owing in respect of any mortgage assumed on the acquisition of a real property, (b)     principal and accrued interest owing in respect of any mortgage negotiated to finance the acquisition of a real property, (c)     principal and accrued interest owing in respect of any mortgage negotiated to finance construction of a building, and (d)     principal and accrued interest owing in respect of any mortgage negotiated to refinance the debt referred to in any of (a) to (c) above and (e) below. ...

Plus de 80 % des bulletins existants ont déjà fait l'objet d'une ou de plusieurs mises à jour. ... Two new series of publications were introduced for this purpose – Interpretation Bulletins and Information Circulars – to cover the interpretative and the administrative positions, respectively, in the Assessing Guide and Information Bulletins. ... Other sections of the Income Tax Rulings & Interpretation Directorate may also prepare some bulletins. ...

20 October 1989 Administrative Letter 74266 F- Control by a Significant Shareholder Unedited CRA Tags 256(5.1)   October 20, 1989 Stella M. ... Richardson File No. 7-4266 Subject:  Determination of Whether Significant Shareholders Control a Company File # HAU 8224-3-(d) HAU 8199-9 This memorandum is in response to yours, dated August 21, 1989 with respect to the above referenced subject matter.  In particular, you have requested our opinion on (a)     the applicability of subsection 256(5.1) of the Income Tax Act (the Act) to paragraph 8(d) of Information Circular 72-13R8 (the IC); (b)     the administrative rules that you have been using to date to determine whether a significant shareholder controls a company; and (c)     whether we agree with you that the shareholder in the following situation controls Co. ...

Holloway / 613-957-2104 ...

23 December 1991 Administrative Letter 9133646 F- Disability Insurance Unedited CRA Tags ITAR 19, 6(1)(f) Disability Insurance  —  Application of ITAR 19  We are writing with respect to your memorandum of December 5, 1991, and the enquiry from Scarborough D.O., wherein our views were requested as to whether or not the benefits the taxpayer will receive in 24(1) (the company) would be taxable in the taxpayer's hands. ...