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Campbell   (613) 957-2067 October 3, 1989 19(1) Re:  Visit by 19(1) regarding collection matters In your letter of September 29, 1989, you requested permission for 19(1) to come to Canada for the purpose of contacting delinquent taxpayers. ...

Section 180.2 imposes a tax on every individual for each taxation year equal to the lesser of: (a)     the net amount of benefits received under the Old Age Security Act or, for taxation years before 1993, family allowance under the Family Allowances Act, and (b)     15% of net income in excess of $50,000 (indexed after 1988). ...

10 August 1989 Administrative Letter 58436 F- Interest Charges- Late Payment of Income Tax Unedited CRA Tags n/a   August 10, 1989 Enquiries and Taxpayer J.A. ...

Campbell   (613) 957-2067 September 14, 1989 Re:  Tenth Technical Conference Attached hereto are the registration forms for the above conference for the Canadian delegates, Edward Campbell and John Archer.  ...

Campbell   (613) 957-2067 September 27, 1989 19(1) Re:  CANADIAN MANAGEMENT DEVELOPMENT PROGRAM This will confirm our conversation of September 26, in regard to the participants in the above program who are staying at your hotel. ...

Principal Issues: Whether services of "other individuals" within meaning of clauses 206(1.1)(d)(iii)(C) & (D) can include services of a type not normally provided by employees. ...

8 June 1993 Administrative Letter 9316096 F- Mortgage as Qualified Investment for RRSP Unedited CRA Tags ITR 4900(1)(j), ITR 4900(4) Client Assistance Directorate     Rulings Directorate Attention:  Jeff Shaver Minister's Mail from XXXXXXXXXX, your file YS 93-2696T The following is our insert related to the client's question concerning qualified investments for an RRSP: A loan from your RRSP to an individual would not be a qualified investment, however, a mortgage can be a qualified investment if it meets the criteria in either paragraph 4900(1)(j) or subsection 4900(4) of the Regulations. ...

17 August 1993 Administrative Letter 9318846 F- Home Buyers Plan Repayments on Bankruptcy Unedited CRA Tags 146.01   Client Assistance Directorate Financial Industries Division Mrs. ...

26 July 1989 Administrative Letter 58376 F- Single Purpose Corporations- Holding Personal Use Property Unedited CRA Tags 15(1) 19(1) File No. 5-8376   K. ...

We note that where certain conditions have been met, subsection 51(1) of the Act provides for a tax deferral of the gain realized on the exchange of convertible shares or debt into other shares of the same corporation Prepared by  Allan Nelson Leasing & Financing Section ...