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18 April 1990 Administrative Letter 90081026 F- Request for Remission of 1983 Tax Unedited CRA Tags n/a Minister's Office 90081026 Deputy Minister Central Records Return to Technical Review Section, Publications Division Room 1016, Cumberland Place   April 18, 1990 19(1) I am writing in reply to your letter which was received March 19, 1990, concerning your request for remission of your 1983 tax. ...

11 June 1990 Administrative Letter 900256 F- Non-profit Status of Organization Unedited CRA Tags 149(1)   June 11, 1990 OTTAWA DISTRICT OFFICE C. ...

18 December 1989 Administrative Letter 91016 F- Whether Estate and Deceased Deal at Arm's Length Unedited CRA Tags 26(5), 39(1)(c), 69(1), 84.1, 88(1)(d.2)   9101-6 Corporation Reorganizations I Mark Symes December 18, 1989 ISSUE Does an estate which acquires shares of a deceased person under a testamentary trust acquire the shares from a person with whom it was not dealing at arm's length, such that the estate's adjusted cost base of the shares of purposes of section 84.1 of the Act is subject to reduction under paragraph 84.1(2)(a.1)? ...

6 June 1991 Administrative Letter 911376 F- GST on Taxable Employee Benefits Unedited CRA Tags 6(1)(a), 6(1)(e), 6(1)(e.1), 15(1.3), 15(1.4) Re: GST on Taxable Employee Benefits This is in reply to your memorandum of May 10, 1991 to which you attached a copy of two pages found in the 1991 edition of "Preparing Your Income Tax Returns" by Arthur Andersen & Co. that make reference to the benefit equivalent to the GST related to taxable employment benefits under paragraphs 6(1)(a) and 6(1)(e) of the Income Tax Act. ...

3 November 1989 Administrative Letter 89M11606 F- CCA Calculation on Leasing Property Unedited CRA Tags n/a   November 3, 1989 Mr. ...

21 March 1990 Administrative Letter 90M03256 F- Request for Remission of Tax Unedited CRA Tags 250(5)   March 21, 1990 19(1) File No. 90M03256 I am writing to further the Honourable Otto Jelinek's letter of January 9, 1990, concerning your request for remission of tax on behalf of 24(1).  ...

17 December 1991 Administrative Letter 9128596 F- Employee Share Ownership Plans Unedited CRA Tags 6(1)(a), 7   Employee Share Ownership Plans (ESOP's) Thank you for the material entitled "Technical Issues: Structuring a Joint ESOP in Canada" which was presented at a Canadian Employee Ownership Conference in Toronto on September 26-27, 1991 by  19(1)which we received with your memorandum of October 1, 1991. ...

Citizen This is in response to your verbal enquiry concerning the question as to what amount should be considered to be an "income or profits tax" for purposes of calculating the foreign tax credit ("FTC") in Canada for XXXXXXXXXX The documents indicate the following facts. 1.      ... Tax 2.     U.S. Sourced Income Dividend Income Interest Income Taxable Capital Gain XXXXXXXXXX Other Income Total U.S. ...

8 September 1993 Administrative Letter 9320906- Paiement à une université Unedited CRA Tags 37(1)(a)(ii)(B)   Le 8 septembre 1993 DIRECTION DE LA VÉRIFICATION DIRECTION DES DÉCISIONS Division des programmes Michel Lambert de vérification 957-8953 Madame Mara D. Praulins   7-932090 Paiement à une universitéAlinéa 37(1)a) de la Loi La présente fait suite à votre note de service du 21 juillet 1993, nous demandant de répondre à une triple question qui a été posée au Ministère dans le cadre d'un colloque de l'Association de planification fiscale et financière portant sur la recherche scientifique et le développement expérimental. ...

Laurikainen   957-2116 Attention: M.S. Lalonde 911922 24(1) Payments to Non-residents Under a License to Use Computer Software This in response to your memorandum dated July 15, 1991 wherein you requested our comments concerning a submission 24(1) in defence of the view that the payments by       24(1)       his client, to       24(1)       a resident of the United States, for the use of copyright computer software were exempt from Canadian non-resident withholding tax. ... Saint John Shipbuilding & Dry Dock Co. Ltd. 80 DTC 6272 ("Saint John Shipbuilding"), at 6275 where Judge Thurlow states that "The word "rental" is not a familiar one to use in connection with property rights of the kinds enumerated but I see no reason to think that when used in reference thereto it would connote characteristics different from those it has in its more familiar use in relation to tangible property. ...