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Administrative Letter
12 May 1994 Administrative Letter 940972A - 110.1(1)
Position TAKEN: A GIFT IN KIND COULD QUALIFY AS GIFT FOR PURPOSES OF SECTIONS 110.1 & 118.1. ...
Administrative Letter
2 October 1996 Administrative Letter 962292A - multiple returns for deceased beneficiary of trusts
Holloway Assistant Director (613) 957-2104 Client Services Division Attention: Bill Luhta Estates & Trusts Division 4th Floor 962292 Subsection 104(23)(d) of the Act This is in reply to your memorandum dated June 27, 1996, concerning a letter received from XXXXXXXXXX. ...
Administrative Letter
2 June 1993 Administrative Letter 9315086 F - Over-contribution to RRSP
The formula in subsection 204.2(1.2) (also applicable after 1988) which is used to calculate the "undeducted RRSP premiums of an individual at any time in a taxation year" is expressed as H + I- J For the sake of this analysis, we will choose 1992 as the taxation year for which the calculation is being done. ...
Administrative Letter
7 June 1993 Administrative Letter 9303236 F - Interest Free Loans Under Dnd Disability Plan
". XXXXXXXXXX also states that it is the trustees of the plan, not the employer, who is involved in the granting of the loan. ...
Administrative Letter
30 October 1989 Administrative Letter 58426 F - Wharfingers and Harbourmasters
Humenuk (613) 957-2135 Attention: D.A. Armstrong October 30, 1989 Dear Sirs: Re: Wharfingers and Harbourmasters We are replying to your letter of July 20, 1989, concerning the expenses incurred by wharfingers and harbourmasters while collecting revenue for the Government of Canada. ...
Administrative Letter
12 January 1990 Administrative Letter 74566 F - Disabled Persons' Min. Wage Act
Wage Act Unedited CRA Tags 56(1)(u), 110(1)(f)(iii) January 12, 1990 Provincial and International Business and General Relations Division Division C. ...
Administrative Letter
5 June 1991 Administrative Letter 910856 F - Air Filtration and Water Purification Systems -Medical Expenses
5 June 1991 Administrative Letter 910856 F- Air Filtration and Water Purification Systems-Medical Expenses Unedited CRA Tags 5700(c) Dear Sirs: This is in reply to your letter of March 28, 1991 in which you asked whether the cost of an air filtration system 24(1) and the cost of a water purification system 24(1) you purchased qualify as medical expenses for the purposes of the medical expense tax credit. ...
Administrative Letter
3 September 1997 Administrative Letter 972112A F - DÉDUCTIBILITÉ DES COMMISSIONS DE VENTE
Cette définition se lit, en partie, comme suit: "Le montant d'une dépense effectuée par un contribuable en vue, selon le cas: a) (...) b) de remplir un engagement ou une obligation découlant des circonstances où il est raisonnable de conclure à l'existence d'un lien entre l'engagement ou l'obligation et un droit aux produits;" Compte tenu de cette définition, nous sommes d'avis que les commissions de vente encourues par la société pourraient constituer une "dépense à rattacher". ...
Administrative Letter
3 September 1997 Administrative Letter 972112B F - DEDUCTIBILITE DES COMMISSIONS DE VENTE
Cette définition se lit, en partie, comme suit: "Le montant d'une dépense effectuée par un contribuable en vue, selon le cas: a) (...) b) de remplir un engagement ou une obligation découlant des circonstances où il est raisonnable de conclure à l'existence d'un lien entre l'engagement ou l'obligation et un droit aux produits;" Compte tenu de cette définition, nous sommes d'avis que les commissions de vente encourues par la société pourraient constituer une "dépense à rattacher". ...
Administrative Letter
19 November 1993 Administrative Letter 9325226 F - Foster Parents as Employees of Non-Profit Org
While the CPP & UI Programs section of Source Deductions Division may be able to provide further insight into the distinction between employees and independent contractors caring for individuals in their own homes, our comments are based on the presumption that the individuals who are the subject of this enquiry are in fact employees of the XXXXXXXXXX and that the individuals who receive payments directly from the province are not employees of the province. ...