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Answer: My reply to19(1) was based on the following: General Comments 1.      ... This could be relevant where the taxpayer is not exempt from Canadian tax on such remuneration (ie. there would be Canadian tax attributable to that source  —  126(3)). 3.      ... The meaning of the word "official" in this regard is described in paragraph 5 of IT-397R. 5.      ...

If the Kolot decision is applicable in the case of XXXXXXXXXX with respect to the provisions of paragraph 8(1)(c) of the Act, she should as a minimum, meet the following criteria: 1)      she should have specifically covenanted with an organized church or religious body and provides or assists in the providing of "spiritual leadership" to that church; 2)      the nature of her duties must involve those otherwise carried out by ordained ministry; 3)      she should have been "licensed" or in some manner authorized to carry out the duties of ministry including the highest level of duties i.e., the sacraments; 4)      she, as a licensed individual, and all other individuals that have been licensed, are subject to or responsible to some governing body of the organized church or religious organization; and 5)      she carries out duties that cannot be carried out by other members of the church or religious organization without the permission of the governing body. ...

1993 Administrative Letter 9337176 F- Deferred Salary Leave Plan Unedited CRA Tags ITR 6801(a) RULINGS DIRECTORATE CORRESPONDENCE SUMMARY PRINCIPAL ISSUES: Whether dslp meets requirements of ITR 6801(a) POSITION TAKEN: Yes, except 6801(a)(iii) REASONS FOR POSITION TAKEN: Routine LEGAL: FINANCE OPINION: JURISPRUDENCE: RCT PUBLICATIONS: HAA NUMBER: 7680-4-2 February 1, 1994 Head Office      Head Office Source Deductions Division      Rulings DirectorateA. Bissonnette, Director      (613) 957-8953 Attention:  R. Cousineau DO & TC Support Services Deferred Salary Leave Plan This is in reply to your memorandum of December 21, 1993, in which you ask us to review and comment on a deferred salary leave plan (the "Plan") submitted to the XXXXXXXXXX Our comments follow. ...

27 April 1990 Administrative Letter 59336- Expropriation Unedited CRA Tags 14(5)(a)(iv), 13(7.1) 19(1) File No. 5-9336   G. Pelletier   (613) 957-8953 Le 27 avril 1990 Monsieur, La présente est en réponse à votre lettre du 21 décembre 1989 dans laquelle vous nous soumettez la situation suivante: 1.      2.     24(1) 3.      4.      VOS QUESTIONS 5.     Compte tenu qu'un droit de passage est considéré comme un bien en immobilisation admissible, selon le paragraphe 29 du bulletin d'interprétation, IT-143R2, doit-on considérer  24(1) 24(1) NOS COMMENTAIRES Le Ministère a comme pratique de ne pas émettre d'opinion concernant une transaction spécifique propriété autrement que sous forme de décision anticipée ou suite à l'examen de tous les faits et documents ce qui est généralement effectué par nos, bureaux de district à la suite d'une vérification.  ...

29 March 1993 Administrative Letter 9300586 F- Pension Contribution by Employer on Employee's Behalf Unedited CRA Tags 147.2(4) March 29, 1993 Registered Plans Division      Financial Industries S. ... Kotlar      Division Director      D.S. Delorey  957-8953 Attention:  Mike Bennett XXXXXXXXXX This is in reply to your memorandum of December 31, 1992. ...

3)     In the case of charitable giving, could an annuity be structured as follows?:-      Owner would be the donor-      The interest income would continue to the donor during his lifetime-      The charity would be named an irrevocable beneficiary on the contract so at death the capital of the contract would go to the charity. ... There it states,      "Where property is held in trust for the benefit of one or more persons it is the Department's view that such property normally vests indefeasibly in the trust and not in a beneficiary thereof.  ...

10 March 1992 Administrative Letter 9205306 F- Status of Overcontributions to Pension Plan Unedited CRA Tags 56(1)(a) March 10, 1992 Registered Plans Division Financial Industries Stella Kotlar, Director   Division   P. Spice   957-8953 Attn:  R. Grabs     7-920530 24(1)      This is in reply to your memorandum of February 20, 1992, in which you ask for our opinion on two issues respecting amounts held in a temporary reserve account under the terms of the pension plan for the above-noted organization.  ...

29 March 1991 Administrative Letter 903386 F- Interest on Money in Fund Unedited CRA Tags 5(1), 56(2), 12(1)(c)    File No. 903386                                                   R.B. Day                                                   (613) 957-2136                 March 29, 1991 Re: 24(1) We are writing in reply to your letter of November 16, 1990. wherein you requested an advance income tax ruling on behalf of 24(1).  ... Interest on the amounts in the Fund would be taxable in the hands of the employee pursuant to paragraph 12(1)(c) of the Act in the year paid or credited to the Fund.      ...

However, a shareholder benefit will not normally be assessed where all of the following conditions are met:      (i)  The corporation's only objective is the holding of property for the personal use or enjoyment of the shareholder.      (ii)  The shares of the corporation are held by an individual or an individual and persons (other than a corporation) related to an individual.      (iii)  The only transactions of the corporation relate to its objective of holding property for the personal use or enjoyment of the shareholder.       ...

Corps Being Discriminated With Cancorps (4093-u422) Unedited CRA Tags 24, 250(5)   April 8, 1992 Appeals and Referrals Division          K.B. Harding Appeals Branch     957-2111 Attention: P. Murphy 920089           Subject: BICC Public limited Company v M.N.R.- Federal Court- Trial Division Non-Discrimination Article This is in reply to your Memorandum of January 6, 1992 wherein you requested our views concerning the argument of BICC that the U.K. resident corporations which are subject to Part XIII tax are discriminated against in comparison to Canadian corporations deemed to be resident of Canada pursuant to subsection 250(4) of the Canadian Income Tax Act (the "Act"). ... The reservation reads as follows: Australia, Canada and New Zealand reserve their positions      on this Article. ...