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Pelletier   (613) 957-8953 Le 19 mars 1990 Monsieur, La présente est en réponse à votre lettre du 14 novembre 1989 dans laquelle vous nous soumettez la situation suivante: 1.      ... Aucune déduction fiscale ne serait réclamée de la part des entreprises tant que des prestations ne seraient pas payées en vertu de ces ententes.       ... Ces ententes pourraient être plus ou moins spécifiques;-       les conditions de retraite quant au niveau de la rente ou de l'âge de retraite pourraient varier d'un cadre supérieur à l'autre pour une même entreprise;-       en cas de départ ou de décès avant la retraite, les contrats prévoiraient des prestations qui seraient reliées à la valeur actuarielle des crédits de rente différée accumulés au moment de l'événement. 3.      ...

In particular these notes explain that:      "paragraph (21)(c) provides that for the purposes of this rule separate lots that result from the subdivision of a parcel of land are to be regarded as "a property" rather than separate properties. ... "-         A disposition of undivided interests for income tax purposes will not occur "...when a property is subdivided and distributed (in whole or in part) between its owners in the course of a partition in such a way that each owner preserves a share of the fair market value of the property- a share that bears the same proportion to the fair market value of all the shares in the property, as the fair market value of that owner's undivided interest in the property bears to the fair market value of all the undivided interests in the property immediately before the partition."-         "When this exception applies, the rules in subsection (20) are not applicable and the new interest that each owner has pursuant to the partition is deemed to be a continuation of that owner's undivided interest such that the tax values and characteristics (cost, undepreciated capital cost, status as inventory or capital property, etc.) of the previous interest flow to the new interest. ...

25 July 1990 Ministerial Letter 901018 F- Denial of Capital Gains Deduction Unedited CRA Tags 245(2), 110.6(8), 6205(2)(b), 6205(1), 110.6(2.1), 245(3), 249(4) 19(1) 901018   M.P. Sarazin   (613) 957-2125   EACC9391 July 25, 1990 Dear Sir: Re:  Subsections 245(2) and 110.6(8) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter dated May 29, 1990 in which you requested a technical interpretation on the application of subsections 245(2) and 110.6(8) of the Act to the following situation. 1.      2.     24(1) 3.      ...

15 August 1989 Ministerial Letter 74178 F- Form T700 Unedited CRA Tags 7.1, 6(7)(b)   August 15, 1989 J.M. ... Parnanzone   957-9232 ATTN:  D. Jones     File No. 7-4178 SUBJECT: FORM T700 This is in reply to Mr. ... See section 7.1, and particularly subsection (6) thereof, of the Saskatchewan Income Tax Act and the related regulations (The Corporate Tax Reduction for New Small Business Regulations).       ...

16 November 1989 Ministerial Letter 58848 F- Trusts- Attribution Rules Unedited CRA Tags 75(2) 19(1) Your File #68   Our File No. 5-8848   A.B. Adler   (613) 957-8962 November 16, 1989 Dear Sirs: This is in reply to your letter of October 10, 1989 in which you requested our views as to whether subsection 75(2) of the Income Tax Act ("Act") applies to the following hypothetical example.       ... The beneficiaries of the trust are father's adult children.       ...

17 October 1989 Ministerial Letter 58268 F- Associated Corporation Rules Unedited CRA Tags 256(3), 256(6), 256(1)(a) 19(1) File No. 5-8268   Firoz Ahmed   Tel. (613) 957-2092 October 17, 1989 Dear Sirs: Re:  Subsections 256(3) and (6) of Income Tax Act (the "Act") This is in reply to your letter of June 21, 1989 in which you asked for our opinion concerning the application of the provisions of subsections 256(3) and (6) of the Act in the hypothetical situation described below: A corporation (the "Lender") provides funds to a second corporation (the "Debtor") by way of a secured term loan on commercial terms repayable over a period of-three to seven years, depending on the nature of the Debtor.  ... In order for subsection 256(6) of the Act to apply, both of the following conditions must be satisfied: (a)      there must be in effect an enforceable arrangement under which, upon the satisfaction of a condition or the happening of an event that it is reasonable to expect will be satisfied or happen, control of the corporation will pass from the controller to a person or group of persons dealing at arm's length with the controller; and (b)      the controller must hold control solely for the purpose of safeguarding his rights or interests in respect of debt or shares described in subparagraphs 256(6)(b)(i) or (ii) of the Act. In the situation described above, it will be a question of fact at any particular time whether: (a)      it is reasonable to expect that the loan from the Debtor to the Lender will be repaid; and (b)      the Lender holds control of the second corporation solely for the purpose of safeguarding its rights or interests in respect of the loan. ...

14 May 1990 Ministerial Letter 59728 F- Meaning of "Franchise, Concession or Licence" FOP CCA Class 14 Unedited CRA Tags 14(5) eligible capital expenditure, 18(1)(b), 20(1)(a), 54 adjusted cost base, 66(15) Canadian resource property, 248(1) property, ITR 1100(1)(c) 24(1) File No. 5-9728   John Chan   (613) 952-9019 19(1) May 14, 1990 Dear Sirs: Re:  Request for Technical Interpretation- Class 14, Schedule II of the Income Tax Regulations (the "Regulations") We are writing in reply to your letter of March 5, 1990, requesting a technical interpretation as to whether a net revenue interest described herein would be a property that is a "franchise, concession or licence" for purposes of Class 14 of Schedule II of the Regulations (hereafter referred to as "Class 14") which provides for      "Property that is a patent, franchise, concession or licence for a limited period in respect of property, except      (a)   a franchise, concession or licence in respect of minerals, petroleum, natural gas, other related hydrocarbons or timber and property relating thereto (except a franchise for distributing gas to consumers or a licence to export gas from Canada or from a province) or in respect of a right to explore for, drill for, take or remove minerals, petroleum, natural gas, other related hydrocarbons or timber;      (b)  a leasehold interest;      (c)  a property included in Class 23; or      (d)  a licence to use computer software." FACTS You described the following hypothetical fact situation: 1.      ... Partnership A entered into the following contracts with unrelated third parties: (a)     a gas purchase contract- purchase of gas; (b)     a facilities contract- for the use of facilities to process the gas; (c)     gas gathering and sales lines- for the construction of  lines from the wellhead to the processing facility, and the line from the processing facility to the main pipeline system; and (d)     gas sales agreements- for the sale of gas. 3.      ...

1 August 1991 Ministerial Letter 911898 F- Trade in Securities Unedited CRA Tags n/a Subject:      24(1)    Trade in Securities This is in reply to your memorandum of July 18, 1991, wherein you request a opinion as to whether   24(1)                    would be considered a trader in account receivables.  ...

(B)       AS IT APPEARED THAT THE BUSINESS WOULD BE SUCCESSFUL AT THE OUTSET, HE DECIDED THAT HIS TWO YOUNGER BROTHER, B AND C, WOULD HELP HIM TO RUN THE BUSINESS. (C)       IN AUGUST, 1988 A, B, AND C TRANSFERRED THE BUSINESS, OTHER THAN THE BUILDING WHICH WAS STILL OWNED BY A, INTO X CO, A NEW CORPORATION.  ... (E)       IN JULY, 1989, A WAS DIAGNOSED AS SUFFERING FROM A TERMINAL ILLNESS AND IN JULY OF 1990, HE DIED.  ...

19 August 1992 Ministerial Letter 9222128- Coût et frais d'entretien d'outils Unedited CRA Tags 8(1)(i)   922212   A. Simard   957-2131 Le 11 août 1992 MINISTER/DM'S OFFICE                      Y.S. 92-5948T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... Je vous assure que lorsque la décision du ministère des Finances sera connue, nous agirons en conséquence.      ...