Search - 屯门 安南都护府
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Administrative Letter
19 June 1990 Administrative Letter 74806 F - Artists Performing for Charities (Telethons)
19 June 1990 Administrative Letter 74806 F- Artists Performing for Charities (Telethons) Unedited CRA Tags 153(1)(g), ITR 200 June 19, 1990 Charities Division Business and General G.J. ... Jones 957-2104 File No. 7-4806 SUBJECT: Artists Performing for Charities Paragraph 153(1)(g) of the Act This is in reply to your memorandum dated March 15, 1990, wherein you requested our opinion on the applicability of paragraph 153(1)(g) of the Act and section 200 of the Regulations in the following situation. ...
Administrative Letter
5 March 1990 Administrative Letter 58946 F - Non-resident Owned Investment Corporations
A holds 100% of the shares of A Limited, an NRO. 2. A Limited was incorporated in Canada after 1971. 3. ... The holdings of the public corporations are less than 25% of the public corporations' stock. b) Our Opinion 1. ... A became a resident of Canada. 2. Subsection 48(3) of the Act will not apply to A Limited when Mr. ...
Administrative Letter
8 August 1989 Administrative Letter 89M08296 F - Remission Request
8 August 1989 Administrative Letter 89M08296 F- Remission Request Unedited CRA Tags n/a August 8, 1989 Legal Services- Taxation Technical Interpretations Division Mr. ... Cockell 957-9226 SUBJECT: REMISSION REQUEST 19(1) The draft documents attached to your memorandum of August 8, 1989 reflect the decision of the Remission Committee. ...
Administrative Letter
23 July 1990 Administrative Letter 9004175 - Compte de dividende en capital
23 July 1990 Administrative Letter 9004175- Compte de dividende en capital Unedited CRA Tags 89(1) compte de dividendes en capital 24(1) 5-900417 C. Thériault (613) 957-8953 A l'attention 19(1) FACC9405 Le 23 juillet 1990 Monsieur, La présente est en réponse à votre lettre du 10 avril 1990 dans laquelle vous demandez notre opinion concernant l'inclusion du produit d'une police d'assurance-vie que reçoit une corporation dans son compte de dividende en capital. ...
Administrative Letter
28 November 1989 Administrative Letter 59126 F - Opinions at Meeting not Binding
28 November 1989 Administrative Letter 59126 F- Opinions at Meeting not Binding Unedited CRA Tags n/a 19(1) File No. 5-9126 S. Tevlin (613) 957-2118 November 28, 1989 Dear Sirs: This letter is further to our meeting of November 16, 1989, Messers 19(1) Messers Tevlin and Astaphan. ...
Administrative Letter
22 December 1989 Administrative Letter 59176 F - Annuities Considered Qualified RRIF Investments
22 December 1989 Administrative Letter 59176 F- Annuities Considered Qualified RRIF Investments Unedited CRA Tags 146.3(1) qualified investment, 204 qualified investment, ITR 4900 19(1) 5-9176 D. Duff (613) 957-3498 December 22, 1989 Dear Sirs: This is in reply to your letter dated December 4, 1989 in which you asked whether a life annuity, a fixed term annuity or a term certain annuity are qualified investments for a trust governed by a registered retirement income fund (RRIF). ...
Administrative Letter
5 October 1989 Administrative Letter 32616 F - Advance Income Tax Ruling Request
5 October 1989 Administrative Letter 32616 F- Advance Income Tax Ruling Request Unedited CRA Tags n/a 19(1) File No. 3-2616 T. Harris (613) 957-2128 October 5, 1989 Dear Sirs: Re: Advance Income Tax Ruling Request 24(1) We are writing in response to your letter of August 2, 1989 wherein you requested an advance income tax ruling on behalf of the above-noted taxpayer. ...
Administrative Letter
16 November 1990 Administrative Letter 902926 F - Amount Owing by Canadian Resident to Resident of Foreign Country Where No Tax Treaty
16 November 1990 Administrative Letter 902926 F- Amount Owing by Canadian Resident to Resident of Foreign Country Where No Tax Treaty Unedited CRA Tags 78 24(1) 902926 G. Arsenault (613) 957-2126 19(1) November 16, 1990 Dear Sir: This is in reply to your letter dated October 18, 1990 respecting section 78 of the Income Tax Act (the "Act"). ...
Administrative Letter
15 December 1989 Administrative Letter 32656 F - Advance Income Tax Ruling Request (August 22, 1989)
15 December 1989 Administrative Letter 32656 F- Advance Income Tax Ruling Request (August 22, 1989) Unedited CRA Tags n/a 19(1) 3-2656 Mark Symes (613) 957-2110 December 15, 1989 Dear Sirs: Re: 24(1) Advance Income Tax Ruling Request dated August 22, 1989 (the "Ruling Request") We are writing to confirm our recent telephone conversations with 19(1) in which we advised that we are unable to provide the ruling which you requested with respect to the transactions proposed in the Ruling Request. ...
Administrative Letter
29 December 1989 Administrative Letter 59266 F - Advance Income Tax Ruling 3-2033 - Deadline for Completion of Proposed Transaction
29 December 1989 Administrative Letter 59266 F- Advance Income Tax Ruling 3-2033- Deadline for Completion of Proposed Transaction Unedited CRA Tags n/a 19(1) 5-9266 M. Vallée (613) 957-2093 December 29, 1989 Dear Sirs: Re: 24(1) Advance Income Tax Ruling 3-2033 (the "Previous Ruling") This is in reply to your letter of December 13, 1989, wherein you requested that we extend our deadline for the completion of the proposed transactions described in the Previous Ruling. ...