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5 July 1990 Administrative Letter 901016 F- Computation of Cumulative Net Investment Loss Unedited CRA Tags 15(2), 20(1)(j), 110.6(1) cumulative net investment loss 24(1) 901016   M. Eisner   (613) 957-2138 Attention:  19(1) EACC9464 July 5, 1990 Dear Sirs: This is in reply to your letter of May 28, 1990 concerning the effect of a deduction under paragraph 20(1)(j) of the Income Tax Act (the "Act") and an income inclusion under subsection 15(2) of the Act on the "cumulative net investment loss"  account as defined in subsection 110.6(1) of the Act. ...

17 October 1989 Administrative Letter 58656 F- Lump-sum Payment under RRSP to Deceased Annuitant's Estate Unedited CRA Tags 104(27), 56(1)(a)(i), 60(j) 19(1) File No. 5-8656   F. Francis   (613) 957-3496 October 17, 1989 Dear Sirs: This is in reply to your letter of September 6, 1989, wherein you requested our opinion in respect of a specific proposed transaction concerning a proposed lump sum payment under a registered pension plan to the deceased's estate. ...

16 October 1989 Administrative Letter 58636 F- Pension Benefit Rollover to a Spousal RRSP Unedited CRA Tags n/a 19(1) File No. 5-8636   A.B. Adler   (613) 957-8962 October 16, 1989 Dear Sirs: This is in reply to your letter of August 30, 1989 concerning your client, 19(1) 24(1) There is provision, under proposed legislation, for the direct transfer of a lump sum amount from an RPP to an RRSP for the benefit of the spouse or former spouse of a RPP member where the amount is transferred pursuant to a court order or written agreement relating to a division of property on marriage breakdown.  ...

18 October 1990 Administrative Letter 901846 F- Employee Benefit of Counselling Services Unedited CRA Tags 56(1)(a)(ii), 248(1) retiring allowance 19(1) 901846   M. Eisner   (613) 957-2138 October 18, 1990 19(1) This is in reply to your letter of July 22, 1990 concerning the tax treatment of  24(1) As we understand it  24(1) In your letter, you enclosed a copy of a Press Release issued by the Department of Finance in 1988 describe proposed changes to the Income Tax Act clarifying that certain counselling services provided for employees by their employers will not be treated as taxable benefits. ...

23 March 1990 Administrative Letter 59356 F- Calculation of Minimum Amount Under RRIF Unedited CRA Tags 146.3(1) minimum amount 19(1) File No. 5-9356   F. Francis   (613) 957-3496 March 23, 1990 Dear Sirs: This is in reply to your letter of December 22, 1989, and further to our telephone conversation on February 8, 1990, wherein you requested a technical interpretation in respect of the calculation of the minimum amount under paragraph 146.3(1)(b.1) of the Income Tax Act (the "Act"). ...

30 January 1990 Administrative Letter 59426 F- Transfer of Retiring Allowances Unedited CRA Tags 60(j.1) 19(1) File No. 5-9426   Maureen Shea-DesRosiers   (613) 957-8953 January 30, 1990 Dear Sirs: Re:  Paragraph 60(j.1) of the Income Tax Act (the "Act") This is in reply to your letter of January 19, 1990 wherein you requested a technical interpretation on the applicability of paragraph 60(j.1) of the Income Tax Act (the "Act") in the following situation: 24(1) It would appear that the above-described situation represents a proposed factual situation. ...

27 November 1989 Administrative Letter 59036 F- RRSP Unedited CRA Tags 146(16), 206(2), 248(1) cost amount 24(1) File No. 5-9036   A.B. Adler   (613) 957-8962 November 27, 1989 Dear Sirs: This is in reply to your letter of November 2, 1989 in which you requested clarification of the application of subsection 206(2) of the Income Tax Act ("Act") in specific circumstances. ...

11 April 1990 Administrative Letter 32716- Exemption d'un organisme public Unedited CRA Tags 149(1)(c) 19(1) File No. 3-2716   A. Simard   (613) 957-4364 Le 11 avril 1990 Monsieur, Objet:  24(1) demande de décision anticipée La présente fait suite à votre lettre du 2 octobre 1989 dans laquelle vous demandez une décision anticipée pour le compte du contribuable mentionné ci-haut. ...

15 February 1990 Administrative Letter 59446 F- Registered Education Savings Plan Unedited CRA Tags n/a 19(1) File No. 5-9446   D. Duff   (613) 957-3498 February 15, 1990 Dear Sir: This is in reply to your letter of January 17, 1990 24(1) For plans to be accepted for registration as a RESP for purposes of the Income Tax Act (the Act), and to remain registered, a trust established under the plan must hold property for purposes specified in the Act.  ...

6 October 1989 Administrative Letter 58646 F- Deposit Insurance Corporation Unedited CRA Tags 137.1(5)(a), 137.1(5)(b), 137.1(4)(a) 19(1) File No. 5-8646   A. Seidel   (613) 957-8960 October 6, 1989 Dear Sirs: This is reply to your letter dated September 7, 1989 with respect to the tax treatment of an amount received by a "deposit insurance corporation" ("DIC"), as defined in paragraph 137.1(5)(a) of the Income Tax Act (the "Act"), in repayment of a grant, subsidy, or other assistance which a DIC had previously provided to a "member institution", as defined in paragraph 137.1(5)(b) of the Act. ...