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2 October 1990 Administrative Letter 90M10336- Allocation raisonnable de revenu entre associés Unedited CRA Tags 103   Le 2 octobre 1990 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL   Section I des Services   bilingues A l'attention de M. ... Commentaires et motifs à l'appui de nos opinions A.     Les articles  24(1)      24(1)      Puisque la Loi ne définit pas les mots "Deductions for tax purposes", il y a lieu d'interpréter le contrat de société où il faut rechercher l'intention des parties. ... Dans la lettre du 25 septembre 1984  24(1)      24(1) B.     Concernant l'application de l'article 103 de la Loi, nous sommes d'avis qu'il est raisonnable de considérer que l'allocation n'avait pas pour objet principal de réduire les impôts ou d'en différer le paiement étant donné que les parties n'étaient pas liées, qu'il y avait certainement des considérations de nature commerciale qui ont mené les parties à faire cette allocation et  24(1) C.      ...

B)        Income Tax Implications      While we are unable to provide a discussion on all of the income tax implications of renting a houseboat, we can provide a few general comments on this subject as indicated below.       ... Where a corporation was incorporated to earn income by carrying on a business, there is a general presumption that profits arising from its activities are derived from a business.         ... The determination as to whether an entity is carrying on a business is relevant for the purposes of determining if that entity can qualify for one of the exceptions to the CCA restriction discussed below.       ...

22 July 1992 Administrative Letter 921394A- Frais juridiques Unedited CRA Tags 60 o.1 Le 22 juillet 1992 Notes de l'agent Frais juridiques               dossier 7-921394 Paragraphe 60 o.1) Question soulevée Les frais judiciaires ou extra-judiciaires encourus pour pouvoir faire le rachat d'années de service ou afin de pouvoir adhérer à un régime de pension sont-ils des frais admissibles en vertu de l'alinéa 60 o.1)? ... Considérant ce qui précède, nous sommes toujours d'avis que les frais encourus pour obtenir la permission de contribuer à un fonds de pension ou pour racheter des années de service ne sont pas déductibles en vertu du paragraphe 60 o.1).       23 ...

A)     Deductibility of Contributions      We cannot agree with your conclusion that contributions by members would be deductible to them. ... B)     Taxability of the 24(1)      It is your view that.. if the organization is considered an extension of the 24(1) it may qualify for exempt status under paragraph 149(1)(e) of the Act. ... A determination can only be made based on the facts of each case and such a determination cannot be made in advance of, or during a particular year, but only after the end of the year.       ...

1993 Administrative Letter 9335656 F- Life Income Funds (LIF) Unedited CRA Tags 60(l), 146.3, 118(3), 56(1)(d.2), 118(7) PRINCIPAL ISSUES: Type of, and reporting requirement for income from LIF POSITION TAKEN: 60(l) annuity report on T4A REASONS FOR POSITION TAKEN: Act; position of Other returns and Guides LEGAL: na FINANCE OPINION: na JURISPRUDENCE: na RCT PUBLICATIONS: na HAA NUMBER: 7251-1 January 27, 1994 Head Office      Head OfficeGuy Levesque      Rulings DirectorateChief      (613) 957-8953Other Returns and Guides Reporting of Life Income Funds ("LIF") This is further to our discussions of January 21, 1994, regarding the reporting of LIF annuities. ...

23 August 1989 Administrative Letter 58036 F- Transfer from Ireland Unedited CRA Tags n/a 19(1) File No. 5-8036   W.C. Harding   (613) 957-3499 August 23, 1989 Dear Sirs: Re:  Transfer from Ireland This is in reply to your letter of May 4, 1989 wherein you requested we confirm that: (a)       the responses provided in our letter to you of February 18, 1988 are still valid; and (b)       the individual's credited service in the Irish plan, as discussed in that letter, may be counted as credited service in the Canadian plan if the sponsors of the transferor and transferee plans are associated or affiliated companies. ... If further Revenue Canada advice is then required, your concerns should be addressed to:      Registered Pension and Deferred Income Plans Division Revenue Canada, Taxation Ottawa, Ontario K1A 0L8 The name and registration number of the Canadian plan should be provided with any submissions. ...

7 January 1992 Administrative Letter 9134186 F- Maintenance Payments Adult Child Third Parties Unedited CRA Tags 60(b), 60(c), 60.1(1)   913418   R.B. Day   (613) 957-2136 January 7, 1992 K. BeriniAppeals BranchBusiness and GeneralAppeals & Referrals Division       Division 19(1)- Maintenance Payments We are writing in reply to your memorandum of December 9, 1991, wherein you requested our opinion as to whether or not payments made by the above-noted taxpayer to his adult daughter could be considered to be maintenance payments for purposes of paragraphs 60(b), 60(c) and subsection 60.1(1). ... 2.      Do payments made to a child subsequent to reaching the age of majority qualify as maintenance payments considering the requirements of 24(1) law? ...

With respect to your questions regarding sponsoring organisations and qualifying conventions, the following concluding comments in paragraph 1 would appear to be relevant:     "It is not necessary that the taxpayer be a member of the organization sponsoring the convention but attendance at the convention must be related to the business or professional practice carried on by the taxpayer. ... Tax Convention (the USTC) in the following hypothetical situations:-         cruise from Miami- Caribbean- Miami with stopovers only at U.S. cruise ports;-         cruise from Miami- Caribbean- Miami with stopovers at various ports including non-U.S. ports such as St. Marten;           and-         cruise form Montreal to Miami or Vancouver to Alaska staying at all times within the territorial waters of Canada and the U.S. ...

Your reasons for these conclusions are as follows: 1)     Interpretation Bulletin ("IT") 145R, paragraphs 47 to 49, states that work performed on goods owned by another parry is a contract for service and therefore is not M & P. 2)     IT 145R, paragraph 4, and IT 147R2, paragraph 9, both contain the statement that "the manufacturer or processor of the goods need not necessarily be the vendor of the goods".  ... This opinion is based on the above four representations made by the taxpayer and on the following additional information:-       IT 331R, paragraph 29, states "Goods manufactured or processed must be for sale or lease but the manufacturer or processor need not be the vendor or lessor of the goods".-      The comments in paragraphs 47 to 49 of IT 145R, relate to were performed on goods owned by another party where the goods are not for resale or lease by the other party and as such are not applicable to the taxpayer's situation.-       Comments in paragraph 5 of IT 145R state that the dyeing of cloth can be considered the processing of goods.  As acid and stone washing would be in the same category as dyeing cloth it is unlikely that the activities could be considered a service rather than processing.-       Paragraph 9 of IT 147R2 states that the manufacturer or processor of the goods need not necessarily be the vendor of the goods.-       The facts in the Dixie X-Ray Associates Limited case can be distinguished from that of the taxpayer in that the case involved taxpayers who were providing a service and no physical goods were sold or leased.  ...

17 February 1992 Administrative Letter 9201576 F- Dental Plan PHSP 24(1) Section 6(1)(a)(i) Unedited CRA Tags 248(1) Private health service plan   February 17, 1992 Audit Technical Support Division Business and General K.R. Warren   Division Acting Director R.B. Day   (613) 957-2136   920157 24(1) We are writing in reply to your memorandum of January 14, 1992, wherein you requested our views as to whether the 24(1) "Direct Reimbursement Dental Plan" (DRDP) would qualify as a "private health services plan" (PHSP) as defined in subsection 248(1). ... In order for a particular DRDP to qualify as a PHSP, as defined, the plan implemented by an employer on behalf of its employees must be in the nature of insurance and must contain the following elements as set out in paragraph 3 of IT-339R2: (i)     an undertaking of one person,  (ii)     to indemnify another person, (iii)      for an agreed consideration, (iv)      from a loss or liability in respect of an event, (v)      the happening of which is uncertain. ...