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Miscellaneous severed letter
11 June 1993 Income Tax Severed Letter 9309555 - Surrender of Units of Phantom Stock Plan
11 June 1993 Income Tax Severed Letter 9309555- Surrender of Units of Phantom Stock Plan Unedited CRA Tags 6(11) 7(1) 110(1)(d)(iii) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Martineau (613) 957-8953 Attention: XXXXXXXXXX June 11, 1993 Dear Sir\Madam: This is in reply to your letter of March 15, 1993 concerning the application of subparagraph 110(1)(d)(iii) of the Income Tax Act (the "Act"). ...
Miscellaneous severed letter
10 June 1993 Income Tax Severed Letter 9313365 - Transfer from RPP to RRSP
10 June 1993 Income Tax Severed Letter 9313365- Transfer from RPP to RRSP Unedited CRA Tags 147.3(4) REG 8517(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Delorey (613) 957-8953 Attention: XXXXXXXXXX June 10, 1993 Dear Sir/Madam: This is in reply to your letter of May 5, 1993 concerning the transfer of funds from a defined benefit registered pension plan ("RPP") to a registered retirement savings plan ("RRSP") under subsection 147.3(4) of the Income Tax Act (the "ITA"). ...
Miscellaneous severed letter
17 June 1993 Income Tax Severed Letter 9313765 - Return of Pension Plan Contributions
17 June 1993 Income Tax Severed Letter 9313765- Return of Pension Plan Contributions Unedited CRA Tags 147.3(6) REG 8503(4)(c) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Spice (613) 957-8953 June 17, 1993 Dear XXXXXXXXXX: Re: Return of Pension Plan Contributions This is in reply to your letter of May 5, 1993, to Mr. ...
Miscellaneous severed letter
16 June 1993 Income Tax Severed Letter 9313795 - Directors—Residence
16 June 1993 Income Tax Severed Letter 9313795- Directors—Residence Unedited CRA Tags 227.1 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Palamar (613) 957-2094 Attention: XXXXXXXXXX June 16, 1993 Dear Sir: Re: Review of Canada Business Corporations Act("CBCA") We are replying to your letter of May 10, 1993 in which you advised that, as part of a review of corporate legislation, you would be interested in our views with respect to the requirement in Section 105 of the CBCA that a majority of the directors of a corporation be resident Canadians. ...
Technical Interpretation - External
17 June 1993 External T.I. 9316945 - TAX SHELTER
17 June 1993 External T.I. 9316945- TAX SHELTER Unedited CRA Tags 237.1 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... C.Bowen June 10, 1993 931694 CPTS June 17, 1993 ...
Technical Interpretation - Internal
15 July 1993 Internal T.I. 9303367 F - Community Futures Self Employment Initiative
15 July 1993 Internal T.I. 9303367 F- Community Futures Self Employment Initiative Unedited CRA Tags 9(1)15, 56(1)(a)(iv) July 15, 1993 SURREY TAXATION CENTRE HEAD OFFICE Personal and General Taxpayer Services Division Section 1233 334-33 A. Humenuk (613) 957-2134 Attention: Pam Lyons XXXXXXXXXX Self Employment Assistance Program We are replying to your memorandum of January 28, 1993 concerning the above noted taxpayer and the amounts he received from Employment and Immigration Canada under the Self Employment Incentive Program (SEI). ...
Miscellaneous severed letter
30 March 1993 Income Tax Severed Letter 9303490 - Young Presidents Organization Convention Expenses
30 March 1993 Income Tax Severed Letter 9303490- Young Presidents Organization Convention Expenses Unedited CRA Tags 9 18(1)(a) 18(1)(b) 18(1)(h) 67 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 1993 EDMONTON DISTRICT OFFICE INFORMATION SESSION Re: Young Presidents Organization QUESTION #5 Young Presidents Organization (YPO) is an organization that affords those who attend its seminars, conferences and various other functions, an opportunity to add to their knowledge both generally and in relation to their business. ... Peter Lee March 30, 1993 7-930349 ...
Miscellaneous severed letter
22 June 1993 Income Tax Severed Letter 9304675 - Approved Organization
22 June 1993 Income Tax Severed Letter 9304675- Approved Organization Unedited CRA Tags 37(1)(a)(ii) 149(1)(j) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Fontaine (416) 957-4364 Attention: XXXXXXXXXX June 22, 1993 Dear Sirs: Re: XXXXXXXXXX This is in reply to your letter of February 9, 1993 wherein you requested that XXXXXXXXXX be designated as an "approved organization" pursuant to clause 37(1)(a)(ii)(E) of the Income Tax Act (the "Act"). ...
Technical Interpretation - External
23 July 1993 External T.I. 9307305 F - Interest Cal for Number of Days to Compute Benefit
23 July 1993 External T.I. 9307305 F- Interest Cal for Number of Days to Compute Benefit Unedited CRA Tags 80.4 XXXXXXXXXX Dear XXXXXXXXXX Subsection 80.4 of the Income Tax Act (the "Act") This is in reply to your letter of March 8, 1993 and further to our telephone conversation of June 30, 1993, (XXXXXXXXXX/Larochelle) regarding your enquiry with respect to the Department's practice in calculating the number of days to be used to compute the benefit under subsection 80.4(1) of the Act. ...
Miscellaneous severed letter
22 July 1993 Income Tax Severed Letter 9310655 - Restrictions on Successor RRIF Annuitant
22 July 1993 Income Tax Severed Letter 9310655- Restrictions on Successor RRIF Annuitant Unedited CRA Tags 146.3 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Spice (613) 957-8953 Attention: XXXXXXXXXX July 22, 1993 Dear Sirs: Re: Registered Retirement Income Fund ("RRIF") This is in reply to your letter of April 8, 1993, in which you ask questions concerning the applicability of subsection 146.3(2) and paragraphs 146.3(1)(a) and (f) of the income Tax Act (the "Act") to a particular fact situation. ...