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26 June 1990 Internal T.I. 59817 F- IT-233R Re Lease Agreements Unedited CRA Tags 13(4), 44(1), 44(5), 16(1) 24(1) File No. 5-9817   C. Robb   (613) 957-2744 Attention: 19(1) June 26, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-233R We are writing in response to your letter of March 21, 1990 in which you requested our views concerning the eligibility or property acquired pursuant to certain lease agreements as replacement property for the purposes of subsections 13(4), 44(1) and 44(5) of the Income Tax Act (Canada) (the "Act"). ...

11 October 1990 Internal T.I. 9016207 F- Deductibility of Accrued Vacation Leave Unedited CRA Tags 18(1)   October 11, 1990 M. Langlios Business and General Acting Chief of Audit Division Sudbury District Office Bill Guglich   (613) 957-2102 G.A. ...

27 June 1990 Internal T.I. 900329 F- Ontario Farm-start Program Unedited CRA Tags 12(1)(x), 53(2)(k) 24(1) File No. 900329   W.C. Bailey   957-2061 Attention: 19(1) June 27, 1990 Dear Sirs: Re:  Ontario Farm-Start Program This will reply to your letter of April 2, 1990 with respect to the taxation of grants received under the above-named program. ...

5 September 1990 Internal T.I. 901619 F- Contributions and Recontributions to Retirement Compensation Arrangements Unedited CRA Tags 12(1)(n.3), 56(10), 122, 153(1)(p), 207.5(1) RCA trust, 207.5(1) refundable tax 24(1) 901619   W.C. Harding   (613) 957-8953 19(1) EACC9697 September 5, 1990 Dear Sirs: Re: Contributions and Recontributions to "existing" and  "statutory" Retirement Compensation Arrangements ("RCAs") This is in reply to your letter of July 16, 1990 wherein you requested we confirm your understanding with respect to recontributions to an existing and statutory RCA where the existing RCA would otherwise qualify as an Employee Benefit Plan (an "EBP"). ...

Trust Income Unedited CRA Tags n/a   June 21, 1990 Appeals and Referrals Division Financial Industries Division W.M. ... We trust our comments will be of assistance. for DirectorFinancial Industries DivisionRulings Directorate c.c.      ...

11 September 1989 Internal T.I. 58469 F- Reasonableness of Shareholder-Manager Salaries Unedited CRA Tags 67 19(1) File No. 5-8469   Bill Guglich   (613) 957-2102 September 11, 1989 Dear Sirs: This is in reply to your letter of August 1, 1989, concerning the application of section 67 of the Income Tax Act (the "Act"). ...

3 October 1990 Internal T.I. 74837 F- Assignment of Loan to Circumvent Application of Act and GAAR Unedited CRA Tags 17   October 3, 1990 International Audits Division Rulings Directorate   G. ...

22 November 1989 Internal T.I. 58227- Action admissible de petite enterprise Unedited CRA Tags 110.6(1) action admissible de petite entreprise 19(1) File No. 5-8227   C. Dubé   (613) 957-8980 Le 22 novembre 1989 Madame, Objet:  Action admissible de petite enterprise La présente est en réponse à votre demande du 31 mai 1989 par laquelle vous désirez obtenir notre opinion sur le sujet ci-haut mentionné selon les faits décrits ci-après LES FAITS 24(1) QUESTION Vous nous demandez 24(1) NOS COMMENTAIRES 24(1) Comme la question soulevée porte en partie sur des transactions passées et sur des transactions proposées, le Ministère n'a pas, comme le mentionne le paragraphe 23 de la Circulaire d'information 70-6R daté le 18 décembre 1978, comme politique de donner une opinion écrite concernant des opérations projetées. ...

Humenuk   (613) 957-2135   File No. 5-8319 Le 18 août 1989 Dear Sirs: Re:  Wage Loss Replacement Plan We are responding to your letter of June 30, 1989, concerning wage loss replacement plans and employee pay-all plans in particular. ...

23 March 1990 Internal T.I. 59599 F- Issue of Special Shares by Opco to Holdco Unedited CRA Tags 55(2), 55(3)(a), 248(10), 56(2), 245(2) 19(1) File No. 5-9599   S. Shinerock   (613) 957-2108 March 23, 1990 Dear Sirs: We refer to your letter of February 14, 1990, which was written in response to our letter to you of January 29, 1990. ...