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30 November 1989 Ministerial Correspondence 58504 F- Unclaimed Dividends where Names of Registered Shareholders Known Unedited CRA Tags 153(4) 19(1) File No. 5-8504   J.D. Jones   (613) 957-2104 November 30, 1989 Dear Sirs: Re:  Subsection 153(4) of the Income Tax Act (the "Act") This is in reply to your letter of August 4, 1989, wherein you requested our opinion on the application of subsection 153(4) of the Act where all of the shares of a trust company are in registered form such that the trust company knows the name of every registered shareholder. ...

5 September 1990 Ministerial Correspondence 901994 F- Prescribed Shares- Capital Gains Deduction Unedited CRA Tags 110.6(8), 6205 24(1) 901994   M.P. Sarazin   (613) 957-2125 19(1) EACC9724 September 5, 1990 Dear Sirs: We are writing in response to your letter dated August 15, 1990 wherein you requested our opinion regarding the application of subsection 110.6(8) of the Income Tax Act (Canada) (the "Act") and section 6205 of the Income Tax Regulations (the "Regulations") to the following situation. ...

30 October 1990 Ministerial Correspondence 902834 F- Tax-exempt Organization in U.S. but not in Canada Unedited CRA Tags n/a   October 30, 1990 Provincial and International Rulings Directorate Relations Division G. Arsenault   957-2126 Attention: C. Savage Acting Director 902834 SUBJECT:  24(1) the "Trust" This is further to our Memorandum to you dated October 1, 1990 and the telephone discussion on October 12, 1990 between Mr. ...

1 May 1990 Ministerial Correspondence 59224 F- Prescribed Investments for a Registered Investment Unedited CRA Tags 4900(1)(e), 204.4(2)(d), 3200, 4901(1) 24(1) File No. 5-9224   D. Duff   (613) 957-3498 19(1) May 1, 1990 Dear Sirs: Re:  Prescribed investments for a Registered Investment This is in response to your letter of November 27, 1989, wherein requested confirmation that your investment in a future contract traded on the 24(1) would be a prescribed investment pursuant to paragraph 4900(1)(e) of the Income Tax Regulations, for a registered investment, registered under paragraph 204.4(2)(d) of the Income Tax Act (the Act).  ...

5 March 1990 Ministerial Correspondence 59174 F- Tuition Credit- Eligibility of Fees Paid to Private School Unedited CRA Tags 118.1(1) total charitable gifts 19(1) File No. 5-9174   S. Short   (613) 957-2134 March 5, 1990 Dear Sirs: Re: Subparagraph 118.1(1)(a)(i) of the Income Tax Act (the "Act") This is in reply to your correspondence dated November 24, 1989 and February 9, 1990 further to our telephone conversation of February 7, 1990 (Short 19(1). ...

You have noted that the 3rd paragraph of IT-92R2 indicates that the practice for holdbacks is to include the holdback in income on the day that is the later of,-     the day on which the engineer issues the final certificate, and-     the day of expiration of the lien as stipulated in the applicable provincial statute. ...

Le 22 juin 2009 XXXXXXXXXX Monsieur, Je vous remercie de votre courriel reçu le 22 mai 2009 concernant l'admissibilité de quais en aluminium au crédit d'impôt pour la rénovation domiciliaire (" CIRD "). ...

. / Ministerial correspondance- One of several emails received regarding the deductibility of fees for advertising on foreign web platforms. Position Adoptée: Les articles 19, 19.01 et 19.1 ne s'appliquent pas pour restreindre ou limiter la déductibilité des frais de publicité sur des plateformes Web étrangères. / Sections 19, 19.01 and 19.1 do not apply to restrict or limit the deductibility of advertising expenses on foreign web platforms. ...

. / Ministerial correspondance- One of several emails received regarding the deductibility of fees for advertising on foreign web platforms. Position Adoptée: Les articles 19, 19.01 et 19.1 ne s'appliquent pas pour restreindre ou limiter la déductibilité des frais de publicité sur des plateformes Web étrangères. / Sections 19, 19.01 and 19.1 do not apply to restrict or limit the deductibility of advertising expenses on foreign web platforms. ...

Le 8 juillet 2002 XXXXXXXXXX Monsieur, La présente fait suite à votre lettre en date du 23 janvier 2002 par laquelle vous nous demandez de modifier notre position énoncée lors du Congrès 1999 de l'Association de planification fiscale et financière sur la question du calcul du montant du compte de dividendes en capital (ci-après " CDC ") d'une société privée qui a consenti une hypothèque mobilière sur un contrat d'assurance vie dont elle est titulaire. ...