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/ What is the tax treatment of amounts of COVID-19 emergency or recovery benefits received from the CRA or Service Canada for Quebec residents? Position Adoptée: Ces montants de prestations sont imposables en vertu de la LIR. / These benefit amounts are taxable under ITA. ...

26 June 1990 Ministerial Correspondence 59524 F- Management Fees Paid to a Corporate Partner Unedited CRA Tags n/a 24(1) File No. 5-9524 (900024)   C.R. Bowen   (613) 957-2096 Attention: 19(1) June 26, 1990 Dear Sirs: Re:  Management Fees Paid to a Corporate Partner We are writing in reply to your letter of December 29, 1989, wherein you requested our opinion as to whether management fees paid by a general partnership to one of its corporate partners will be treated in the same manner as salaries are in paragraph 10 Interpretation Bulletin IT-138R.  ...

21 February 1990 Ministerial Correspondence 59454 F- Capital Gains Deduction- Paid-up Capital of Shares Unedited CRA Tags 110.6, 85 19(1) File No. 5-9454   D. Yuen   (613) 957-2111 February 21, 1990 Dear Sirs: Re:  Capital Gains Deduction Under Section 110.6 of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of January 19, 1990 in which you requested our opinion on the availability of the capital gains deduction in respect of capital gains resulting from the redemption of certain shares. ...

28 June 1989 Ministerial Correspondence 73894 F- Cumulative Net Investment Loss Calculation- Interest on Money Borrowed to Acquire an IAAC Unedited CRA Tags 18(11)   June 28, 1989 TO: Assessing and Enquiries FROM: Small Business and Directorate General Division   R.B. ...

Our reply follows the point order of your questions. 1)     It is the Department's view (see pages 570-572 of the 1984 and  question 13 of the 1989 Canadian Tax Foundation Round Table   discussion questions) that "substantially all of the assets" as used in a number of provisions of the Act normally means at least 90% of all the assets of the corporation.  ... With respect to farm assets in particular we draw your attention to paragraph 29 of IT-268R3 where it states the Department's view that a farm corporation which has permanently set aside more than 10% in terms of cost of its assets for investment or non-qualified uses will not qualify as a family farm corporation. 2)     The answer to your second question, regarding whether a particular residence would be considered to be used in the business of farming, is also set out in paragraph 29 of IT-268R3.  ...

You ask the following questions relating to the above situation: 1.      ... 2.     Will Parentco be deemed to have realized a capital gain on the cancellation of its shares formerly held by Subco? ...

27 April 1990 Ministerial Correspondence 58514 F- Reimbursement of Automobile Expenses Unedited CRA Tags 7305, 6(1)(b), 8(1)(h) 19(1) File No. 5-8514   J.D. Jones   957-2104 April 27, 1990 Dear Sirs: Re: Reimbursement of Automobile Expenses This is in reply to your letter of August 16, 1989, wherein you requested our confirmation of your understanding of the tax implications to employees of  24(1)  in receipt of an allowance for the use of their automobiles. ...

19 September 1991 Ministerial Correspondence 91M09114 F- Reasonable Allocation of Sale/Purchase Price of Various Assets Unedited CRA Tags 68 Question 30.      ... Response 30.     (a)&(b)   In a situation where there is a sale that involves various assets and the parties to the sale have agreed upon a global price for all the assets, but do not allocate amounts to each individual asset, several scenarios are possible. ...

12 September 1989 Ministerial Correspondence 58414 F- Capital Gains Exemption on Shares of the Capital Stock of a Family Farm Corporation Unedited CRA Tags 110.6(1) share of the capital stock of a family corporation, 248(1) small business corporation 19(1) File No. 5-8414   R.B. Day   (613) 957-2136 September 12, 1989 19(1) We are writing in reply to your letter of July 12, 1989, (copy attached) wherein you requested our interpretation of "share of the capital stack of a family farm corporation" as defined in subsection 110.6(1) of the Income Tax Act as it relates to the two scenarios set out in your letter. ...

1 March 1990 Ministerial Correspondence 58734- Déduction pour gains en capital- Actions admissibles de petite entreprise Unedited CRA Tags 110.6(1) action admissible de petite entreprise, 110.6(2.1), 248(1) société exploitant une petite entreprise 19(1) File No. 5-8734   B. Barsalo   (613) 957-8284 Le 1er mars 1990 Monsieur, Objet:  Déduction pour gains en capital Paragraphe 110.6(1) et 110.6(2.1) de  le Loi de l'impôt sur le revenu ("LIR") La présente fait suite à votre lettre du 15 septembre 1989 concernant l'objet mentionné en titre. ...