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12 February 1990 Ministerial Correspondence 59474 F- Capital Gains Exemption and Insufficient Dividend Test Unedited CRA Tags 55(2), 55(3)(a), 84(3), 85(1), 110.6(8), 125(7) Canadian-controlled private corporation, 248(1) cost amount, 248(10), 251(2), 251(6), ITR 6205(1)(a), 6205(2) 19(1) File No. 5-9474   S. Shinerock   (613) 957-2108 February 12, 1990 Dear Sirs: Re:  Subsection 110.6(8) of the Income Tax Act (the "Act") We refer to your letter of December 6, 1989, wherein you requested our views on the application of subsection 110.6(8) of the Act and subsection 6205(2) of the Income Tax Regulations ("ITR") to the following hypothetical situation. ...

19 September 1989 Ministerial Correspondence 58564 F- Dissolution Unedited CRA Tags 85(1), 87(1), 89(1) taxable Canadian corporation, 98(2), 98(3), 98(5) 19(1) File No. 5-8564   S. Leung   (613) 957-2116 September 19, 1989 Dear Sirs: Re:  Request for Technical Interpretation of certain provisions of the Income Tax Act (the "Act") We are writing in response to your letter of August 21, 1989 wherein you requested our comments on your interpretation of the application of certain provisions of the Act in the two hypothetical situations outlined below. ...

14 June 1989 Ministerial Correspondence 57754 F- Stock Option Plan Unedited CRA Tags 110(1)(d), 7(3), 7(1) 19(1) File No. 5-7754   J.D. Jones   (613) 957-2104 June 14, 1989 Dear Sirs: Re:  Paragraph 110(1)(d) and Subsection 7(3) of the Income Tax Act This is in reply to your letter of March 22, 1989, wherein you requested a technical interpretation with respect to paragraph 110(1)(d) subsection 7(3) of the Income Tax Act (the Act) as it relates to 24(1) (1987) Stock Option Plan (the Plan) submitted in draft form with your letter. ...

Income Tax Convention on Canadian Tax and Filing Obligations Unedited CRA Tags 69(3), 150(1), 150(2), 115 24(1) 900414   G. Arsenault   (613) 957-2126 Attention: 19(1) EACC9245 August 30, 1990 Dear Sirs: Re:  Canadian Tax and Filing Obligations U.S.- Canada Tax Convention This is in reply to your letter dated March 20, 1990 to the Non-Resident Taxation Division.  ...

11 July 1989 Ministerial Correspondence 58204 F- Transfer of Ownership of Life Insurance Policy Unedited CRA Tags 148 19(1) File No. 5-8204   D. Lightheart   (613) 957-9795 July 11, 1989 Dear Sirs: Re:  Transfer of Ownership This is in reply of your letter of may 23, 1989 concerning the tax implications of a change of ownership of a life insurance policy with an additional life benefit.  ...

Short   (613) 957-2134 19(1) May 30, 1990 Dear Sirs: Re: Requirement to obtain a Social Insurance Number for Individual under 18 Years This is in reply to your letter dated May 7, 1990 wherein you requested information regarding the Department's administrative position in the application of subsection 162(6) of the Act to dependants under 19 years of age. ...

La Loi de l'impôt sur le revenu ne définit pas l'expression " stagiaire postdoctoral ". ... Le programme sera conçu pour qu'il soit concurrentiel à l'échelle internationale, et au moment de sa pleine application, il financera 140 bourses de perfectionnement par année d'une valeur de 70 000 $ chacune. ...

L’aide accordée par le gouvernement fédéral aux Manitobains victimes des inondations inclut: une avance de 25 millions de dollars au gouvernement du Manitoba dans le cadre des Accords d’aide financière en cas de catastrophe; une avance à justifier en espèces allant jusqu’à 5 000 $ pour les entrepreneurs et les agriculteurs. ... Ces montants sont disponibles dans le cadre de la Stratégie emploi-jeunesse du gouvernement du Canada; un montant de 10 $ l’acre pour payer les coûts des services nécessaires d’aide à l’ensemencement (à façon), et un montant de 500 000 $ pour des mesures logistiques, dans le cadre du Programme de rétablissement des cultures. ...

Minister of National Revenue Cynthia Underhill 905-721-5197 File # 2013-048956 ...

Bonnie Ruttan-Morillo 905-721-5094 File # 2013-048735 ...