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Miscellaneous severed letter

18 December 1989 Income Tax Severed Letter AC32787 F - Fiducie d'employés

Vous recevrez, sous pli distinct, le remboursement de votre dépôt au montant de 325 $. ...
Miscellaneous severed letter

5 April 1989 Income Tax Severed Letter 5-7594 - [Interpretation of Sections 8(1)(h) and 6(6)]

Yours truly, for Director Small Business & General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...
Miscellaneous severed letter

9 March 1988 Income Tax Severed Letter 7-2417 - [Taxing of Income in a Spouse Trust]

Chief Deferred Income Plans & Trusts Financial Industries Division Rulings Directorate ...
Miscellaneous severed letter

26 November 1986 Income Tax Severed Letter 7-1150 - [Travelling Expenses/Meals]

Dalphy (613) 957-2134 ATTENTION Norm Ellis Enquiries & Office Examination RE: Travelling Expenses/Meals This is in reply to your memorandum of October 8, 1986 regarding the deductibility of amounts expended by pulp contractors' employees for meals. ...
Miscellaneous severed letter

7 May 1987 Income Tax Severed Letter 5-3041 - [870507]

Paragraph 110.7(1)(d) of the Act states, in part, that "... there may be deducted... an amount received... in the year by him in respect of his employment... in respect of travelling expenses incurred by him, to the extent that the amount received... is included and is not otherwise deducted in computing his income... and the travelling expenses were incurred in connection with... not more than two trips made in the year... ...
Miscellaneous severed letter

22 June 1988 Income Tax Severed Letter 5-5562 - [880622]

We have recently been advised by the Department of Finance that the purpose of the passage in the Technical Explanation which reads "... paragraph 9 applies to a gain described in paragraph 1, even though such gain is also income within the meaning of paragraph 3 of Article VI. ...
Miscellaneous severed letter

7 December 1987 Income Tax Severed Letter 5-4004 F - [871207]

L'article 129 mentionne que "... L'engagement d'un pharmacien par un centre hospitalier doit avoir préalablement été recommandé par le conseil des médecins, dentistes et pharmaciens. ...
Miscellaneous severed letter

25 January 1990 Income Tax Severed Letter 7-4643 F - Ventes de valeurs mobilières Gains ou pertes au titre de capital ou de revenu Choix prévu au paragraphe 39(4) de la Loi

La présomption prévue au paragraphe 15 du Bulletin est restreinte aux situations où l'employé ou le cadre transige sur des titres promus ou souscrits à forfait par son employeur 15. [...] ...
Miscellaneous severed letter

6 July 1983 Income Tax Severed Letter 7-2631 - [Payments received by a Tenant from a Landlord with respect to Leasehold Improvements]

Chief Finance, Insurance & Leasing Section Speciality Corporations Rulings Division Corporate Ruling Directorate Legislation Branch SS:d1 ...
Miscellaneous severed letter

18 December 1989 Income Tax Severed Letter AC58362 - Capital Cost Allowance Classes

. * Draft amendments to the Income Tax Regulations issued December 16, 1987 by the Department of Finance propose that buildings and other structures are to be included in Class 1. ...

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