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18 August 1989 Income Tax Severed Letter 40562A- Remise d'impôt Unedited CRA Tags 23   Le 18 août 1989 Division des recouverements Division des services   bilingues et des industries   d'exploitation des ressources B.C. Kimmons Charles Thériault Directeur 957-8981   File No. 4-0562a Objet: Remise d'impôt en vertu de l'article 23 de la Loi sur la gestion des finances publiques 19(1) La présente note de service est pour vous aviser que tel que spécifié dans la copie certifée et signée par greffier du conseil privé, (C.P. 1989-1296, rec. du C.T. 811299) le 29 juin 1989 (copie jointe), sur avis conforme du minstre du Revenu national et du Conseil du Trésor et en vertu de l'article 23 de la Loi sur la gestion des finances publiques, son Excellence le Governeur général en conseil, a jugé qu'il était de l'intérêt public, de faire remise du monant de 19(1). ...

(b)     RESPs will be subject to a 1% per month penalty on excess contributions. ... (d)     Contributions to RESPs must be held by a licensed or authorized trustee, and (e)     The sheltering of income in an RESP must cease after it has been in existence for 26 years. In (c) above, a "post-secondary educational institution" will generally include:      a university, college or other educational institution in Canada:      an institution in Canada, certified by the Minister of Employment and Immigration, which provides courses other than university credit courses, that furnish a person with skills for, or improve a persons skills in an occupation;      or a University outside of Canada if the RESP beneficiary is enrolled in a degree program of at least 13 weeks duration. ...

21 December 1989 Income Tax Severed Letter 32847 F- Request for Advance Income Tax Ruling Withdrawn Unedited CRA Tags n/a 19(1) 3-2847   Maureen Shea-DesRosiers   (613) 957-8953 December 21, 1989 Dear Sir & Madam: Re:  19(1) Further to your letter of December 15, 1989, we confirm that you have withdrawn the ruling requested in respect of the above-named taxpayers. ...

20 September 1989 Income Tax Severed Letter ACC8692 F- Pension Forms Unedited CRA Tags n/a   19(1) HBW 4125-I-7   David R. Senécal   (613) 957-2074 September 20, 1989 19(1) 24(1) We find this quite unusual as these forms are meant to be used by Canadian payers with respect to amounts paid to taxpayers from Canadian pension funds. 24(1) It is therefore difficult to understand on what basis these forms were issued and if the amounts reported related to the same or a different pension plan.  ...

6 June 1989 Income Tax Severed Letter 57366 F- Limitation on Food and Entertainment Expense Unedited CRA Tags 67.1   19(1) File No. 5-7366   J.D. Jones   (613) 957-2104 June 6, 1989 Dear Sirs: Re:  Technical Interpretation Request Section 67.1 of the Income Tax Act (the "Act") This is in reply to your letter of January 6, 1989, wherein you requested a technical interpretation with respect to the above-noted subject.  ...

"La corporation est réputée avoir disposé, (...) de chaque bien (...) qui lui appartenait (...). ...

The Queen 90 DTC 6662: a)        does the Department consider the receipt of strike pay to be non- taxable to the recipient? ... and c)        what type of organization does the Department consider to be a labour organization? Department's Position a)        A member of a union who is on strike or locked out need not include in income payments of the type commonly referred to as "strike pay" that are received from the union, even if the member performs picketing duties as a requirement of membership.  ...

11 September 1989 Income Tax Severed Letter ACC8860 F- Certificate of Coverage under Canada-Germany Social Security Agreement Unedited CRA Tags n/a   IX 3 A(1) F-191.221.1(509) 19(1) HBW 4131-G1   A. Watson   (613) 957-2072 September 11, 1989 This is in answer to your letter dated June 28, 1989, in which you request our concurrence in special arrangements under Article 10 of the Social Security Agreement between Canada and the Federal Republic of Germany. ... Savage A/DirectorProvincial and InternationalRelations Division c.c.:       Pauline Tourangeau Source Deductions AW/sg19(1)File CopySequence FileAuthor's CopyChrono file ...

Ainsi, si le montant annuel des acomptes provisionnels calculé selon chacune de ces méthodes était de 240 000 $, 270 000 $, et 270 000 $ respectivement, la corporation serait réputé avoir été tenue de payer un acompte provisionnel calculé selon la première méthode (soit 20 000 $ par mois), celle-ci donnant le montant annuel le plus bas, et ce même si le contribuable avait choisit de verser ses acomptes provisionnels selon une des autres méthodes mentionnées à l'alinéa b) ou c) du paragraphe 161(4.1) de la Loi. ...

Dave Wilkes Division   Marc Vanasse   (613) 952-0243   FILE: 911864 SUBJECT: Maintenance Payments This is in reply to your fax transmission and your telephone conversation (Fuoco/Wilkes) dated July 9, 1991, wherein you requested our opinion as to whether a maintenance payment received by the Taxpayer should be included in her taxable income. The facts as we understand them are as follows: FACTS: 1. 2. 3.     24(1) 4. 5. 6. ... Accordingly, the amount of $6,000 did not fall within the relevant statutory provision and was therefore not taxable.for Director Business and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branchcc. ...