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28 November 1989 Ministerial Letter 58728 F- Tax on Corporate Distributions Unedited CRA Tags 183.1, 248(10) 19(1) File No. 5-8728   A.A. Cameron   (613) 957-2115 November 28, 1989 Dear Sirs: Re: 24(1) We are writing in response to your letter of September 26, 1989 which outlined a matter relating to our letter to you (the "Opinion Letter") of November 25, 1987. ...

(a)     Would the $1 meet the necessary active business asset test so as not to disqualify the shares as "qualified small business corporation shares"? (b)     If it could be shown that the corporation was done in contemplation of the incorporation of the proprietorship, would the incorporating share meet the requirements of 110.6(14)(f)(ii)(A)? ...

1 December 1989 Ministerial Letter 58998 F- Testamentary Trust Designation- Meaning of "Amounts Deemed Not Paid" Unedited CRA Tags 104(6), 104(13.1), 104(13.2), 108(1) 19(1) 5-8998   Maureen Shea-DesRosierss   (613) 957-8953 December 1, 1989 Dear Sirs: Re:  "Amounts Deemed Not Paid" Subsections 104(6), 104(13.1) and 104(13.2) of the Income Tax Act (the "Act") This is in reply to your letter of November 1, 1989 concerning the abovementioned subject. ...

9 February 1990 Ministerial Letter 32848- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2848   Charles Thériault   (613) 957-8978 Le 9 février 1990 Monsieur, Objet:  24(1) Demande de décisions anticipées La présente fait suite à votre lettre du 23 novembre 1989 dans laquelle vous nous demandez des décisions anticipées pour le compte de  24(1). ...

18 January 1990 Ministerial Letter 59238 F- Deferred Salary Leave Plan Unedited CRA Tags 6801 19(1) File No. 5-9238   D.S. Delorey   (613) 957-3495 January 18, 1990 Dear Madam: Re:  Deferred Salary Leave Plan This is in reply to your letter of November 2, 1989 and further to our letter of August 23, 1989 concerning your proposed deferred salary leave plan (the "Plan"). ...

18 January 1990 Ministerial Letter 58948 F- Technical Interpretation- Set-up Costs- RRP Unedited CRA Tags 9(1) 19(1) File No. 5-8948   F. Francis   (613) 957-3496 January 18, 1990 Dear Sirs: This is in reply to your letter of October 23, 1989 and further to our telephone conversation of January 15, 1990, wherein you requested a technical interpretation as to the treatment of set-up costs with respect to a registered pension plan ("RRP"). ...

17 January 1990 Ministerial Letter 59188 F- Interpretation Bulletin IT-357R2 Unedited CRA Tags n/a 19(1) File No. 5-9188   A.W. Larochelle   (613) 957-2140 Dear Sirs: Re:  Interpretation Bulletin IT-357R2 This is in reply to your letter of November 29, 1989 in which you asked for clarification of certain amendments to paragraph 5 of the above-mentioned bulletin under the heading "Location of Course". ...

The completion method can be used by a qualifying contractor when the contracts "... may reasonably be expected to be completed within two years from the date of their commencement... ... Your letter referred to the time as being "... the time the work began on the project".  ...

19 April 1990 Ministerial Letter 900368 F- Self-directed RRSPs Unedited CRA Tags 146 19(1) File No. 900368   A.B. Adler   (613) 957-8962 April 19, 1990 Dear Sirs: Your letter of March 21, 1990, addressed to the Pension and Profit Sharing Plans Section, regarding self-directed registered retirement savings plans ("RRSP") was referred to this office for reply. ...

23 June 1989 Ministerial Letter 89M06328 F- Withholding of Tax Unedited CRA Tags n/a   June 23, 1989 TO: Tax Reform and T1 Processing FROM: Specialty Rulings Division  Directorate   K.B. ...