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1 September 1989 Ministerial Letter 58308 F- Non-profit Organization Status Unedited CRA Tags 149(1)(l), 149(1)(j) 19(1) File No. 5-8308   C. Tremblay   (613) 957-2095 September 1, 1989 Dear Sirs: Re:  Non-Profit Organization Status This is in reply to your letter of May 15, 1989, and subsequent telephone conversations of July 24, and 25, 1989, 19(1) (Tremblay) concerning a contemplated course of action which may affect the non-profit status of a corporation. ...

20 December 1989 Ministerial Letter 58918 F- Treatment of Proceeds from a Life Insurance Policy Unedited CRA Tags n/a 19(1) 5-8918   K.B. Harding   (613) 957-2129 December 20, 1989 19(1) This is in reply to your letter of October 5, 1989 wherein you requested our views on the treatment of proceeds from a life insurance policy when received by residents and non-residents of Canada. 24(1) Resident of Canada A resident of Canada is required to include in income for the calendar year in respect of the disposition of an interest in a life insurance policy the amount, if any, by which the proceeds of disposition received in the year exceed the adjusted cost basis of the policyholder.  ...

5 April 1990 Ministerial Letter 59578 F- Income Tax Filing of a Missing Person Unedited CRA Tags n/a 19(1) File No. 5-9578   J.D. Jones   (613) 957-2104 April 5, 1990 Dear Sirs: Re:  Income Tax Filing of a Missing Person This is in reply to your letter of February 8, 1990, wherein you requested our opinion with respect to an interpretation of the income tax filing requirements of a missing person in the following situation. 24(1) Based upon the above, you have asked on what basis does the committee file Mr. ...

22 October 1989 Ministerial Letter 54868 F- Qualified Investments for RRSPs Unedited CRA Tags 4900, 5103, 5100 19(1) File No. 5-8468   F. Francis   (613) 957-3496 September 22, 1989 Dear Sirs: This is in reply to your letter of August 2, 1989 wherein you requested our opinion as to whether the shares of 24(1) would be qualified investments for registered retirement savings plans ("RRSP"). ...

24 August 1989 Ministerial Letter 58388 F- Discounts on Bonds Unedited CRA Tags 20(1)(c), 20(1)(d), 18(1)(f), 20(1)(f) 19(1) File No. 5-8388   Blair P. Dwyer   (613) 957-2744 August 24, 1989 19(1) Re:  Discounts on Bonds This is in reply to your letter dated July 13, 1989, in which you asked for clarification of our assessing policy on corporate bonds. ...

Campbell   (613) 957-2067 October 31, 1989 Dear Sir: Re:  Commonwealth Association of Tax Administrators (CATA) As requested 19(1) we enclose herewith the confirmation of contribution by Canada. ...

DM'S OFFICE (2) DM # 22992 ASSOCIATE DEPUTY MINISTER (1) ADM # 960117 ADM'S OFFICE (3) PENDING RETURN TO I.T. RULINGS & INTERPRETATIONS 15TH FLOOR, ALBION TOWER Le 26 janvier 1996 XXXXXXXXXX Monsieur le Juge, La présente fait suite à votre lettre du 3 janvier 1996 par laquelle vous me demandez des informations quant à la possibilité, pour un juge de nomination fédérale, de reporter l'impôt sur le revenu qu'il a tiré de l'exercice de sa profession avant sa nomination comme juge en 1995. ...

Pour les années 1997 à 2002, le plafond des cotisations déterminées et le plafond REER correspondent à 13 500 $. ... Where a judge is in receipt of a salary under the Judges Act (federal judge), the prescribed amount, for years 1997 to 2004, is the lesser of 18% of the salary received as a judge for the preceding year less the PA offset ($ 600) and the money purchase limit for the preceding year. The money purchase limit and the RRSP dollar limit for years 1997 to 2002 is $ 13,500. ...

13 August 1990 Ministerial Letter 59688 F- Distribution of Property to Non-resident Beneficiary of Testamentary Trust Unedited CRA Tags 70(5)(c), 107, 108(1) testamentary trust, 115(1)(b)(vi), 116   August 13, 1990 SASKATOON DISTRICT OFFICE HEAD OFFICE Audit Review Section Financial Industries Division   D. ... Peace (613) 957-3498   5-9688 SUBJECT: Distribution of Property to Non-Resident Beneficiary of Testamentary Trust This is in reply to your round trip memorandum of March 2, 1990 in which you requested our comments with respect to the requests made by in his letter dated February 12, 1990 (copy enclosed).  24(1)  He was concerned with the possible application of subsection 116(5.1) to the distribution of property, that is not taxable Canadian property, by the testamentary trust to a non-resident beneficiary, in satisfaction of the beneficiary's interest therein. ...

5 June 1990 Ministerial Letter 74678 F- Sale of Business- Amount Paid-Future Obligation Unedited CRA Tags 20(24), 12(1)(a)   June 5, 1990 TORONTO DISTRICT OFFICE Head Office   M. ... Cappella 957-2139   File No. 7-4678 SUBJECT: Sale of Business-Amount Paid-Future Obligations We are replying to your memorandum of January 26, 1990 concerning a situation where revenue is received in advance of the performance of services by a business and the business is subsequently sold. 24(1)  In relation to the above situation, you suggest that there is confusion concerning the effect of subsection 20(24).  ...