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1 November 1989 Ministerial Letter 89M11248 F- Annual Review of Form T2209 (Rev. 1989) Unedited CRA Tags n/a   November 1, 1989 To: Head Office From: Technical Interpretations Returns Processing Division Division Jean-Marc Legault D. ...

AUTHOR SUBJECT OR CORPORATE FILE June 2, 1994 XXXXXXXXXX Dear XXXXXXXXXX: I am writing to you in response to your letter of April 12, 1994, wherein you suggested that Guideline 4 of the draft " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" (the "Guidelines") be amended to reflect the position set out in your letter concerning the residence of an employer. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch c.c. ...

A PHSP is defined, in part, in subsection 248(1) of the Act as "(a)     a contract of insurance in respect of hospital expenses, medical expenses or any combination of such expenses, or (b)     a medical care insurance plan or hospital care insurance plan or any combination of such plans... ...

15 September 1989 Ministerial Letter 74138- Méthode de recouvrement de fond pour calculer le gain en capital résultant de la disposition d'actions Unedited CRA Tags 40(1)(a)(iii), 110.6 Le 15 septembre 1989 Centre Fiscal-Shawinigan Section des services SOAP 331-6-4 bilingues   Anne-Marie Bourgeois Jean Roberge (613) 957-8974   File No. 7-4138 Subject: 19(1) Ceci fait suite à votre note de service en date du 11 juillet 1989 dans laquelle vous nous demandez la façon de déclarer le gain en capital d'un contribuable qui désire utiliser la méthode de "recouvrement de fonds" pour la vente de ses actions dans une corporation. ...

1 October 1990 Ministerial Letter 902298 F- Capital Gains Exemption on Qualified Farm Property- Meaning of "Parent" Unedited CRA Tags 110.6, 40, 44, 70, 73, 146, 252 24(1) 902298   C. Tremblay   (613) 952-1361 19(1) October 1, 1990 Dear Sirs: Re:  "Parent" This is in reply to your letter of August 24, 1990, requesting a technical interpretation of the word "parent" as the word is used in the definition of "qualified farm property" in subsection 110.6(1) of the Income Tax Act (the "Act"). ...

18 January 1990 Ministerial Letter 59008 F- Definition of Small Business Corporation Unedited CRA Tags 125(7) active business carried on by a corporation, 127(7) specified investment business, 125(7)(e), 248(1) small business corporation, 248(1) active business 19(1) File No. 5-9008   G. Thornley   (613) 957-2101 January 18, 1990 Dear Sirs: Re:  Definition of Small Business Corporation This is in reply to your letter of October 30, 1989 requesting our interpretation of whether a particular corporation meets the definition of a SBC as defined in 248(1) of the Income Tax Act (the "Act"). ...

5 July 1989 Ministerial Letter 58028 F- Paid-up Deferred Annuity Unedited CRA Tags 12.2(3), 12.2(4) 19(1) File No. 5-8028   G. Ozols   (613) 957-2127 July 5, 1989 19(1) Re:  Paid-Up Deferred Annuity This is in reply to your letter of April 15, 1989, concerning the tax treatment under the Income Tax Act (the "Act") of two paid-up deferred annuities which you hold. ...

" Paragraph 3 of IT-233R states " a transaction is considered to be a sale rather than a lease (where) the lessee has the right during or at the expiration of the lease to acquire the property at a price which at the inception of the lease is substantially less than the probable fair market value of the property at the time or times of permitted acquisition by the lessee... ". Also, the provisions of subsection 16.1(1) of the Income Tax Act (the "Act") may apply to the lease if the parties to the lease so elect. ...

1 September 1989 Ministerial Letter 58398 F- Qualified Small Business Corporation Share Unedited CRA Tags 110.6(1) qualified small business corporation share, 248 19(1) File No. 5-8398   G. Thornley   (613) 957-2101 September 1, 1989 Dear Sirs: Re:  Qualified Small Business Corporation Share (QSBC Share) This is in reply to your letter of July 24, 1989, requesting our views as to circumstances under which cash and short term investments may be considered used in an active business for purposes of the definition of "small business corporation" in section 248 of the Income Tax Act (the "Act"). ...

5 December 1990 Ministerial Letter 903178 F- Employee Benefit Plans Existing Prior to December 31, 1987 Unedited CRA Tags 12(1)(n.3), 56(10), 122, 153(1)(p), 207.5(1) RCA trust, 207.5(1) refundable tax 24(1) 903178   Maureen Shea-DesRosierss   (613) 957-8953 19(1) December 5, 1990 Dear Sirs: Re:  Employee Benefit Plans existing prior to December 31, 1987 This is in reply to your letter of November 6, 1990 concerning the rules for Employee Benefit Plans ("EBP") after the October 8, 1986 amendments to the Income Tax Act and its grandfathering provisions. ...