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The facts of the situation, as understood from the correspondence attached to your memorandum as well as telephone conversations with Brenda Scarcella of the Winnipeg District Office and 19(1)    24(1) Winnipeg, are as follows: 24(1) Paragraph 118(4)(d) of the Act provides that no amount may be claimed in respect of a dependants under paragraph 118(1)(d) unless an amount is included in income under subsection 56(5) family allowance in respect of that cependant.                24(1) It is our understanding of the facts. 24(1) Consequently, it is our view that for tax purposes the parents are the recipients of the payments described in subsection 56(5) and are required under subsection 56(2) of the Act to include the amount "received" in income.   ...

2 August 1990 Ministerial Letter EACC9348 F- Request for Remission Unedited CRA Tags n/a Return signed copy to Y.S. 90040025 Technical Review Section Publications Division Room 1016, Cumberland Place August 2, 1990   EACC9348 19(1) I am writing further to your letter of December 10, 1989, addressed to your Member of Parliament, the Honourable Douglas G. ...

As you know, when the draft " INDIAN ACT EXEMPTION FOR EMPLOYMENT INCOME DETAILED GUIDELINES" (the "Guidelines") were released, I invited comments concerning them until March 31, 1994. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch Bill Kerr 957-2139 May 13, 1994 940823 May 13, 1994 ...

Income Tax Convention on Capital Gains Unedited CRA Tags 48(1)(c), 48(2), 54 capital property, 115(1)(b)(ix), 126(2.2) 24(1) 5-9618   S. Shinerock   (613) 957-2108 Attention: 19(1) July 17, 1990 Dear Sirs: Re:  Paragraph 48(1)(c) and Subsection 48(2) of the Income Tax Act (the "Act") and the Canada-U.K. ...

1 June 1990 Ministerial Letter ACC9178 F- Butterfly Transactions- Dividend Treatment in the Case of an Arm's Length Disposition Unedited CRA Tags 55(2), 55(3)(b), 55(5)(e), 55(3)(a), 248(10), 55(4) Fact Situation II The facts are the same as in Fact Situation I except that: (a)     A had transferred the building to X Co at the beginning; and (b)     there was no corporate-owned insurance and no buy-sell agreement in place at his death. ...

12 June 1989 Ministerial Letter 57978 F- Moving Expenses Unedited CRA Tags 62, 6(1)(a) 19(1) File No. 5-7978   G. Ozols   (613) 957-2127 June 12, 1989 Dear Sirs: Re:  Moving Expenses This is in reply to your letter of April 17, 1989 requesting relief from what you perceive as inequities which may arise when an employee moves to leased rather than purchased accommodation. ...

ADM'S OFFICE (2) 97-1690D & RETURN TO 15TH FLOOR, ALBION TOWER 97-07553M February 10, 1998 XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of December 4, 1997, to Mr. ...

Principal Issues: Rollover of periodic pension payments Position: No rollover provided for under the Act Reasons: Subsection 60(j.02) & paragraph 147.2(4)(b) XXXXXXXXXX Dear XXXXXXXXXX: I am writing in response to your letter of March 30, 1998 concerning your application for relief relating to the non-deductibility of certain past service pension contributions. ...

Yours sincerely, Denis Lefebvre Assistant Deputy Minister Legislative & Intergovernmental Affairs Branch Wm. ...

Principal Issues: Demande transférée au ministère des Finances Position TAKEN: S/O Reasons FOR POSITION TAKEN: S/O MINISTER'S/DM'S OFFICE YS # 94-8000M ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ...