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25 May 1992 Ministerial Letter 9212388 F- Taxable Benefit-Interest Free Loan To Beneficiaries Unedited CRA Tags 105(1)     # 5-921238   John Chan May 25, 1992 ISSUE SHEET Question 40- Benefit on Interest-Free Loans to Beneficiaries (1991 Canadian Tax Foundation Roundtable) Issue The question asked Revenue Canada to confirm that it will not assess a taxable benefit under subsection 105(1) where a trust makes an interest-free loan to a beneficiary. ... That Revenue Canada has adopted the position in the Cooper case was published in the 1991 and 1990 CTF Roundtables and in an external opinion to 24(1) dated July 19, 1990 (File # 901275).   See also Appeals Decision # 89-16 dated March 22, 1989. ...

27 September 1989 Ministerial Letter 89M09618 F- Refund to Employee Unedited CRA Tags n/a   September 27, 1989 Mr. Keith Hillier Provincial and International Acting Director Relations Division Non-Resident Taxation Division Legislative and   Intergovernmental   Affairs Branch   E.E. Campbell      (613) 957-2067 19(1) In 1988 we brought to your attention a query form 19(1) concerning the above noted employee.  19(1) was concerned over the refund which he received.  ...

") Les faits 2.      3.     24(1) 4.     24(1)      Cette opinion, en ce qui concerne le contrôle, s'appuyait sur le paragraphe 13 du IT-64R2 et sur la décision de la Cour suprême, M.N.R.v. ... Oulton affirmait ceci: 24(1) 5.      Vous nous demandez de reconsidérer cette opinion à la lumière des  éléments suivants (a)       le paragraphe 25 du IT-64R2 qui mentionne qu'il peut être nécessaire de tenir compte des accords restrictifs écrits intervenus entre les actionnaires; (b)     la décision rendue dans Donald Applicators Limited et al v. ... Il convient de souligner que les trois fiduciaires n'avaient pas convenu entre eux d'une telle clause, celle-ci était prévue dans le testament et 1es fiduciaires n'avaient pas le pouvoir de la modifier 9.      24(1) 10.      ...

Les l.      2.     24(1) 3. 4. 5. 6.     24(1) Question 7.     Est-ce que la réserve permise en vertu de l'alinéa 20(1)m) de la Loi se limite aux montants inclus dans le revenu en vertu de l'alinéa 12(1)e) de la Loi? ... Sur cette question, on peut citer entre autres les arrêts suivants:           Johnson c. Try Ltd. [1946] 27 T.C. 167      Money must not be taken as being, so to speak, in hand until all the conditions to earn it have been fulfilled.           ...

7 September 1989 Ministerial Letter 57948 F- Application to Partnerships Section 54.2 Unedited CRA Tags 54.2, 85(2), 96(1)(f), 110.6(1) qualified small business corporation share, 110.6(2.1), 110.6(14)(f), 248(1) small business corporation, 248(1) active business   September 7, 1989 Review Committee Services, Public Utilities   and Exempt Corporations   Section   R.B. Day   957-2136   File No. 5-7948 Subject:  Application to Partnerships Section 54.2 Sections of The Act 54.2, 110.6(2.1), 110.6(14)(f) Type of Referral General Enquiry from 19(1) Facts All or substantially all of the assets of a limited partnership (LP) are used in an active business carried on in Canada. ... Recommendation We see 3 possible resolutions to this problem: 1. 2.     21(1)(a) 3. 21(1)(a) Effect of Decision Assuming that the above recommendation is accepted, it will necessitate further communication with Current Amendments and Regulations Division, and the Department of Finance to resolve our differences. for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

L'article suivant définit le prêt à usage comme suit:      «Art. 1763. ... L'échange est un contrat par lequel les parties se donnent respectivement une chose pour une autre.       ... Nous nous permettes de citer l'essentiel de ses commentaires.       ...

25 July 1990 Ministerial Letter 901018 F- Denial of Capital Gains Deduction Unedited CRA Tags 245(2), 110.6(8), 6205(2)(b), 6205(1), 110.6(2.1), 245(3), 249(4) 19(1) 901018   M.P. Sarazin   (613) 957-2125   EACC9391 July 25, 1990 Dear Sir: Re:  Subsections 245(2) and 110.6(8) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter dated May 29, 1990 in which you requested a technical interpretation on the application of subsections 245(2) and 110.6(8) of the Act to the following situation. 1.      2.     24(1) 3.      ...

•     Tenneco (87 DTC 5034)       "Technical meaning attributed to "processing" by expert testimony to be rejected in favour of ordinary, dictionary meaning of the word".       ... " •     McGraw Bill (80 DTC 6211)       "There is no dispute that books can be the subject of manufacture or processing.       ... The Queen (78 DTC 6168) où l'on disait ceci:      "Reference might be made to the dictum of Associate Chief Justice Noël, approved by the Court of Appel, (supra) where he said (DTC p. 6209]:      ... ...

10 April 1990 Ministerial Letter 74798 F- Rights, Options and Warrants Unedited CRA Tags 15(1)(c)   April 10, 1990 Review Committee Specialty Rulings   Directorate   S. Shinerock   957-2108   File No. 7-4798 Subject:  Rights, Options and Warrants and paragraph 15(1)(c) of the Income Tax Act (the "Act") We recently issued an opinion to 24(1) (copy attached) on the application of paragraph 15(1)(c) of the Act to a situation where a public corporation confers on all owners of its common shares a "right" to buy units consisting of shares of the corporation and "warrants", which may be exercised to buy additional shares of the corporation. ... Therefore, with respect to the warrants, it could not be said that "... all owners of common shares... a right to buy additional shares thereof", within the meaning of paragraph 15(1)(c). ...

24 April 1992 Ministerial Letter 9203278 F- Advance Ruling/Barter Transactions Unedited CRA Tags 9(1), 3     F. Fontaine   957-2131 April 14, 1992 Minister/DM's Office                       Y.S. # 92-0859T/1938T Central Records 19(1)                          R     eturn to Rulings, Room 303, Met. ... At paragraph 15, the Circular lists the information to be included in an application for an advance ruling.       ...