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1 August 1991 Ministerial Letter 911898 F- Trade in Securities Unedited CRA Tags n/a Subject:      24(1)    Trade in Securities This is in reply to your memorandum of July 18, 1991, wherein you request a opinion as to whether   24(1)                    would be considered a trader in account receivables.  ...

Mancino, Director Division   A. Humenuk   957-2135   File No. 7-3728 Subject:  Taxable Benefits Manual- Automobile Benefits We are responding to your round trip memorandum of March 9, 1989, concerning the technical accuracy of the above noted manual.  ... If the amount is not an expense related to the operation of the automobile, the standby charge would be $270- 200 = $70 and the operational benefit calculated under subsection 6(2.2) would be 1/2 * 270- 0 = $130 for a total taxable benefit of $200. 20)     Page 20, Paragraph 44, "Period":  We think that the word "discrete" should be replaced with the word "finite". 21)     Page 20, Paragraph 45:  As explained in comment 11 above, an allowance does not include a reimbursement. 22)     Page 20, Paragraph 46: A)     Second sentence:  We suggest that the phrase "service men" be replaced with "service personnel". B)     A typographical error was noted in this sentence as the word "sales" has been duplicated. 23)     Page 21, Paragraph 50 & 51: A)     As subparagraphs 6(1)(b)(x) and (xi) apply to subparagraphs 6(1)(b)(v), (vi) and (vii.1) and not to subparagraph 6(1)(b)(vii) of the Act, we think you should amend the references accordingly. ...

In your letter you outlined the following hypothetical situation:-      A holding corporation ("Holdco") was incorporated in British Columbia in January 1987.-      100% of the issued shared of Holdco are owned by Canadian personal trust, the beneficiary of which is a resident individual.-      Holdco is assumed to be a Canadian controlled private corporation as defined in subsection 125(7) of the Act.-      In February 1987. ... The partnership interest and the loan receivable are Holdco's only assets.-      Holdco's only liability is a$400,000 debt payable to a related person. The loan has the same terms as the loan made by Holdco to the partnership.-      The partnership has been engaged in an active business since February 1987. ...

29 June 1990 Ministerial Letter ACC9478 F- Allowable Outlay and Expenses Unedited CRA Tags 40(1)(a)(i) June 29, 1990 Assessing Programs Section Business & General Non-Resident Taxation Division Division   Rulings Directorate   W.C. ... Lalonde 957-2061   EACC 9478 Subject: Allowable Outlay and Expenses- Subparagraph 40(1)(a)(i) This will reply to your memo of June 8, 1990 in which you request an opinion on the deductibility of an amount paid by a vendor who was required to make a payment to a third party in order to allow him to dispose of a property. 24(1) In our research of this matter we were unable to find a precedent that fits squarely into the circumstances of this case.  ...

Pelletier   (613) 957-8953 Le 19 mars 1990 Monsieur, La présente est en réponse à votre lettre du 14 novembre 1989 dans laquelle vous nous soumettez la situation suivante: 1.      ... Aucune déduction fiscale ne serait réclamée de la part des entreprises tant que des prestations ne seraient pas payées en vertu de ces ententes.       ... Ces ententes pourraient être plus ou moins spécifiques;-       les conditions de retraite quant au niveau de la rente ou de l'âge de retraite pourraient varier d'un cadre supérieur à l'autre pour une même entreprise;-       en cas de départ ou de décès avant la retraite, les contrats prévoiraient des prestations qui seraient reliées à la valeur actuarielle des crédits de rente différée accumulés au moment de l'événement. 3.      ...

Vous nous avez soumis les faits et transactions envisagées suivants: 1.       ... TRANSACTIONS ENVISAGÉES 2.1     Cie A verse à Monsieur A un dividende en actions de 500 000 $ sur les actions ordinaires, sous forme d'actions privilégiées ayant un capital versé total de 100 $ et une valeur de rachat de 500 000 $. 2.2     Monsieur A forme une nouvelle corporation ("NEWCO") dont il est l'actionnaire unique. 2.3     Monsieur A vend à NEWCO toutes les actions privilégiées de la Cie A.  ... Le revenu protégé attribuable aux actions privilégiées sera-t-il de 100 $ ou de 500 000 $? ...

Principales Questions: Est-ce que deux personnes vivant sous le même toit peuvent « vivre séparées » pour les fins de l’application des alinéas 56(1)b) et 60b) de la Loi concernant les pensions alimentaires dans la situation particulière soumise. ... Rushton, 2 D.L.R. (3d) 25, portant sur une demande de divorce a fait les commentaires suivants concernant l’expression « vivait séparé »: The word « separate and appart » are disjunctive. ...

Corporations Unedited CRA Tags 110(1)(d)(iii), 7(1)   September 8, 1989 TO- REVIEW COMMITTEE FROM- RESOURCE   INDUSTRIES SECTION   Allan B. Nelson   957-8984 SUBJECT: Stock Options in U.S. Corporations Subparagraph 110(1)(d)(iii) of the Income Tax Act (the "Act") Background 1.      ... Therefore, the actual amount payable for the shares was only determined when the options were exercised and not at the time the options were granted.       ...

4 December 1990 Ministerial Letter 9025858 F- Lease Inducement Payments Received by Tenant Unedited CRA Tags 12(1)(x)   December 4, 1990 HEAD OFFICE HEAD OFFICE Appeals Branch Rulings Directorate Appeals & Referral Division Leasing & Financing Section   Peter Lee Attention: Mr. ... We commented:      In our view, our position concerning lease inducement payments is not affected by the decisions of the courts in the Consumers' Gas cases noted above.       ... The six criteria are: (a)     the payment was entirely voluntary; (b)     it was given by persons who had no business relations with the taxpayer; (c)     it was unrelated to the taxpayer's business activities; (d)     the taxpayer had no legal right to demand any portion of the fund; (e)     at the time of the loss he had no expectation of being so compensated; and (f)     it was unlikely to ever happen again.       ...

Unedited CRA Tags 112(2.1), 112(1)                Janvier 1991   BUREAU PRINCIPAL                        BUREAU PRINCIPAL Direction générale des                  Direction des décisions   appels                                Division des services Division des appels et                    bilingues   des renvois                           P. ... LES FAITS-      Société d'investissement Desjardins (ci-après SID) est contrôlée par les Fédérations des caisses populaires d'économie Desjardins.-      SID est une "institution financière désignée" aux fins du paragraphe 112(2.1) de la Loi.-      La SID exploite une entreprise de capital de risque.  ... COMMENTAIRES 1.        SID contrôlait SICO, elle a donc pu dans une certaine mesure, orchestrer les événements.  ...