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26 January 1990 Ministerial Correspondence 58964 F- Withholding Tax Requirements Unedited CRA Tags 212(1)(d)(i) 19(1) File No. 5-8964   R.C. O'Byrne   (613) 957-2126 January 26, 1990 Dear Sirs: This is in reply to your letter of October 23, 1989 wherein you requested our opinion concerning withholding tax requirements in the following hypothetical situation: (1)     The distributor is a taxable Canadian corporation. (2)     The distributor enters into a distribution agreement ("the Agreement") with a non-resident manufacturer of computer software. (3)     The Agreement allows the distributor to import and distribute software products from the non-resident manufacturer. (4)     The non-resident manufacturer is not resident in Canada, and is not considered to be carrying on business in Canada, pursuant to the provisions of the Act. (5)     Under the terms of the Agreement, the distributor's relationship with the manufacturer is that of an independent contractor.  The distributor's appointment only grants the distributor a right to distribute the manufacturer's products to authorized dealers, and does not in any way transfer any right, title or interest in any of the manufacturer's products to the distributor. (6)     The distributor has no tight to duplicate, cope, or change the software in any manner.  ...

Raisons POUR POSITION ADOPTEE: Guide T3, 9732855 et 9406256 Congrès annuel de l'APFF Table ronde Question 23 QUESTION # 23 En vertu de l'article 1296 du Code civil du Québec, la fiducie prend fin, notamment, par l'arrivée du terme ou l'avènement de la condition qui avait été stipulé. ... Ce paragraphe se lit, en partie, comme suit: «Déclaration finale (...) ...

You also asked whether a shorter period, such as six months, would be acceptable. 2.      ... Webster's Ninth New Collegiate Dictionary, 1987, defines the same term to mean, inter alia:      "continuing or enduring without fundamental or marked change". ... "      "...one which will remain substantially the same during remainder of workers' compensation claimant's life... ...

1 November 1991 Ministerial Correspondence NV91_294 F- Conversion from a Joint-tenancy Arrangement to a Tenancy-In-Common Unedited CRA Tags 248(21) QUESTION # 29 Two brothers are registered as joint-tenant owners of a piece of real estate. ...

There are four items of a minor nature that we would like to pass along. 1.      ... That reference should be updated to read "...pages 18 to 26 of the 1989 Employer's and Trustee's Guide". 3.     Both references in item #13(d) to "June 17, 1989" should be amended to read "June 17, 1987". 4.      ...

Les actionnaires ne sont pas des personnes liées. 2.     Lors de la création de la corporation le 1er janvier 1984, Messieurs Y et Z ont prêté à la corporation 25,000,00 $ et cela sans intérêt. 3.      ... Monsieur X doit honorer une garantie de 20 000,00 $ pour laquelle il n'avait reçu aucune contrepartie lors de son endossement pour la corporation le 1er janvier 1984. 4.     Lors de cette réorganisation du 1er janvier 1987, Messieurs Y et Z renoncent à leur créance respective de 25 000,00 $ et leurs actions ont été rachetées par la corporation à leur valeur nominale de 1,00 $. 5.      ...

Cet impôt retenu figure à la case 22 de votre feuillet et totalisait XXXXXXXXXX $. Les XXXXXXXXXX $ représentent le montant de la pension de la SV auquel vous aviez droit pour l'année 2010, alors que le montant de la retenue, soit XXXXXXXXXX $, représente le trop-payé de pension que vous avez reçu en 2009. Le montant de XXXXXXXXXX $ doit être inclus dans le calcul de votre revenu pour l'année 2010. ...

27 July 1989 Ministerial Correspondence 58244 F- Home Relocation Loan Unedited CRA Tags 6(9), 80.4(1), 110(1)(j), 248(1) home relocation loans 19(1) File No. 5-8244   A. Humenuk   (613) 957-2135 July 27, 1989 Dear Sirs: Re:  Home Relocation Loan We are responding to your letter of June 7, 1989, concerning a home relocation loan. ... In our view the employer will be considered to be involved in the initial granting of the loan if one of the following criteria is satisfied: 1)     the employer is involved in the negotiation of the loan, 2)     the employer guarantees the loan, 3)     the employer recommends in writing to the lender that the loan be made to the employee, 4)     the employer provides a letter of introduction to the lender which outlines the amount and terms of the subsidy which the employer has agreed to pay to the employee, or 5)     there is a written agreement before the loan is received that the employer will make a payment to the lender in respect of all or any part of the interest on the loan. ...

22 September 1989 Ministerial Correspondence 58584 F- Capital Gains Exemption- Deemed Residence in Canada Unedited CRA Tags 110.6(5), 110.6(2), 110.6(2.1), 110.6(3), 70(5) 19(1) File No. 5-8584   G. ... Our Comments 1)     An individual who dies in 1989 after becoming a resident and after disposing of capital property in that year is not entitled to a capital gains exemption on any capital gain arising from that disposition.  ... There is no capital gains exemption entitlement. 3)     Where the individual disposes of capital property in 1989 after becoming resident he must report his capital gain in that year.  ...

18 June 1990 Ministerial Correspondence 900274 F- Definition of Family Farm Corporation Unedited CRA Tags n/a 24(1) File No. 900274   C.R. ... Some of the factors to consider are as follows:-     are the time, activities and resources devoted to processing minor compared to those devoted to raising ducks and geese,-     is the total operation accounted for a farming and is it in fact difficult to separate the processing records from the other operations, and-     are the customers of both operations the same? ... IT-145R (see paragraph 9) IT-206   IT-433 (see paragraph 6) We trust these comments will be helpful. ...