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26 April 1990 Ministerial Correspondence 59504- Décision de la cour d'appel fédérale Unedited CRA Tags n/a 19(1) File No. 5-9504   J.P. Simard   (613) 957-8953 Le 26 avril 1990 Mesdames, Messieurs, Objet: S.M.R. c. ...

14 June 1989 Ministerial Correspondence 58064- Expression "coût d'acquisition" Unedited CRA Tags 1404(1) 19(1) File No. 5-8064   Benoit Mandeville   (613) 397-8982 Le 14 juin 1989 Monsieur, La présente est en réponse à votre lettre datée du 4 mai 1989 dans laquelle vous demandez notre opinion relativement à l'application, à une situation de faits particulière, de la définition de l'expression "coût d'acquisition" que l'on retrouve au paragraphe 1404(1) du Règlement de l'impôt sur le revenu. ...

20 November 1989 Ministerial Correspondence 59064 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 5-9064   F. Ahmed   (613) 957-2092 November 20, 1989 Dear Sirs: Re:  Advance Income Tax Ruling 24(1) (the "Previous Ruling") This is in reply to your letter of November 8, 1989, wherein you requested that we extend the time for the completion of the proposed transactions described in the Previous Ruling.  ...

3 July 1990 Ministerial Correspondence EACC9474 F- 1990 T4RSP and T4RIF Guides Unedited CRA Tags n/a   July 3, 1990 Enquiries and Taxpayer Technical Publications Assistance Division Division P. McNally Technical Review Section Director Mary Evans   (613) 957-9229 Attention: R. ...

Albert   (613) 957-2098   EACC9284 Attention: 19(1) August 22, 1990 Dear Sirs: Re: Use of Provisos in Advance Income Tax Rulings We are writing in reply to your verbal request for a statement of the general usage of the phrase "provided that the partnership is a partnership at law" as a proviso in advance income tax rulings issued by the Department. ...

Future review requests should be addressed to:      Specialty Rulings Directorate 875 Heron Road Ottawa, OntarioK1A 0L8 Yours very truly, Bernhard BuetowChief Technical Review SectionTechnical Publications DivisionLegislative Affairs Directorate ME/hm(72) COR "C" ...

Sincerely, Peky Tsang Ruling Officer | Income Tax Rulings Directorate Canada Revenue Agency | 320 Queen Street, Ottawa ON K1A 0L5 (613) 957-3494 | fax (613) 957-2088 ...

8 June 2004 Ministerial Correspondence 2004-0071601M4 F- Délai de production des feuillets T3 Principales Questions: Remise en question du bien-fondé de la règle de 90 jours pour produire les feuillets T3 / Calling into question of the 90 day rule to file the T3 slips Position Adoptée: Le délai actuel est raisonnable / The current deadline is reasonable Raisons: La règle s'insère dans un ensemble de règles de production de déclarations / The rule is part of the whole declaration scheme. ...

You ask that we provide answers to the two following questions from 19(1) 1.      ... 2.     What kind of an operation would have to be set up on a reserve in order that payments it makes will qualify for the tax advantage in 1.? ... With respect to   19(1)  specific questions, our answers are as follows: 1.      ...

Generally, subject to paragraph 81(1)(a) of the Act: (a)     where a non-resident corporation that does not have a permanent established in Canada pays tax on rent from real property situated in Canada pursuant to section 216 of the Act, the rent that is taxable under section 216 in a year is included in calculating the corporation's taxable income earned in the year in determining the corporate surtax under section 123.2 payable in respect of the return filed under section 216; and (b)       taxable capital gains realized in the year by a non-resident corporation that does not have a permanent establishment in Canada from the disposition of taxable Canadian property are included in calculating the corporation's taxable income earned in the year in determining the corporate surtax under section 123.2 payable in respect of income of the kind referred to in subsection 115(1) of the Act. ...