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27 June 1989 Ministerial Correspondence 58164 F- Unclaimed Dividends Unedited CRA Tags 153(4) 19(1) File No. 5-8164   J.D. Jones   (613) 957-2104 June 27, 1989 Dear Sirs: Re:  Subsection 153(4) of the Income Tax Act (the "Act") This is in reply to your letter of May 29, 1989 wherein you requested a technical interpretation with respect to subsection 153(4) of the Act as it applies to the following situation. ...

28 June 1989 Ministerial Correspondence 58194 F- Adjustments to Earned Depletion Bas Unedited CRA Tags 13(7.1) 19(1) File No. 5-8194   G.R. White   (613) 957-8585 June 28, 1989 Dear Sirs: Re:  Adjustments to earned depletion base We are writing in reply to your letter dated June 5, 1989 in which you asked whether there would be a reduction in a taxpayer's earned depletion base (EDB) of an amount equal to 16 2/3% or 33 1/3% of any investment tax credit (ITC) claimed, for example, in year 1989 on assets acquired in 1987 in view of certain tax reform proposals. ...

29 June 1990 Ministerial Correspondence 5900994 F- Computation of Preferred Beneficiary's Share Unedited CRA Tags 104(15), 2800 19(1) File No. 5-900994   D.S. Delorey   (613) 957-3495 June 29, 1990 Dear Sirs: This is in reply to your letter of June 4, 1990 concerning the computation of a preferred beneficiary's share under subsection 104(15) of the Income Tax Act (the "Act") and section 2800 of the Income Tax Regulations (the "Regulations"). ...

27 February 1990 Ministerial Correspondence 59314- Déduction pour amortissement- Cession d'un bien locatif de catégorie distincte à une corporation liée Unedited CRA Tags ITR 1100(14), ITR 1101(1ac), ITR 1102(14), 251(5)(b), 13(5) 19(1) File No. 5-9314   M. Séguin   (613) 957-8953 Le 27 février 1990 Monsieur, La présente est en réponse à votre lettre du 19 décembre 1989. ...

12 June 1989 Ministerial Correspondence 73734 F- Provincial Corporation Unedited CRA Tags 149(1)(d), 127.1   June 12, 1989 E.J. ... & E.D. Section 199 J.L. Chan File No. 7-3734 Subject:  24(1) This is in replying to your memorandum of March 9, 1989, wherein you requested our views as to whether 24(1) qualifies for exemption under paragraph 149(1)(d) of the Income Tax Act (the Act).  ...

8 August 1989 Ministerial Correspondence 58284 F- Participating Loan Arrangements Unedited CRA Tags 212(1)(b) 19(1) File No. 5-8284   Blair P. Dwyer   (613) 957-2744 August 8, 1989 19(1) Re:  Participating Loan Arrangements Thank you for your letter dated June 21, 1989, in which you expressed comments about a talk on the above-noted topic given by Mr. ...

25 July 1989 Ministerial Correspondence 58134 F- Attribution Rules Unedited CRA Tags 74.1(1), 73(1), 74(1), 69(1)(b) 19(1) File No. 5-8134   A. Humenuk   (613) 957-2135 July 25, 1989 Dear Sirs: Re:  Attribution Rules We are responding to your letter dated May 19, 1989, in which you ask whether the repayment of a loan in kind is considered a transfer within the meaning of subsection 74.1(1) of the Income Tax Act (the Act). ...

2 October 1989 Ministerial Correspondence 58524 F- Partial Assignment of a Debenture to Self-directed RRSP Unedited CRA Tags 146(1) earned income ITR 4900 19(1) File No. 5-8524   Maureen Shea-DesRosierss   (613) 957-8953 October 2, 1989 Dear Sirs: Re:  Partial Assignment of a Debenture to Self-Directed Registered Retirement Savings Plan ("RRSP") This is in reply to your letters of July 31 and August 11, 1989 with documents enclosed concerning the above-mentioned subject. 24(1) You have asked whether the Debenture described above would constitute a qualified investment as described in section 4900 of the Income Tax Regulations (the "Regulations"), for a trust governed by an RRSP. ...

14 February 1990 Ministerial Correspondence 59394 F- Partnership Capital Gains Unedited CRA Tags 110.6 19(1) File No. 5-9394   Firoz Ahmed   (613) 957-2092 February 14, 1990 Dear Sirs: Re:  Partnership Capital Gains Section 110.6 of the Income Tax Act (Canada) (the "Act") This is in reply to your letter of January 9, 1990 in which you requested our views as to whether capital gains realized by a partnership and allocated to partners who are individuals resident in Canada are eligible for the deduction in section 110.6 of the Act (the "capital gains exemption"). ...

21 September 1989 Ministerial Correspondence 32464A- Demande décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2464   Benoit Mandeville   (613) 957-8982 Le 21 septembre 1989 Messieurs, 19(1) 24(1) La présente fait suite à notre lettre du 28 juillet 1989 dans laquelle nous vous demandions de bien vouloir nous faire parvenir votre demande de décisions anticipées reformulée dans les quinze (15) jours à défaut de quoi nous présumions que vous aviez décidé de ne pas donner suite à votre demande. ...