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Mayor ATTENTION RE: Inquiry from Treasury Board The August 1 Globe & Mail article allegedly quoted me, regarding employee benefit plans, as saying "I think there have been some Crown corporations who have opened up the plans. ...

As outlined in our earlier letter of January 27, 1987, Article X(1) of the Convention states that "... any pension or annuity derived from sources within Canada by an individual who is a resident of Finland shall be exempt from Canadian tax". ...

The Department, however, has not accepted this position (see paragraphs 5 & 7 of IT-505). ...

Campbell Federal- Provincial Relations & Social Policy Branch Department of Finance L'Esplanade Laurier 140 O'Connor Street Ottawa, Ontario K1A 0G5 January 17, 1990 Dear Ms Park: Re: Bill C-28 (H of C- 20.12-89) Amendments to Provincial Income Tax Acts We have had the opportunity to review the above-noted bill to determine what its impact would appear to be on the Provincial Income Tax Acts. ...

& 2. If the company gives an employee a notice of termination, for example of one (1) month, but tells the employee if you leave immediately we will pay you for that month in addition to the amount in respect of the termination of employment, will that additional amount constitute a "retiring allowance"? ...

& E.D. Section 199 J.L. Chan 24(1) 7-3734 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). ...

.* * Compagnie opérante résultant du regroupement de plusieurs compagnies. ...

Est-ce qu'une perte déductible au titre d'un placement d'entreprise est visée par les expressions "perte en capital" et " perte en capital déductible" prévues aux sous-dispositions 89(1)b)(i)(B)(I) et (II) de la Loi? ...

DiMillo Room 554 N/R Adjustment & Opportunities This is in reply to your round trip memorandum dated August 27, 1987 concerning the above-named taxpayer. ...

Jeffrey Chief of Enquiries & Office Examination 903085 SUBJECT: 19(1) This is in reply to our memoranda dated November 2 and 22, 1990 concerning the gift of Canadian Cultural Property by the above taxpayer in the years 1987 and 1988. 24(1) Our Comments In order for a gift of cultural property to be deductible under section 118.1 of the Act, two things are required: 1) the CCPERB must certify that the object meets the criteria set out in paragraphs 23(3)(b) and (c) of the CCEIA, and 2) the donor of the gift must file with his return a receipt issued by the recipient for the fair market value of the gift. ...