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16 November 1989 Administrative Letter 58536- Montant cumulatif des immobilisations admissibles Unedited CRA Tags 20(1)(b) 19(1) File No. 5-8536   A.M. Bourgeois   (613) 957-8974 Le 16 novembre 1989 Monsieur, Objet: Interprétation technique de l'alinéa 20(1)b) La présente est en réponse à votre lettre du 15 août 1989 dans laquelle vous demandez l'interprétation du Ministère sur les dispositions de l'alinéa 20(1)b) de la Loi de l'impôt sur le revenu (la "Loi").  Plus précisément vous demandez notre opinion sur le commentaire suivant lequel apparaît dans le Canadian Tax Reporter, CCH Canadian Limited, Vol. 2, section 5051, p.4715:      "It should also be noted that while eligible capital expenditures arise only in respect of a business, the deductions under paragraph 20(1)b) may also reduce income from property.. ...

6 December 1990 Administrative Letter 900996 F- Deductibility of Costs of Distributing Mutual Fund Units Unedited CRA Tags n/a 24(1) 900996   A.Y. Ho   (613) 957-2095 19(1) December 6, 1990 Dear Sirs: Re:  Deductibility of Costs of Distributing Mutual Fund Units This is in reply to your letter of May 24, 1990 wherein you asked us to confirm that a taxable Canadian corporation would be entitled to deduct the costs incurred for distributing mutual fund units on a current basis. To illustrate your question, you have provided us with the following hypothetical facts:      A taxable Canadian corporation manages end markets the units of several Canadian mutual funds. ...

20 February 1990 Administrative Letter 59486 F- Special Purpose Corporations Unedited CRA Tags 15(1)   February 20, 1990 Vancouver District Office Specialty Rulings Chief of Audit Directorate   P. ... Schneider (613) 957-2123 Audit Review Section   File No. 5-9486 Re:  Special Purpose Corporations This is in reply to your memorandum of January 29, 1990 wherein you requested that we clarify, for a particular taxpayer, the Department's administrative concession with regards to the application of subsection 15(1) of the Act to a particular situation. ...

4 October 1989 Administrative Letter F3296 F- Non-resident Income Earned in Canada Unedited CRA Tags n/a   October 4, 1989 Mr. ... McColm   957-2068   File No. F-3296 IT Bulletin Project No. 1658 Non-Resident Income Earned in Canada Revision of IT-420R2 We have reviewed the above draft project and have no comments with respect to policy matters, current or pending, that are relevant to positions taken in the draft. ...

15 January 1990 Administrative Letter F3306 F- Investment Tax Credit and Settlement of Debts Unedited CRA Tags 80(1), 127(11.1)   January 15, 1990 Mr. ... Dath Current Amendments and Director Regulations Division Business and General Division   D.C. Burnett (957-2078)   F3306/3363 Subsections 80(1) and 127(11.1) of the Income Tax Act This is in response to the memorandum of September 25, 1989 prepared by C. ...

6 July 1990 Administrative Letter F3696 F- Election Re Tax Withholding from Capital Gain or Dividend Unedited CRA Tags 153(1)(n)   July 6, 1990 Mr. ... Allington   957-2064   F-3696 Paragraph 153(1)(n) For your information we are enclosing copies of correspondence which we received from the Specialty Rulings Directorate concerning whether a taxpayer may elect under paragraph 153(1)(n) to have an amount withheld from a capital gain or dividend. ...

Collin- Adverse Decision Unedited CRA Tags 62(3)(e)   August 1, 1990 Appeals and Referrals Division Current Amendments and   Regulations Division L.C. ... Adler Acting Director 957-2066   F-3746 The Queen v. Merton A. Collin Adverse Decision of the Federal Court- Trial Division This is in reply to the memorandum of June 18, 1990, prepared by Josephine Yu, concerning the treatment of a prepayment of mortgage interest as a selling cost for purposes of paragraph 62(3)(e) of the Income Tax Act. 21(1)(b) B.J. ...

18 July 1989 Administrative Letter 58136- Déductibilité des frais de déplacement Unedited CRA Tags 8(1)(h), 6(1)(b)(vii.1), 3, 5, 7 19(1) File No. 5-8136   A.M. ... Pour qu'un contribuable soit en droit de réclamer ses frais de déplacement en vertu de l'alinéa 8(1)h) de la Loi, il doit respecter trois conditions, soit: 1.      ... a été tenu, en vertu de son contrat d'emploi, d'acquitter les frais de déplacement engagés par lui pour l'accomplissement des fonction de don emploi et 3.      ...

While the Act does not specifically encourage non-resident investment, a mutual fund trust may be said to have the following "advantages" with respect to non-resident investors: (a)      A mutual fund trust is exempt from Part XII.2 of the Act. ... (b)      Provided certain conditions are met, a unit of a mutual fund trust is not taxable Canadian property. ... (c)      Capital gains of the trust can be designated as capital gains of the non-resident beneficiaries (subsection 104(21) of the Act applies only to beneficiaries resident in Canada unless the trust is a mutual fund trust). ...

28 May 1990 Administrative Letter 58756 F- General Anti-avoidance Rule and Cash Basis Tax Filers Unedited CRA Tags 245, 28(1)(c) 24(1) File No. 5-8756   C. ... The farmer is however required to comply with all the provisions of section 28 of the Act.  2.      ... In all likelihood the excess will be sold to other farmers, but in a different tax  period. 3.      ...