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17 January 1990 Administrative Letter 90M01416 F- T1 Returns Unedited CRA Tags n/a   January 17, 1990 Assessing and Enquiries Directorate Technical Interpretations   Division Attention:  P. ...

27 November 1989 Administrative Letter 59036 F- RRSP Unedited CRA Tags 146(16), 206(2), 248(1) cost amount 24(1) File No. 5-9036   A.B. Adler   (613) 957-8962 November 27, 1989 Dear Sirs: This is in reply to your letter of November 2, 1989 in which you requested clarification of the application of subsection 206(2) of the Income Tax Act ("Act") in specific circumstances. ...

11 April 1990 Administrative Letter 32716- Exemption d'un organisme public Unedited CRA Tags 149(1)(c) 19(1) File No. 3-2716   A. Simard   (613) 957-4364 Le 11 avril 1990 Monsieur, Objet:  24(1) demande de décision anticipée La présente fait suite à votre lettre du 2 octobre 1989 dans laquelle vous demandez une décision anticipée pour le compte du contribuable mentionné ci-haut. ...

15 February 1990 Administrative Letter 59446 F- Registered Education Savings Plan Unedited CRA Tags n/a 19(1) File No. 5-9446   D. Duff   (613) 957-3498 February 15, 1990 Dear Sir: This is in reply to your letter of January 17, 1990 24(1) For plans to be accepted for registration as a RESP for purposes of the Income Tax Act (the Act), and to remain registered, a trust established under the plan must hold property for purposes specified in the Act.  ...

6 October 1989 Administrative Letter 58646 F- Deposit Insurance Corporation Unedited CRA Tags 137.1(5)(a), 137.1(5)(b), 137.1(4)(a) 19(1) File No. 5-8646   A. Seidel   (613) 957-8960 October 6, 1989 Dear Sirs: This is reply to your letter dated September 7, 1989 with respect to the tax treatment of an amount received by a "deposit insurance corporation" ("DIC"), as defined in paragraph 137.1(5)(a) of the Income Tax Act (the "Act"), in repayment of a grant, subsidy, or other assistance which a DIC had previously provided to a "member institution", as defined in paragraph 137.1(5)(b) of the Act. ...

27 June 1989 Administrative Letter 58186 F- IT-428 on Wage Loss Replacement Plans Unedited CRA Tags n/a 19(1) File No. 5-8186   J.D. Jones   (613) 957-2104 June 27, 1989 Dear Sirs: Re:  Interpretation Bulletin IT-428 Wage Loss Replacement Plans This is in reply to your request received June 6, 1989 concerning a wage loss replacement plan wherein you requested the Department's opinion on whether a plan would be considered an employee-pay-all plan in the following situation. ...

19 February 1990 Administrative Letter 59186 F- Interpretation Bulletin IT-454 Unedited CRA Tags n/a 19(1) File No. 5-9186   A.W. Larochelle   (613) 957-2140 February 19, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-454 This is in reply to your letter of December 1, 1989 requesting the Department's views withe respect to the above Interpretation Bulletin as it relates to the situation describe in your letter. ...

9 March 1990 Administrative Letter 90M03056 F- Effect of Bill C-28 on Medical Expenses of Environmentally Hypersensitive Persons Unedited CRA Tags n/a 19(1) File No. 90M03056   Don Lanos   957-9231 March 9, 1990 I am writing further to representations made on your behalf by: Your case has been thoroughly reviewed and compared with the guidelines for recommending remissions.  ...

14 February 1990 Administrative Letter 74626 F- Admissibility of Universal Life Policies as Charitable Donations Unedited CRA Tags n/a   February 14, 1990 Registration Financial Industries Division Charities Division M.M. Trotier Ron Porteous 957-8957   File No. 7-4626 Subject: Universal Life Policies 24(1) Following your telephone conversation on February 9, 1990 with Michele Trotier of our Directorate, this is to confirm our response to your query of January 3, 1990 as to whether gifts of "universal life" policies can qualify as charitable donations as described in Interpretation Bulletin IT-244R2. ...

19 June 1989 Administrative Letter 58126 F- Shareholder Benefits Unedited CRA Tags n/a 19(1) File No. 5-8126   G. Thornley   (613) 957-2101 June 19, 1989 Dear Sirs: Re:  Shareholder Benefits This is in reply to your letter of May 18, 1989, and further to our telephone conversation of June 12, 1989 regarding shareholder benefits in respect of a "single purpose corporation" holding personal use property in the United States. 19(1) In this manner your client will, you state, personally defray all operating cost of the apartment net of the charge-back to the operating company.  ...