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Campbell   (613) 957-2067 October 3, 1989 19(1) Re:  Visit by 19(1) regarding collection matters In your letter of September 29, 1989, you requested permission for 19(1) to come to Canada for the purpose of contacting delinquent taxpayers. ...

Section 180.2 imposes a tax on every individual for each taxation year equal to the lesser of: (a)     the net amount of benefits received under the Old Age Security Act or, for taxation years before 1993, family allowance under the Family Allowances Act, and (b)     15% of net income in excess of $50,000 (indexed after 1988). ...

Afin de déterminer s'il y a disposition d'un intérêt dans une police d'assurance, il faut s'en remettre à la définition de " disposition " au paragraphe 148(9). ...

19 October 1989 Administrative Letter 58586 F- Retiring Allowance Unedited CRA Tags 56(1), 245(2) 19(1) File No. 5-8586   D.S. Delorey   (613) 957-3495 October 19, 1989 Dear Sirs: This is in reply to your letter of August 24, 1989. ...

22 September 1989 Administrative Letter 58676 F- Association of Corporations Unedited CRA Tags 256(1), 256(1.1), 256(5.1) 19(1) File No. 5-8676   H.K. Tilak   (613) 957-2122 September 22, 1989 Dear Sirs: Re:  Subsections 256(1). (1.1) and (5.1) of the Income Tax Act We are writing in response to your letter of September 8, 1989 in which you requested our opinions with respect to the application of subsections 256(1.1) and 256(5.1) of the Income Tax Act (the "Act") for the purposes of determining whether or not two corporations are associated with each other within the meaning of subsection 256(1) of the Act in the hypothetical situation described below. ...

Gauthier Resource Industries Director Section   John Chan   (613) 952-9019 S. ...

10 August 1989 Administrative Letter 58436 F- Interest Charges- Late Payment of Income Tax Unedited CRA Tags n/a   August 10, 1989 Enquiries and Taxpayer J.A. ...

Campbell   (613) 957-2067 September 14, 1989 Re:  Tenth Technical Conference Attached hereto are the registration forms for the above conference for the Canadian delegates, Edward Campbell and John Archer.  ...

Campbell   (613) 957-2067 September 27, 1989 19(1) Re:  CANADIAN MANAGEMENT DEVELOPMENT PROGRAM This will confirm our conversation of September 26, in regard to the participants in the above program who are staying at your hotel. ...

Principal Issues: Whether services of "other individuals" within meaning of clauses 206(1.1)(d)(iii)(C) & (D) can include services of a type not normally provided by employees. ...