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31 October 1989 Ministerial Correspondence 58344 F- Income Earned in Jamaica Unedited CRA Tags 126, 122.3 19(1) File No. 5-8344   J.E. ... Paragraph 2 provides two exceptions to the rule in paragraph 1, namely: (a)     where the remuneration earned in the other Contracting State does not exceed a specified amount; and (b)     where the taxpayer is present in the other State for not more than 183 days in the year, his remuneration is paid by an employer who is not resident in that other State and such remuneration is not borne by a permanent establishment of the employer in that other State.       ... Clark for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch c.c.:      F. ...

28 July 1989 Ministerial Correspondence 73924 F- Mine Reclamation Expenditures Unedited CRA Tags 18(1) 19(1) File No. 7-3924   G.R. ... Our understanding of the salient provisions of the reclamation Act is as follows: 1.      ... Paragraph 18(1)(m) of the Act provides that no deduction shall be made in respect of "...any amount... paid or payable by virtue of an obligation imposed by statue to (i)     Her Majesty in right of... a province, (ii)     an agent of Her Majesty in right of... a province, or (iii)     a corporation, commission or association that is controlled by Her Majesty in right of... a province or by an agent of Her Majesty in right of... a province as a royalty, tax..., lease rental or bonus or as an amount, however described, that may reasonable be regarded as being in relation to (iv)     the acquisition, development or ownership of a Canadian resource property, or (v)     the production in Canada of... ...

16 February 1990 Ministerial Correspondence 90M02164 F- IT-148R2 "Recreational Properties and Club Dues" Unedited CRA Tags 18(1)(1)(i)   February 16, 1990 R.C. ... Parnanzone   Tel. (613) 957-9232   File No. 90M02164 Subject: IT-148R2 "Recreational Properties and Club Dues" For your information enclosed is a copy of the Addendum to Adverse Decision Report of December 8, 1989, including relevant attachments, prepared by Appeals Branch on the unreported adverse court decision in Ontario Store Fixtures Inc. ... Bernhard BuetowA/DirectorTechnical Interpretations DivisionLegislative and Intergovernmental Affairs Branch SP/hm(21) COR "A" c.c.        ...

19 April 1990 Ministerial Correspondence 5900364 F- Trust Designation- "Amounts Deemed not Paid" Unedited CRA Tags 104(6), 104(13.1), 104(13.2), 108(1) cost amount, 122(2)(d) 19(1) File No. 5-900364   D.S. Delorey   (613) 957-3495 April 19, 1990 Dear Sirs: Re: "Amounts Deemed Not Paid" Subsections 104(6), 104(13.1) and 104(13.2) of the Income Tax Act (the "Act") This is further to our letter of December 1, 1989 concerning designations by a trust under subsections 104(13.1) and 104(13.2) of the Act. ... The payment may be made either by (a)     reimbursing the trustee, (b)     giving the trustee a cheque made payable to the Receiver General, or (c)     receiving a net amount from the trustee; i.e., an amount equal to the beneficiary's share of the income of the trust less his share of the taxes. ...

XXXXXXXXXX 2009-033450 Le 30 juillet 2009 Monsieur, Objet: Cotisation- entreprise de prestation de services personnels La présente fait suite à la nouvelle cotisation émise à l'encontre de la société XXXXXXXXXX (" Société ") dont vous êtes l'actionnaire principal. ... Par le fait même, l'Agence du revenu du Canada (" ARC ") a refusé la déduction de plusieurs dépenses aux termes de l'alinéa 18(1)p) de la Loi de l'impôt sur le revenu (" Loi "). ... Nos commentaires Le paragraphe 125(7) définit une entreprise de prestation de services personnels comme suit: S'agissant d'une entreprise de prestation de services personnels exploitée par une société au cours d'une année d'imposition, entreprise de fourniture de services dans les cas où: a) soit un particulier qui fournit des services pour le compte de la société- appelé " employé constitué en société " à la présente définition et à l'alinéa 18(1)p); b) soit une personne liée à l'employé constitué en société, est un actionnaire déterminé de la société, et où il serait raisonnable de considérer l'employé constitué en société comme étant un cadre ou un employé de la personne ou de la société de personne à laquelle les services sont fournis, si ce n'était de l'existence de la société. ...

This exemption does not apply to a Canadian citizen residing or ordinarily resident in Canada. 3.      ... In order for us to confirm treaty status, however, we would require full details concerning Canadian and Philippines residency status. 4.      ... We will write back to you immediately upon completion of this review. 5.      ...

Hume Division Director Don Lanos   (613) 957-9231 Subject: FORM LL2 (Rev. 89) Further to Ms C. Hussey's memo of November 21, 1989, we are returning the above draft form with the requested final sign-off, subject to the following comments: 1.      ... It is thus up to the Taxpayer to use this form or not. 2.     There is no reference to the Privacy Act nor a Personal Information Bank. ...

Sully Sous-ministre adjoint Secteur de la Politique Minérale 5-9794 Energie, Mines & Ressources Canada Frank S. ... Schell                   Chef en fiscalité (secteur minier)                   Division de l'analyse de la politique fiscaleLe 23 mars 1990Monsieur, Objet:  24(1) Nous avons reçu une demande de confirmation à savoir 24(1) se qualifie à titre de ressource minérale selon le sens donne à cette expression au paragraphe 248(1) de la Loi de l'impôt sur le revenu. ... Directeur général intérimaireDirection des décisionsDirection générale des affaires législatives & intergouvernementales ...

15 January 1990 Ministerial Correspondence HAV65694 F- Income Verification Program Community Council Unedited CRA Tags 241(5)   January 15, 1990 R. Gendron Provincial and International Manager Relations Division Tax Returns Group Al Watson Tax Roll Operations Section 957-2072 HAV 6569-4   HBW 6569-4 Income Verification Program Community Council We are writing further to your memorandum of July 7, 1989, and September 12, 1989, concerning the acceptability of the consent form used by the Community Council of the 24(1)  Newfoundland to access taxpayer information. ... In order to meet the requirements, we recommend the following wording:      "I hereby nominate the Chairperson of the Community Council, or anyone authorized in writing by the Chairperson, as my agent to receive from Revenue Canada data derived from any portion of my (year)  Income Tax Return". ...

We apologize for the delay in providing the response. 1.     A Co is an automobile leasing company.  It buys cars from most of the car manufacturers and leases them primarily to corporate customers. 2.      ... Any particular key employee could be driving a demonstrator at any time. 5.      ...