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22 February 1990 Ministerial Correspondence 59554 F- Definition of Designated Shareholder- Meaning of "Any Group of Employees" Unedited CRA Tags 4901(2), 111(5) 19(1) File No. 5-9554   A.B. Adler   (613) 957-8962 February 22, 1990 Dear Sirs: This is in reply to your letter dated January 12, 1990 in which you requested clarification of this Department's interpretation of "any group of employees" as used in paragraph (d) of the definition of "designated shareholder in subsection 4901(2) of the Income Tax Regulations ("Regulations"), and provided the following two examples for our consideration.       ... The remaining voting shares are widely held with no individual employee owning more than 2% of the shares.       ...

. / Request related to the CRA's refusal to grant the transfer of the unused portion of the DTC to requestor's constituents. Position Adoptée: Aucune / None Raisons: Commentaires généraux fournis. / General comments provided. ... Le terme « enfant » n’est pas défini dans la Loi, mais le paragraphe 252(1) de la Loi élargit, pour fins fiscales, son sens courant en y incluant notamment « une personne qui est entièrement à la charge du contribuable et dont celui-ci a la garde et la surveillance, en droit ou de fait, ou les avait juste avant que cette personne ait atteint l’âge de 19 ans ». ...

24 November 1989 Ministerial Correspondence 89M11344 F- Revision of IT-304- CCA on Condominiums Unedited CRA Tags n/a   November 24, 1989 Publications Division Business and General   Division R.C. ... The sentence would then read as follows:      "For example, a single unit within the building (which would be a class 6 building if it were not a condominium) is itself considered to be a class 6 building. ...

8 November 1989 Ministerial Correspondence 58674 F- Interest Deductibility Unedited CRA Tags n/a 19(1) File No. 5-8674   Peter Lee   (613) 957-2745 November 8, 1989 Dear Sirs: Re:  Interest Deductibility Asset Substitution We are writing in reply to your letter of September 11, 1989, wherein you requested our opinion with respect to interest deductibility in a situation where the source of income would be exchanged for new income source. ... However our general views on interest deductibility, with respect to a situation where the income source has been changed, were set out in the 1984 Canadian Tax Foundation Conference Report. question 18 of the Round Table as follows:      "Where one income is disposed of and the proceeds are used to acquire another income source, interest on the borrowed money that was used to acquire the first income source will continue to be deductible to the extent that the borrowing is reflected in the cost of the new income source. ...

Szeszycki   (613) 957-2103   File No. 7-4684 April 23, 1990 Re:  Leasing Costs Deduction We are responding to your faxed enquiry dated January 23, 1990, received by our Head Office Source Deductions Division, wherein you requested the Department's opinion as to the meaning of the term "amounts deducted" as that term is used in paragraph 67.3(c) of the Income Tax Act (the "Act").  ... Yours truly, for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.       ...

16 November 1989 Ministerial Correspondence F3344 F- Retiring Allowances- Revision of IT-337R2 Unedited CRA Tags n/a   November 16, 1989 Publications Division Current Amendments and   Regulations Division Mr. ... Sheerin  957-2079 Director   F-3344 Interpretation Bulletin Project #1507 Retiring Allowances Revision of IT-337R2 This is in reply to your memorandum of October 16, 1989 prepared by T. ...

24 July 1990 Ministerial Correspondence 59674 F- No Deemed Capital Loss on Debt Obligation of Corporation on Change of Control Unedited CRA Tags 39(2), 111(4), 248(1) small business corporation 24(1) 5-9674   S. ... Situation 1.     A corporation has a capital debt obligation (payable) denominated in a foreign currency. 2.     Control of the corporation has recently been acquired. 3.     There were unrealized foreign exchange losses with respect to the capital debt obligation at the time control of the corporation was acquired. ...

25 September 1990 Ministerial Correspondence 74724 F- Privileges and Immunities of International Organizations Unedited CRA Tags 104(1), 104(2)   September 25, 1990 C. ... Arsenault Provincial and International 957-2126 Relations Division   7-4724 Subject:  Privileges and Immunities (International Organizations) Act This is in reply to your memorandum dated February 13, 1990.  ... However, we can make the following observations which hopefully will be of assistance to you: 1.      ...

We nevertheless offer the following general comments with respect to the issues raised in your letter. 1.      ... (b)     Where the trust is an inter-vivos trust of the type described in subsection 122(2) of the Act, the payment might constitute a gift for the purposes of paragraph 122(2)(d) of the Act.  ... We are prepared to pursue this further if the issue is the subject matter of an advance income tax ruling request. 2.      ...

6 November 1989 Ministerial Correspondence 58314- Gain en capital Unedited CRA Tags 40(2)(b), 54 résidence principale, 110.6(3), 245, 248(1) entreprise 19(1) File No. 5-8314   A.M. Bourgeois   (613) 957-8314 Le 6 novembre 1989 Objet:  Gain en capital La présente est en réponse à votre lettre reçue le 6 juillet 1989 dans laguelle vous demandez l'interprétation du Ministère sur les dispositions de l'article 245 et du paragraphe 110.6(3) de la Loi de l'impot sur le revenu (la "Loi"). ... À     cet effet, nous ténons à mettre en relief certains points du bulletin d'interprétation IT-218R qui peuvent être pertinents: a)     La définition du terme "entreprise" au paragraphe 248(1) de la Loi peut s'appliquer à une ou à quelques transactions isolées; b)     Les facteurs retenus par les tribunaux et énumérés au paragraphe 3 devraient être analysés actentivement; c)     Si le particulier a abandonné son intention première lors de l'achat d'un immeuble, l'intention seconde sera considérée. ...