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27 February 1990 Ministerial Correspondence 57484 F- Canada-Australia Income Tax Convention on Residence Unedited CRA Tags n/a 19(1) File No. 5-7484   R.C. O'Byrne   (613) 957-2126 February 27, 1990 Dear Sirs: Re:  Article 4 Canada-Australia Income Tax Convention (the "Convention") This is in reply to your letter of January 30, 1989 in which you asked whether an Australian Non-Profit Society (a "Society") would be considered a resident of Australia for purposes of the Convention.  ...

14 November 1989 Ministerial Correspondence 58904 F- Attribution Rules Unedited CRA Tags 56(4.1) 19(1) File No. 5-8904   D.S. Delorey   (613) 957-3495 November 14, 1989 Dear Madam: This is in reply to your letter of October 13, 1989 concerning the attribution rule in subsection 56(4.1) of the Income Tax Act. ...

12 January 1990 Ministerial Correspondence 58934 F- Funeral Expense Benefit Unedited CRA Tags n/a 19(1) File No. 5-8934   J.D. Jones   (613) 957-2104 Dear Sirs: Re:  Funeral Expense Benefit This is in reply to your letter of October 20, 1989, wherein you requested our opinion on whether a funeral expense benefit would be permitted under a Health and Welfare Trust. 24(1) In order for a particular benefit to be permitted under a Health and Welfare Trust, the benefit program must be limited to those described in paragraph 1(a) to (d) in IT-85R2, it is our view that this benefit could not be included as a benefit under a Health and Welfare Trust without causing the trust to become an employee benefit plan or employee trust as the comments contained in paragraph 3 of IT-85R2 indicate.  ...

2 November 1989 Ministerial Correspondence 1854 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 1-854   S. Leung   (613) 957-2116 November 2, 1989 Dear Sirs: Re: 24(1) Advance Income Tax Ruling 24(1) This is in reply to your letter of October 25, 1989 in which you advised us that certain difficulties have delayed completion of the proposed transactions referred to in our advance income tax ruling 24(1) dated 24(1)   (the "Ruling Letter"). ...

13 December 1989 Ministerial Correspondence 32614- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) 3-2614   B. Barsalo   (613) 957-8284 Le 13 décembre 1989 Monsieur, OBJET:  24(1) Demande de decisions anticipées La présente fait suite à votre lettre du 30 novembre 1989 dans laquelle vous exprimez le désir de retirer votre demande de décisions anticipées du 4 août 1989 pour le compte de la coopérative en titre.  ...

25 October 1990 Ministerial Correspondence 902444 F- Transfer of Property to Corporation by Shareholder Unedited CRA Tags 85(1)(c.1) 24(1) 902444   M.P. Sarazin   (613) 957-2125 19(1) October 25, 1990 Dear Sirs: Re:  Paragraph 85(1)(c.1) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter dated September 7, 1990 in which you requested a technical interpretation on the application of paragraph 85(1)(c.1) of the Act to the following hypothetical situation. ...

22 November 1990 Ministerial Correspondence 903314 F- Limited Partnership Interest and Butterfly Reorganization Unedited CRA Tags 55(3)(b) 24(1) 903314   A.A. Cameron   (613) 957-2115 19(1) November 22, 1990 Dear Sirs: Re:  Limited Partnership Interest and Paragraph 55(3)(b) of the Income Tax Act (the "Act") We are writing in response to your enquiry of November 22, 1990 wherein you requested our views concerning the treatment of a limited partnership interest held by a corporation for purposes of the "type of property" requirement contained in the above provision of the Act. ...

11 October 1989 Ministerial Correspondence 58624 F- Independent Trustee for DPSP Unedited CRA Tags n/a   October 11, 1989 Registered Pension and Financial Industries Division Deferred Income Plans Division A.B. Adler   (613) 957-8962 Attention: S. Kotlar Director File No. 5-8624 Subject: Independent Trustee for DPSP Enclosed, for your use, is a copy of the August 30, 1989 letter from 19(1) Since 19(1) seeks confirmation that a director may be considered as the trustee of a DPSP in circumstances that do not seem to fit your administrative rule outlined in paragraph 18(a) of Information Circular 77-IR3 we request that you review such circumstances and respond to her directly. ...

16 January 1990 Ministerial Correspondence 90M01704 F- Bill C-28 Amendments Unedited CRA Tags 60(o.1), 146(2)(c.4)(i)   January 16, 1990 Current Amendments and Bilingual Services Regulations Division Section II Legislative Affairs Directorate Alain Godin   957-8979 Mr. ...

7 June 1990 Ministerial Correspondence 5900454 F- Diamond Deposits- Mineral Resource Unedited CRA Tags 248(1) mineral resource 24(1) File No. 5-900454   G.R. White   (613) 957-8585 Attention:   19(1) June 7, 1990 Dear Sirs: Re:  Diamond Deposits- Mineral Resource We are writing in reply to your letter dated April 12, 1990 in which you requested certification that a diamond deposit discovered 24(1) would qualify as a mineral resource as that term is defined in subsection 248(1) of the Income Tax Act (the "Act"). ...