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McNally   Directrice Andrée Simard   (613) 957-4364      7-4644 OBJET: Alinéa 18(1)(a) de la Loi de l'impôt sur le revenu (LIR) La présente est en réponse à votre note de service du 10 janvier 1990 par laquelle vous nous demandez notre opinion relativement au sujet mentionné ci-dessus. Vous nous avez soumis les faits suivants: 1.      2.      3.     24(1) 4.      5.      ... A cet égard, nous avons analysé les déductions possibles suivantes en ce qui concerne le solde dû relatif à la disposition de la clientèle. a)      Alinéa 20(1)p) LIR      Aucune déduction en vertu de l'alinéa 20(1)p) LIR ne peut être réclamée par le contribuable car ce dernier n'a pas exploité son entreprise au cours de l'année où la créance est devenu mauvaise. b)      Paragraphe 20(4.2) LIR      Puisque la disposition des biens a eu lieu avant le 18 juin 1987, aucune déduction en vertu du paragraphe 20(4.2) LIR ne peut être réclamée.       ...

The facts as given are as follows; 1.      2.      24(1) 3.      4.      24(1) Although you have asked for a technical interpretation, it would appear that a proposed transaction by a particular taxpayer is involved.  ... We trust our comments will be of assistance Yours truly, for DirectorBusiness & General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch ...

5 April 1990 Ministerial Correspondence 74814 F- Deferred Compensation Plan Unedited CRA Tags 6(1)(g), 12(4)   April 5, 1990 TO- Source Deductions Division FROM- Financial Industries L. Mancino, Director Division   D.S. Delorey Attention: R. Cousineau 957-3495 Research and Enquiries Section File No. 7-4814 SUBJECT: 24(1) Deferred Compensation Plan (the "Plan") This is in reply to your memorandum of March 16, 1990. ... Our understanding of the situation is as follows: 1.      2.      3.     24(1) 4.      5.     24(1) OUR COMMENTS Our review of the Plan indicates that the requirement in (b) of the coming-into-force provisions of the SDA definition was satisfied such that the deferrals referred to in 5(b) above were appropriate. ...

20 November 1990 Ministerial Correspondence 902764 F- Acquisition of Control Unedited CRA Tags 249(4), 245(2), 111, 256(7)(a)(i), 251(2), 187(4) 24(1) 902764   H. Woolley   (613) 957-8108 19(1) November 20, 1990 Dear Sirs: We are writing in response to your letter dated October 1, 1990 in which you requested our opinion concerning the application of subsections 249(4) and 245(2) of the Income Tax Act (the "Act") to the hypothetical situation described below. We also acknowledge our related telephone conversation of October 11, 1990 19(1) Woolley. 1.      2.     24(1) 3.      4.      5.      24(1) Our Comments The situation outlined in your letter appears to involve actual contemplated transactions and identifiable taxpayers. ...

5 March 1991 Ministerial Correspondence 900024 F- Salesman's Expenses Unedited CRA Tags 8(1)(f), 8(1)(h)   March 5, 1991   NOTE TO RESEARCH FILES                  Business and General                                           Division                                         S. Short                                        (613) 957-2134                                           File No. 900024 Subject: Adverse decisions, Federal Court of Appeal 19(1) The above judgments are final and binding.  ... The Court found that: •     the expression ORDINARILY REQUIRED is met if: 1)     it is an implied term of the contract of employment that the employee is required to carry out SOME of the work away from the employer's place of business, and      failure to meet the implied requirement would likely result in an unsatisfactory performance      or 2)     both the employee and employer recognize that a satisfactory performance can only be achieved by conducting some of the work away from the employer's place of business. 21(1)(b) R.D. ...

19 June 1990 Ministerial Correspondence 900114 F- Status Indians Unedited CRA Tags 81(1)(a) 24(1) File No. 900114 (5-9525)   G. ... The situation outlined is as follows:      24(1)      You ask if the portion of the income earned from the project by the Indian band will be exempt from tax by virtue of paragraph 81(1)(a) of the Act and section 87 of the Indian Act. ... Some important factors to be considered in making such a determination include:-      location of the business office-      where the books and records are kept-      where business transactions with customers and suppliers are arranged-      where employees report for work or are paid from-      where inventory is ordered and often maintained Where it can be established that the reserve is where the permanent establishment of a business is located, then all of the business income earned by individual status Indians would be exempt.  ...

9 February 1990 Ministerial Correspondence 74694 F- Publication of Advance Tax Ruling 3-2141 ("2141") Unedited CRA Tags 55(3)(b)   February 9, 1990 Legislative Affairs Specialty Rulings Directorate Directorate Firoz Ahmed   957-2092 Roy C. ... We suggest it be changed to read as follows:       "The purpose of this transaction is to ensure that the transfer of the Real Property, described in paragraph 5 of this Part, will be exempt from provincial transfer taxes on real property. ... Issue 2 We suggest that the following sentence be added to the end of the first paragraph:       "This ensures that the Real Property will not be indirectly transferred to Holdco X or Holdco Y, which transfer would not be permitted under paragraph 55(3)(b). ...

Day Affairs Branch 957-2136   5-8664 Subject:  24(1) Application of Section 19 to Advertising Flyers or Similar Publications Issue (i)      Representatives of 24(1) (ii)      23 (iii)     Initially the corporation's representatives approached us on a "no-names" basis for our views on this subject.  ... (iv)     24(1)  21(1)(b) Facts 1.      24(1) 2.     24(1) Problem 3.     24(1)  21(1)(b) Our Position 4.       ... Alternative Courses of Action Available to the Corporation 24(1)  21(1)(b) 13.     24(1)  21(1)(b) B.W. ...

The EAP is designed to help maintain or restore an employee's mental and or physical health and to provide access to a network of counsellors to deal with health related problems, such as-     drug and alcohol abuse,-      marital or family difficulties,-      stress and emotional crises,-      poor personal or work relationships,-      career and job concerns,-     financial or legal concerns, and-      single and aging parent troubles. ...

" Page 5 9.     21(1)(b) 10.      Line 17 (paragraph l3)- it may be clearer to use the words "divided by" in place of "over. ... " 13.     Line 17 (paragraph 26)- The words "... taxation years and... ... The following occurrences of `such have been identified:      Page 1, line 28 (Summary). ...