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7 April 1992 Administrative Letter 9203306 F- Part X.I Tax on Overcntributions to a RRSP Unedited CRA Tags 204.2       5-920330     24(1) D. Duff             (613) 957-8953 Attention:  19(1)  April 7, 1992 Re:  Part X.1 Tax This is in response to your letter of January 27, 1992 requesting an opinion on the interpretation of the term undeducted RRSP premiums as defined in subsection 204.2(1.2) of the Income Tax Act ("Act").  ...

20 September 1991 Administrative Letter 912376 F- Replacement Property Rules Unedited CRA Tags 13, 44 Dear Sirs Re:  Replacement Property Rules This is in reply to your letter dated July 25, 1991 concerning the application of the replacement property rules in sections 13 and 44 of the Income Tax Act (the "Act") to the series of transactions described below: Facts 1.      2.      24(1) 3.      4.      5.      6.      ...

5 April 1990 Administrative Letter 74816 F- German Pension Unedited CRA Tags 56(1)(a)(i), 81(1)(g), 60(a)   DATE  April 5, 1990 TO  International Audits Division FROM  Financial Industries J.A. Calderwood, Director Division   D.S. Delorey Attention: L.W. Mulligan 957-3495   File No. 7-4816 SUBJECT:  19(1) German Pension This is in reply to your handwritten noted dated March 21, 1990 concerning the above-referenced matter. Our understanding of the situation is that (a)      (b)      (c)     24(1) (d)      (e)      The sole issue on which you seek our views is whether the Department should tax only income portion of the pension payments. ...

Kauppinen   (613) 957-2117 Attention: Thea M. Kreuger   7-4576 SUBJECT:  24(1) This is in reply to your memorandum dated December 6, 1989 wherein you request our opinion regarding the application of subsection 20(12) in the following circumstances. Facts 1.      2.      3.     24(1) 4.      5.      Issue 24(1) Our Opinion 1.      ... Subsection 9(3) states that "income from property" does not include any capital gain from the disposition of that property and "loss from a property" does not include any capital loss from the disposition of that property. 3.      ...

22 July 1992 Administrative Letter 921394A- Frais juridiques Unedited CRA Tags 60 o.1 Le 22 juillet 1992 Notes de l'agent Frais juridiques               dossier 7-921394 Paragraphe 60 o.1) Question soulevée Les frais judiciaires ou extra-judiciaires encourus pour pouvoir faire le rachat d'années de service ou afin de pouvoir adhérer à un régime de pension sont-ils des frais admissibles en vertu de l'alinéa 60 o.1)? ... Considérant ce qui précède, nous sommes toujours d'avis que les frais encourus pour obtenir la permission de contribuer à un fonds de pension ou pour racheter des années de service ne sont pas déductibles en vertu du paragraphe 60 o.1).       23 ...

8 January 1990 Administrative Letter 90M01286 F- Appeal of Adverse Decision Unedited CRA Tags n/a   January 8, 1990 Appeals Branch Technical Interpretations   Division L. ... Fontaine Acting Director 957-9228 Appeals & Referrals Division Subject: 24(1) v MNR Tax Court of Canada We have considered the Reasons for Judgment in respect of the above-noted case heard on November 7, 1989 and it is our view that the adverse decision should be appealed for the following reasons: 1.      2.      3.     24(1) 4.      ...

(b)      As indicated in the latter part of subsection 146(8.2) of the Act, a deduction under that subsection is available only where the related amount was included in the recipient's income.  ... (c)      With respect to (b) above, a deduction under subsection 146(8.2) of the Act would be available where the amount received in respect of the excess contribution was included in income under Part I of the Act by virtue of a section 217 election. ... The trustee or issuer of the RRSP should send their application for the annulment to:           Revenue Canada, Taxation     Registrations Directorate     Pension and Profit Sharing Plans Section     400 Cumberland Street     Ottawa, Ontario     K1A 0L8      If the non-resident's RRSP is retroactively annulled, income credited thereto would be subject to Part XIII tax in the year the income was credited to the RRSP. 2.      ...

15 May 1991 Administrative Letter 91M05136 F- Relocation Expenses Unedited CRA Tags 6(3)(b) and (c), 6)(1)(a), 110(1)(j) SPEECH ON RELOCATION EXPENSES TO:            24(1) CANADIAN INCOME TAX CONFERENCE DATE:      May 15, 1991 SPEAKER:       B.W. ... NON TAXABLE ITEMS ON RELOCATION (1)       disconnection charges and fees for telephone, t.v. aerial, water, space heaters, air conditioners, barbecues, automatic garage door openers and water heaters; (2)       lease cancellation fees; (3)       mortgage discharge penalties; (4)       mortgage interest, property taxes, heat, hydro, insurance and grounds maintenance costs to maintain the former residence after the move provided that reasonable efforts to sell it are being exercised; (5)       long distance phone charges related to the disposition of the old residence; (6)       loss on the sale of the old residence as stated in paragraph 37 of IT-470R.  The loss on the sale is calculated as the original purchase price + capital additions- net selling price; (7)       interest costs on bridge financing in the purchase of the new residence, provided that all reasonable efforts are exercised to dispose of the old residence; (8)       reasonable interim living expenses at the new location while awaiting occupancy of permanent accommodation at the new location; (9)       legal fees and land transfer tax for the purchase of a new residence; (10)      adjustments and alterations to furniture and fixtures from the old residence to accommodate them in the new residence, including plumbing and electrical changes in the new residence for this purpose; (11)      connection and installation charges for utilities, appliances and fixtures which existed at the old residence; (12)      automobile licence, inspection and drivers permit fees where such items were owned at the former location; (13)      the cost of revision to a will necessitated by the move; (14)      moving costs of personal items and household effects including automobile, boat or trailer; * (15)      the cost of house hunting trips to the new location including child and pet care expenses; * (16)      expenses for moving an employee and household out of a remote place after the work has been completed. ...

Gauthier Resource Industries   Director     Section Technical Support Services Peter Lee   (613) 957-8977 Attention: Mervyn Scott         Forestry/Mining Specialist         (West)   7-912003 Logging Tax Deduction- Interest on B.C. ... Act imposes a tax equal to the lesser of: (a)     10% of a taxpayer's income derived from logging operations in B.C., or (b)     150% of the credit that would be allowable under subsection 127(1) of the Act, as if the tax referred to in (a) above was paid. 3.      ... The rationale for our opinion is given in the following paragraphs. 7.      ...

22 January 1991 Administrative Letter 903576 F- Shareholder Benefit- Single Purpose Corporation Unedited CRA Tags 15(l)                  24(1)                    903576                                         L. ... You have requested our interpretation of this stated policy to the following hypothetical situation: i)        Mr. A is an individual resident in Canada; ii)       Mr. A is the sole shareholder of a Canadian-controlled private corporation ("Holdco") whose sole asset consists of a vacation property (the "Property") located in the United States; iii)      The ownership of the Property meets all of the Department's publicly-stated positions on SPC's noted above; iv)       Mr. ...