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2 October 1990 Administrative Letter 90M10336- Allocation raisonnable de revenu entre associés Unedited CRA Tags 103   Le 2 octobre 1990 BUREAU DE DISTRICT DE MONTRÉAL BUREAU PRINCIPAL   Section I des Services   bilingues A l'attention de M. ... Commentaires et motifs à l'appui de nos opinions A.     Les articles  24(1)      24(1)      Puisque la Loi ne définit pas les mots "Deductions for tax purposes", il y a lieu d'interpréter le contrat de société où il faut rechercher l'intention des parties. ... Dans la lettre du 25 septembre 1984  24(1)      24(1) B.     Concernant l'application de l'article 103 de la Loi, nous sommes d'avis qu'il est raisonnable de considérer que l'allocation n'avait pas pour objet principal de réduire les impôts ou d'en différer le paiement étant donné que les parties n'étaient pas liées, qu'il y avait certainement des considérations de nature commerciale qui ont mené les parties à faire cette allocation et  24(1) C.      ...

1993 Administrative Letter 9335656 F- Life Income Funds (LIF) Unedited CRA Tags 60(l), 146.3, 118(3), 56(1)(d.2), 118(7) PRINCIPAL ISSUES: Type of, and reporting requirement for income from LIF POSITION TAKEN: 60(l) annuity report on T4A REASONS FOR POSITION TAKEN: Act; position of Other returns and Guides LEGAL: na FINANCE OPINION: na JURISPRUDENCE: na RCT PUBLICATIONS: na HAA NUMBER: 7251-1 January 27, 1994 Head Office      Head OfficeGuy Levesque      Rulings DirectorateChief      (613) 957-8953Other Returns and Guides Reporting of Life Income Funds ("LIF") This is further to our discussions of January 21, 1994, regarding the reporting of LIF annuities. ...

22 November 1989 Administrative Letter 89M11596- Demande de Renseignements Unedited CRA Tags n/a   November 22, 1989   E.E. Campbell   Legislative and   Intergovernmental   123 Slater Street   957-2067 Objet: 19(1) Pourriez-vous nous aviser si vous avez pu obtenir les reseignements demandés dans notre lettre du 28 avril 1989.  ...

10 March 1992 Administrative Letter 9205306 F- Status of Overcontributions to Pension Plan Unedited CRA Tags 56(1)(a) March 10, 1992 Registered Plans Division Financial Industries Stella Kotlar, Director   Division   P. Spice   957-8953 Attn:  R. Grabs     7-920530 24(1)      This is in reply to your memorandum of February 20, 1992, in which you ask for our opinion on two issues respecting amounts held in a temporary reserve account under the terms of the pension plan for the above-noted organization.  ...

3 September 1991 Administrative Letter 91M09256 F- Tenant Inducements Unedited CRA Tags 12(1)(x)       Question What are Revenue Canada's current assessing practices regarding tenant inducements?  ...

(ii)      payment of the obligation is guaranteed by a non-resident.       ... However, in cases where a guarantee is a separate property it would not, generally, be a qualified investment for an RRSP, DPSP or RRIF.        ... The obligation and rights in respect of the guarantee insurance would not be separately tradeable.       ...

The aggregate fair market value of these shares is $5,000,000. 4.      ... The shareholders of Opco wish to creditor-proof this real estate. 5.      ... Holdco will at all times hold all of the issued and outstanding shares of Newco. 7.      ...

24 January 1992 Administrative Letter 9201966 F- Charitable Foundation Unedited CRA Tags 149.1(1) charitable foundation, 149.1(3) January 24. 1992 Trish Gorie     Business and General Charities Division       Division 5th Floor     H. ... Facts 24(1) Proposed Transactions 24(1) Purpose of the Proposed Transactions It is our understanding that the purpose of this series of transactions is:       (i)     to allow certain researchers at 24(1) to participate in the profits realized as a result of their work, and (ii)     to qualify for certain refundable tax credits offered by the province of Quebec.  ... NCorp's Default on Loan 24(1) may assist NCorp obtain financing in one of two ways: (i)     provide a loan guarantee, or (ii)     pledge its assets as security for the loan. ...

11 January 1990 Administrative Letter 90M01086 F- Employer Health Tax Act of Ontario Unedited CRA Tags n/a   January 11, 1990 Mr. Gilles Gaignery Provincial and International Access to Information Relations Division And Privacy Legislative and Intergovernmental   Affairs Branch   E.E. Campbell   (613) 957-2067      File No. 90M01086 Employer Health Tax Act of Ontario  24(1) Further to our meeting with yourself and 19(1)  we are enclosing herewith the correspondence exchanged with Ontario in this matter, along with a copy of the legislation. 21(1)(b) The agreement is probably too broad.  ...

27 August 1990 Administrative Letter 900646 F- Deductibility of Advertising Expenses in a Magazine Unedited CRA Tags 19   900646   A.Y. Ho   (613) 957-2094     EACC 9259 Attention: 19(1) August 27, 1990 Dear Sirs: This is in reply to your letter of May 3, 1990, wherein you requested our opinion on the deductibility of the advertising expenses in a magazine. You understand that publications which meet the following criteria will satisfy the conditions for deductibility: 1)     produced regularly not less than 4 times per year, 2)     bearing date of issue, 3)     containing articles of general interest, and 4)     are Canadian owned You ask if a periodical printed in the United States will satisfy the conditions to enable a Canadian advertiser to deduct the cost of an advertisement for income tax purposes. ...