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4 December 1990 Ministerial Letter 9025858 F- Lease Inducement Payments Received by Tenant Unedited CRA Tags 12(1)(x)   December 4, 1990 HEAD OFFICE HEAD OFFICE Appeals Branch Rulings Directorate Appeals & Referral Division Leasing & Financing Section   Peter Lee Attention: Mr. ... We commented:      In our view, our position concerning lease inducement payments is not affected by the decisions of the courts in the Consumers' Gas cases noted above.       ... The six criteria are: (a)     the payment was entirely voluntary; (b)     it was given by persons who had no business relations with the taxpayer; (c)     it was unrelated to the taxpayer's business activities; (d)     the taxpayer had no legal right to demand any portion of the fund; (e)     at the time of the loss he had no expectation of being so compensated; and (f)     it was unlikely to ever happen again.       ...

15 August 1989 Ministerial Letter 74178 F- Form T700 Unedited CRA Tags 7.1, 6(7)(b)   August 15, 1989 J.M. ... Parnanzone   957-9232 ATTN:  D. Jones     File No. 7-4178 SUBJECT: FORM T700 This is in reply to Mr. ... See section 7.1, and particularly subsection (6) thereof, of the Saskatchewan Income Tax Act and the related regulations (The Corporate Tax Reduction for New Small Business Regulations).       ...

24 August 1990 Ministerial Letter 59478 F- Computation of Income from an Active Business of a Foreign Affiliate Unedited CRA Tags 95(2)(a)(ii)   24(1) 24(1) 5-9478   O. Laurikainen   (613) 957-2129 Attention: 19(1) August 24, 1990 Dear Sirs: Re: Subparagraph 95(2)(a)(ii) of the Income Tax Act (the "Act") This is in response to your letter of January 24, 1990.  ...

Income Tax Convention Unedited CRA Tags Article XIII(8), Canada/US Treaty   September 28, 1990 TO: FROM: International Audits Division Technical Publications L.W. Mulligan Division Competent Authority Section Technical Review Section   S. ... Income Tax Convention in support of his request for the remission of the tax liability on the gain.     ...

8 June 1992 Ministerial Letter 9215108 F- Change In Control Carryover Of Tax Pools Unedited CRA Tags 111(4), 111(5), 111(5.1)   R. Albert/ga   957-2131 June 1, 1992 Minister/DM's Office     Y.S. 92-3646T Central Records Author Section Chief D.O. (?) ...

26 June 1989 Ministerial Letter 32428- Déductibilité des intérets Unedited CRA Tags 20(1)(c)   19(1) File No. 3-2428   (613) 957-8971   A. ... Votre dépôt au montant de 325.00 $ vous sera retourné  son pli distinct. ...

8 March 1990 Ministerial Letter 59638 F- Deemed Year End Where Change of Control Unedited CRA Tags 249(4) 19(1) File No. 5-9638   D. Yuen   (613) 957-2111 March 8, 1990 Dear Sirs: Re: Subsection 249(4) of the Income Tax Act (Canada) (the "Act") We are writing in response to your letter of February 19, 1990 wherein you requested our opinion on the applicability of subsection 249(4) of the Act in the following situation:-      A U.K. company has a wholly-owned Canadian Subsidiary and a branch operation.-      the income earned from the branch operation is subject to tax under Part I of the Act.-      During the year, control of the U.K. company was acquired. ...

16 October 1989 Ministerial Letter 58298 F- Disposition of Capital Property Unedited CRA Tags 53(1)(h), 20(1)(c), 18(2), 18(1), 18(1)(a)   October 16, 1989   5-8298   Dear Sirs: Re: Our file 5-7548 We are writing in reply to your letter of June 19, 1989 in which you asked for our comments concerning the disposition of capital property of a taxpayer to whom the provisions of paragraph 53(1)(h) regarding interest on undeveloped land are not available. ...

30 November 1989 Ministerial Letter 32028- Demande de décision anticipée Unedited CRA Tags n/a 19(1) Your File No. 88-02-01355   Our File No. 3-2028   A. Simard   (613) 957-8981 Le 30 novembre 1989 Monsieur, Objet:  Demande de décision anticipée 24(1) La présente fait suite à l'entretien téléphonique (Simard 19(1)  du 2 novembre 1989 relativement à votre demande de décision anticipée du 21 novembre 1988 pour le compte du contribuable mentionné plus haut, par lequel vous exprimez le désir de retirer cette demande.  ...

Principales Questions: Est-ce que deux personnes vivant sous le même toit peuvent « vivre séparées » pour les fins de l’application des alinéas 56(1)b) et 60b) de la Loi concernant les pensions alimentaires dans la situation particulière soumise. ... Rushton, 2 D.L.R. (3d) 25, portant sur une demande de divorce a fait les commentaires suivants concernant l’expression « vivait séparé »: The word « separate and appart » are disjunctive. ...