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However, in the absence of sufficient detail, we are unable to offer a definitive response in this regard. 3&4.       ... In view of the repeal of subsection 55(1) the comments in this paragraph should now be read with reference to section 245. 5.      ... Yours truly, for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.        ...

26 July 1990 Ministerial Letter 901558 F- Native Business Interpretation Unedited CRA Tags n/a 24(1) 901558   Glen Thornley   (613) 957-2101 Attention: 19(1) EACC9388 July 26, 1990 Dear Sirs: Re:  Native Business Interpretation This is in reply to your letter of June 25, 1990 requesting clarification with respect to certain activities 24(1) undertaking with status Indians. ... Having stated the foregoing as background information, your questions will be answered in the order raised. a)     Interest earned and credited on a deposit maintained at the 24(1) where the status Indian physically attends that branch and is a member of the 24(1)     band is received as exempt income pursuant to paragraph 6(iv) of IT-62. b)     Interest earned and credited on a deposit maintained at the 24(1) where the status Indian uses the automated teller system (and does not physically attend the branch) and is a member of the 24(1) band is received as exempt income as in (a) above. c)     Interest earned and credited on a deposit maintained at the 24(1) where the status Indian physically attends that branch but is not a member of the 24(1)     band is received as exempt income as in (a) above. d)     Interest earned and credited on a deposit maintained at the 24(1) where the status Indian uses the automated teller system (and does not physically attend the branch) and is not a member of the 24(1) band is received as exempt income as in (a) above. e)     Interest earned on guaranteed investment certificates offered by the 24(1) is considered taxable in the hands of a status Indian as the situs of the payer is off the reserve.  The situs of the payer in this case would be the Head Office of the 24(1) which presumably is not on a reserve anywhere. f)     Interest earned on Canadian government Treasury Bills is considered taxable in the hands of status Indians as the situs of the payer, the Government of Canada, is off the reserve. g)     Interest earned and withdrawn from an RRSP is taxable in the hands of a status Indian as RRSP's are trusted and from information received, we understand that the trustees are generally situated in a Head Office location which is not on a reserve.  ...

Simard   (613) 957-8981 Le 1er novembre 1989 Monsieur, Objet:  Présomption de gain en capital Article 55 de la Loi de l'impôt sur le revenu (L.I.R.) ... FAITS Les faits peuvent se résumer comme suit: 1.     Une corporation transfère un bien à une corporation qui lui est liée en se prévalant des dispositions de l'article 85 (L.I.R.). 2.      ... Le dividende est reçu par une corporation résidant au Canada. 2.     Le dividende est imposable et a donné droit à une déduction en vertu du paragraphe 112((1) ou 138(6) LIR. 3.      ...

Facts 1.     Holdco, a Canadian-controlled private corporation, is wholly owned by Mr. ... Opco, a Canadian-controlled private corporation, is wholly owned by Holdco. 3.     The above outlined corporate share ownership has remained unchanged for over 24 months. 4.      ...

6 April 1990 Ministerial Letter 59788 F- Income Earned under Trusted IRA's Unedited CRA Tags n/a 19(1) File No. 5-9788   A.B. ... Our comments concerning the three specific issues raised by you follow. 1.      ... Should you wish to pursue this issue further we suggest that you write to the Tax Policy and Legislation Branch, Department of Finance, L'Esplanade Laurier, 140 O'Connor Street, Ottawa, Ontario, K1A OG5.       ...

8 August 1990 Ministerial Letter F3818 F- Allocations of Interest by Trust Unedited CRA Tags 144(3), 144(8.2)   August 8, 1990 Returns Processing Current Amendments and Taxroll Operations Section Regulations Division Information Returns Group C. Dubé   957-2076   F-3818 T4PS Rev 90 This is in reply to your round trip memorandum of July 27, 1990 signed by Mr. ... BrysonActing Director Current Amendments and  Regulations Division Enclosure c.c.       ...

16 November 1989 Ministerial Letter 58928 F- Transfer of Retiring Allowances Unedited CRA Tags 60(j.1) 19(1) File No. 5-8928   D.S. Delorey   (613) 957-3495 November 16, 1989 Dear Sirs: Re:  Subsection 60(j.1) of the Income Tax Act (the "Act") This is in reply to your letter of October 13, 1989 concerning the application of subsection 60(j.1) of the Act in the following hypothetical situation: 1.      ... After 2 years of employment with Corporation B, Corporation B's parent acquires control of Corporation A. 3.      ...

FAITS 1.     Un particulier détient 100% des actions d'une corporation privée dont le contrôle est canadien (ci-après "compagnie mère"). 2.     La compagnie mère détient 100% des actions d'une autre corporation privée dont le contrôle est canadien ("filiale"). 3.     Le particulier désire vendre les actions de la compagnie mère. 4.      ...

25 July 1990 Ministerial Letter 901148 F- Interest Income Unedited CRA Tags n/a 24(1) 901148   C.R. ... Facts Our understanding of the facts given to illustrate the issue is as follows:      A consumer signs an order to make a purchase of goods from a Canadian manufacturer/retailer and pays a cash deposit which is not refundable after 30 days.  ... 2)     Are manufacturers' rebates, such 85 those offered by auto and appliance retailers, required to be included in the income of the purchaser of such products? ...

2 October 1989 Ministerial Letter F3248 F- Capital Cost Allowance- Class 8 Property- Special Release to IT-472 Unedited CRA Tags n/a   October 2, 1989 Mr. ... Burnett 957-2078   File No. F-3248 Interpretation Bulletin Project Number 1685 Capital Cost Allowance- Class 8 Property Special Release to IT-472 We have reviewed the above draft project and have no comments with respect to policy matters, current or pending, that are relevant to positions taken in the draft. We do, however, have the following comments: 1)     Page 2- Subparagraph 1(iii)- reference "10(g) to (v)" should be "10(g) to (w)" and reference "34 or 37" should be "34, 37 or 39". 2)     Page 3- Paragraph (d)- The grandfathering provision only applies to property used to earn rental income. ...