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16 November 1989 Ministerial Letter 74238 F- Child Tax Credit and Computation of Family Net Income Unedited CRA Tags 122.2, 122.4   November 16, 1989 Non-Resident Taxation Division Specialty Rulings K. ... Your concern arises because of the following statement contained in Information Circular 80-3R2 (cancelled in December, 1986) at paragraph 17:      "A spouse is still considered to have resided with the claimant, at December 31, if separated only for business, employment, medical or educational reasons. ... In this regard we refer you to the following comments contained in Interpretation Bulletin IT-221R2 at paragraphs 4 and 8: Paragraph 4  "Where a Canadian resident is absent from Canada (for whatever      reason) for less than 2 years, he will be presumed to have retained his residence status while all residential ties on leaving Canada. ...

10 November 1989 Ministerial Letter 89M11548 F- 1990 Federal Budget Unedited CRA Tags n/a   November 10, 1989 Mr. ... BrysonActing Director Current Amendments and Regulations Division Attachment c.c.      ...

26 October 1989 Ministerial Letter 58888 F- Arrangements with Purchasers of Condominiums Unedited CRA Tags n/a 19(1) File No. 5-8888   C. Robb   (613) 957-2744 October 26, 1989 19(1) We are writing in response to your letter of October 11, 1989, wherein you request a technical interpretation with respect to arrangements between 24(1) and purchasers of condominium units. ...

9 November 1989 Ministerial Letter 1858 F- Change in Facts Unedited CRA Tags n/a 19(1) File No. 1-858   C. Robb   (613) 957-2744 November 9, 1989 19(1) Re:  24(1) Change in Facts This letter is in response to our telephone conversation on November 3, 1989. ...

10 November 1989 Ministerial Letter 58858 F- Deferred Salary Leave Plan Unedited CRA Tags 6801(a) 19(1) File No. 5-8858   A.B. Adler   (613) 957-8962 November 10, 1989 Dear Sirs: This is in reply to your letter of October 12, 1989, in which you requested our views concerning a proposed deferred salary leave plan ("Plan") for the employees of 24(1) Paragraph 6801(a) of the Income Tax Regulations (the "Regulations") provides the detailed requirements with which your Plan need comply.  ...

3 January 1990 Ministerial Letter 90M01028 F- Unemployment Insurance (Collection of Premiums) Unedited CRA Tags n/a   January 3, 1990 Head Office Library Current Amendments and Acquisitions Unit Regulations Division Room 900, Metcalfe Building   File No. 90M01028 Unemployment Insurance (Collection of Premiums) Regulations Enclosed are an English and French version of the above Regulations that were passed by Order in Council P.C. 1989-2525 dated December 21, 1989. ...

15 June 1990 Ministerial Letter 7901038 F- Preferred Shares Convertible into Common Shares Unedited CRA Tags n/a   June 15, 1990 Publications Division Financial Industries Division Roy C. ... Donnelly Director 957-3500   File No. 7-901038 SUBJECT: ATR 3-2494 Preferred Shares convertible into common shares We have reviewed the revised draft of the above noted ATR and the editorial changes made to the draft submitted with our memo of May 28, 1990. ...

4 November 1989 Ministerial Letter 58748 F- Income-Averaging Annuity Contract Unedited CRA Tags 56(1)(d) 19(1) File No. 5-8748   B.G. Dodd   (613) 957-9769 November 14, 1989 Dear Sir: Re:  Income Averaging Annuity Contract We are writing in reply to your letter dated September 26, 1989 regarding our earlier exchange of correspondence on the above-noted subject. ...

7 November 1990 Ministerial Letter 900848A F- Subsection 10(6) Election Unedited CRA Tags 10(6), 69(1)(c) 24(1) 900848   R.B. Day   (613) 957-2136 19(1) November 7, 1990 Dear Sirs: Re:  Subsection 10(6) Election Further to our recent telephone conversation, we confirm that paragraph 69(1)(c) of the Act would apply to the beneficiaries of the works of art discussed in our letter of October 17, 1990. ...

.- 1990 Instalment Guide for Corporations Unedited CRA Tags n/a   November 6, 1989 TO- A. Bissonnette FROM- Technical Director Interpretations Division Revenue Programs Division Bernhard Buetow   957-9227 SUBJECT:  T7B- CORPORATIONS 1990 INSTALMENT GUIDE The Guide has been reviewed and as agreed per telephone with Marv. ...