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23 February 1990 Ministerial Letter 59488 F- Donation of Debt Unedited CRA Tags 69(1)(b)(ii) 19(1) File No. 5-9488   G. Thornley   (613) 957-2101 February 23, 1990 Dear Sirs: Re:  Donation of Debt This is in reply to your letter of January 24, 1990 concerning the tax implications of the donation to a charitable organization of outstanding debt by Canadian institutions holding the debt. ...

19 September 1989 Ministerial Letter 58568 F- Deductibility of Brokers' Fees for the Management of RRSP Investments Unedited CRA Tags 20(1)(bb) 19(1) File No. 5-8568   Blair P. Dwyer   (613) 957-2744 September 19, 1989 Re:  Paragraph 20(1)(bb) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter dated August 23, 1989, in which you asked for confirmation of earlier telephone advice concerning whether an annuitant under a RRSP may deduct administration fees charged by brokers for the management of RRSP investments. ...

18 October 1990 Ministerial Letter 902708 F- Structured Settlements Unedited CRA Tags n/a 24(1) 902708   Glen Thornley   (613) 957-2101 19(1) October 18, 1990 Dear Sirs: Re:  Structured Settlements This is in reply to your letter of September 28, 1990 and further to our telephone conversation of October 16, 1990 concerning the assignment of ownership question with respect to structured settlements. ...

21 June 1990 Ministerial Letter 900598 F- Amounts Deemed Receivable by Spouse on Death of Annuitant Unedited CRA Tags 146(8.91), 60(1), 146(1.1) 24(1) File No. 900598   Maureen Shea-DesRosierss   (613) 957-8953 Attention: 19(1) June 21, 1990 Dear Sirs: This is in reply to your letter of April 27, 1990 wherein you requested a technical interpretation concerning the application of subsection 146(8.91) of the Income Tax Act (the "Act"). ...

28 November 1989 Ministerial Letter 58728 F- Tax on Corporate Distributions Unedited CRA Tags 183.1, 248(10) 19(1) File No. 5-8728   A.A. Cameron   (613) 957-2115 November 28, 1989 Dear Sirs: Re: 24(1) We are writing in response to your letter of September 26, 1989 which outlined a matter relating to our letter to you (the "Opinion Letter") of November 25, 1987. ...

(a)     Would the $1 meet the necessary active business asset test so as not to disqualify the shares as "qualified small business corporation shares"? (b)     If it could be shown that the corporation was done in contemplation of the incorporation of the proprietorship, would the incorporating share meet the requirements of 110.6(14)(f)(ii)(A)? ...

1 December 1989 Ministerial Letter 58998 F- Testamentary Trust Designation- Meaning of "Amounts Deemed Not Paid" Unedited CRA Tags 104(6), 104(13.1), 104(13.2), 108(1) 19(1) 5-8998   Maureen Shea-DesRosierss   (613) 957-8953 December 1, 1989 Dear Sirs: Re:  "Amounts Deemed Not Paid" Subsections 104(6), 104(13.1) and 104(13.2) of the Income Tax Act (the "Act") This is in reply to your letter of November 1, 1989 concerning the abovementioned subject. ...

9 February 1990 Ministerial Letter 32848- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) File No. 3-2848   Charles Thériault   (613) 957-8978 Le 9 février 1990 Monsieur, Objet:  24(1) Demande de décisions anticipées La présente fait suite à votre lettre du 23 novembre 1989 dans laquelle vous nous demandez des décisions anticipées pour le compte de  24(1). ...

18 January 1990 Ministerial Letter 59238 F- Deferred Salary Leave Plan Unedited CRA Tags 6801 19(1) File No. 5-9238   D.S. Delorey   (613) 957-3495 January 18, 1990 Dear Madam: Re:  Deferred Salary Leave Plan This is in reply to your letter of November 2, 1989 and further to our letter of August 23, 1989 concerning your proposed deferred salary leave plan (the "Plan"). ...

18 January 1990 Ministerial Letter 58948 F- Technical Interpretation- Set-up Costs- RRP Unedited CRA Tags 9(1) 19(1) File No. 5-8948   F. Francis   (613) 957-3496 January 18, 1990 Dear Sirs: This is in reply to your letter of October 23, 1989 and further to our telephone conversation of January 15, 1990, wherein you requested a technical interpretation as to the treatment of set-up costs with respect to a registered pension plan ("RRP"). ...