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17 January 1990 Ministerial Letter 59188 F- Interpretation Bulletin IT-357R2 Unedited CRA Tags n/a 19(1) File No. 5-9188   A.W. Larochelle   (613) 957-2140 Dear Sirs: Re:  Interpretation Bulletin IT-357R2 This is in reply to your letter of November 29, 1989 in which you asked for clarification of certain amendments to paragraph 5 of the above-mentioned bulletin under the heading "Location of Course". ...

The completion method can be used by a qualifying contractor when the contracts "... may reasonably be expected to be completed within two years from the date of their commencement... ... Your letter referred to the time as being "... the time the work began on the project".  ...

19 April 1990 Ministerial Letter 900368 F- Self-directed RRSPs Unedited CRA Tags 146 19(1) File No. 900368   A.B. Adler   (613) 957-8962 April 19, 1990 Dear Sirs: Your letter of March 21, 1990, addressed to the Pension and Profit Sharing Plans Section, regarding self-directed registered retirement savings plans ("RRSP") was referred to this office for reply. ...

23 June 1989 Ministerial Letter 89M06328 F- Withholding of Tax Unedited CRA Tags n/a   June 23, 1989 TO: Tax Reform and T1 Processing FROM: Specialty Rulings Division  Directorate   K.B. ...

5 March 1990 Ministerial Letter 90M03348 F- Request for Information Unedited CRA Tags n/a 19(1) File No. 90M03348   E.E. Campbell   (613) 957-2067 March 5, 1990 19(1) We have your letter of February 2, 1990, in regard to your request for information related to the assets of 19(1) We appreciate that you do not require the information for any proposed seizure of assets and that none is contemplated. ...

9 November 1990 Ministerial Letter 53058 F- Confirmation of Tax Shelter Benefits of an Investment Unedited CRA Tags n/a 19(1) 5-3058   R. Albert   (613) 957-2098 November 9, 1990 19(1) 24(1) We are writing in reply to your letter of October 24, 1990 wherein you asked for confirmation of the tax shelter benefits of an investment in the above-noted corporation. ...

9 August 1989 Ministerial Letter 58178 F- Term Life Insurance Premiums Deductibility Unedited CRA Tags 20(1)(e.1) 19(1) File No. 5-8178   Blair P. Dwyer   (613) 957-2744 August 9, 1989 19(1) Re:  Term Life Insurance Annual Premiums Deductibility under Paragraph 20(1)(e.1) of the Income Tax Act (Canada) (the "Act") This is in reply to your letter dated May 31, 1989, in which you requested our current views on whether annual premiums for term life insurance are deductible under paragraph 20(1)(1)(e) or (e.1) of the Act. ...

23 June 1989 Ministerial Letter 57988 F- Foreign Exchange Gains and Losses Unedited CRA Tags 85, 248(1) small business corporation, 248(1) cost amount 19(1) File No. 5-7988   O. Laurikainen   (613) 957-2125 June 23, 1989 Dear Sirs: Re:  Foreign Exchange Gains and Losses This is in response to your letter of April 26, 1989 wherein you requested a clarification of the definition of "amortized cost" as it applies to a non-arm's length demand note receivable denominated in a foreign currency. ...

29 June 1989 Ministerial Letter 57968- Régime de congé sabbatique à traitement différé Unedited CRA Tags n/a 19(1) File No. 5-7968   C. Dubé   (613) 957-8980 Le 29 juin 1989 Monsieur, Objet:  Demande de décision anticipée en matière d'impôt sur le revenu Régime de congé sabbatique à traitement différé Conformément à notre conversation téléphonique (Dubé   19(1) du 16 juin 1989 nous confirmons le retrait de votre demande de décisions anticipées du 17 avril 1989 pour le compte du 19(1) Nous considérons que le retrait de votre demande est motivé par le fait que vous avez décidé de reporter la réalisation de votre projet. ...

Parnanzone   957-9232 Attention:  B. Gillrie File No. 90M03008 Subject: Calculation of Part I.3 Tax Credit New Form to be Issued This is in  reply to the request per T782 of January 19, 1990 to review the above-noted draft form.  ... Our only comment applies to the note referenced "*" (Area A) which deals with the computation of the Canadian surtax payable. ...