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22 October 1990 Ministerial Letter 901818 F- Definition of Foreign Property Unedited CRA Tags 206(1)(d.1) foreign property 24(1) 901818   W.C. Harding   (613) 957-8953 19(1) October 22, 1990 Dear Sirs: Re:  Definition of Foreign Property This is in reply to your letter of July 20, 1990, concerning the definition of "foreign property" as set out in paragraph 206(1)(d.1) of the Income Tax Act (the "Act"). ...

24 July 1989 Ministerial Letter 58348 F- Qualified Investments for RRSP Unedited CRA Tags 146(1) qualified investment, 206(1) foreign property, ITR 4900(1)(i)) 19(1) File No. 5-8348   A.B. Adler   (613) 957-8962 July 24, 1989 Dear Sirs: This is in reply to your letter dated July 12, 1989 in which you requested our views concerning the application of certain provisions of the Income Tax Act ("Act") and section 4900 of the Income Tax Regulations ("Regulations") to four questions raised by you. ...

25 May 1992 Ministerial Letter 9212428 F- T401 And T20 Reports- Informal Requests Unedited CRA Tags 241(4)(c) ISSUE SHEET Question 36- Obtaining Information Regarding a Tax Audit (1)     991 Canadian Tax Foundation Roundtable) Issue The question asked whether the Department would release the T20 Audit Report and the T401 Appeals Report pursuant to an informal request or whether the client must provide a formal request under the Privacy Act or the Access to Information Act. ... Prepared by: John Chan May 25, 1992 # 5-921242 ...

8 June 1989 Ministerial Letter 58128 F- 10% Foreign Investment Rules for Self-directed RRSPs Unedited CRA Tags n/a 19(1) File No. 5-8128   Maureen Shea-DesRosierss   (613) 957-8953 June 8, 1989 Dear Sirs: Re:  10% Foreign Investment Rules for Self-Directed Registered Retirement Savings Plans This is in reply to your letter of May 16, 1989 wherein you request clarification of the 10% foreign investment rules for Self-Directed Registered Retirement Savings Plan ("RRSP"). ...

20 July 1990 Ministerial Letter EACC9408 F- Remission of Tax Unedited CRA Tags n/a Technical Review Section Technical Publications Division Room 1016, Cumberland Place   July 20, 1990 19(1) EACC9408 I am writing further to representations made on your behalf by your Member of Parliament, 19(1) concerning your request for a remission of tax. ... ReadActing Assistant Deputy MinisterLegislative and Intergovernmental Affairs Branch c.c.     19(1) RO'B/ssJuly 6, 1990Bob O'Byrne 957-9230 ...

You have asked us to make the following assumptions: 1.     Interest payable by the taxpayer to his spouse on the unpaid portion of the sale price is otherwise deductible by him in computing income. 2.     No election under subsection 73(1) of the Act has been made. 3.     Interest has not been paid on a timely basis. ...

22 August 1989 Ministerial Letter 74108 F- Damage Settlement for Wrongful Dismissal Unedited CRA Tags 56(1)(a)(ii), 80, 248(1) retiring allowance   DATE:  August 22, 1989 TO: Source Deduction Division FROM: Small Business and L.P. Mancino, Director General Division   J.D. Jones Technical Research and 957-2104 Enquiries Section   File No. 7-4108 John Wilson SUBJECT:  Damage Settlements for Wrongful Dismissal This is in reply to your memoranda of July 6 and 7, 1989 wherein you requested our opinion on the taxation of certain amounts received by a taxpayer on the settlement of a suit initiated for wrongful dismissal from employment. ...

Principales Questions: Est-ce que le choix selon le paragraphe 110.6(19) de déclarer un gain en capital de XXXXXXXXXX $ est valide lorsque le contribuable a subi une perte en capital de XXXXXXXXXX lors de la disposition de biens en 1994? ... Dans votre déclaration de revenus de 1994, vous vous êtes prévalu du choix de déclarer un gain en capital de XXXXXXXXXX $ à l'égard de biens en immobilisations que vous possédiez en fin de journée le 22 février 1994. Cependant, lors de la disposition de certains biens après le 22 février 1994, vous avez subi une perte en capital totale de XXXXXXXXXX $. ...

9 March 1990 Ministerial Letter 59308 F- Non-profit Organizations Unedited CRA Tags 149(1)(1) 19(1) File No. 5-9308   G. Thornley   (613) 957-2101 March 9, 1990 Dear Sirs: Re:  Non-Profit Organizations  (NPO's) This is in reply to your letter of December 21, 1989 in which you request an opinion as to whether, under certain circumstances, an Ontario corporation incorporated under the Business Corporations Act, 1982 (Ontario) and regulations thereto (the "OBCA") would qualify as a tax exempt non-profit organization pursuant to clause 149(1)(1) of the Income Tax Act (the "Act").  ... Our Comments 1.     In our view an NPO may be a corporation incorporated under either the OCA or the OBCA providing it meets the conditions to be complied with under paragraph 149(1)(1) of the Act. 2.      ...

Principal Issues: coverage of same sex partners under an employer's health care plan Position: coverage does not taint plan's qualification as a phsp Reasons: June 13, 1996 HRC Tribunal decision Moore & Akerstrom A. ... As a result of the June 13, 1996 Tribunal Decision of the Canadian Human Rights Commission in the case of Stanley Moore & Dale Akerstrom, we have reviewed our position with respect to the definition of a "private health services plan," as defined in subsection 248(1) of the Income Tax Act. ...