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ASSOCIATE DEPUTY MINISTER'S OFFICE (1) ADM'S OFFICE (2) # 97-04132M PENDING COPY RETURN TO INCOME TAX RULINGS AND INTERPRETATIONS DIRECTORATE 15TH FLOOR, ALBION TOWER Signed on July 14, 1997 XXXXXXXXXX Dear XXXXXXXXXX: The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter of June 18, 1997, wherein you suggested that tax relief be provided to help the victims of the Red River Flood disaster finance the rebuilding of their homes. ... Yours sincerely, Denis Lefebvre Assistant Deputy Minister Policy & Legislation Branch M. ...

MINISTER/DM'S OFFICE ADM'S OFFICE DM # 9621 CENTRAL RECORDS ADM # 940220 RETURN TO RULINGS, ROOM 303, MET. ...

Q-89 — 26 septembre 1996 — XXXXXXXX XX Concernant les fiducies familiales: a)combien de fiducies familiales se sont jusqu'à maintenant prévalu de la décision de Revenu Canada rendue le 23 décembre 1991, leur permettant de transférer leurs actifs à l'étranger avec exemption d'impôt; b)quelle est la valeur des actifs de chacune des fiducies familiales ayant ainsi été transférée à l'étranger et leur provenance par province? ...

5 November 1992 Ministerial Letter 9118508 F- Damages Awards as Retiring Allowances Unedited CRA Tags 248(1) Damages, 248(1) Retiring allowance Personal and General Section      Jack SzeszyckiNovember 5, 1992 The issue is whether general damages received by an employee for loss of self respect, mental anguish, humiliation or hurt feelings falls within the parameters of the word "damages" contained in the definition of retiring allowance under subsection 248(1) of the Act and therefore taxable under subparagraph 56(1)(a)(ii) of the Act. ...

Yours sincerely, Pierre Gravelle, Q.C. c.c.      Carole Gouin Toussaint M93-3845T ...

2 March 1990 Ministerial Letter 59608 F- Acquisition of Control Unedited CRA Tags 249(4), 256(9), 249(1) 19(1) File No. 5-9608   Firoz Ahmed   (613) 957-2092 March 2, 1990 Dear Sirs: Re: Subsections 249(4) and 256(9) of the Income Tax Act (Canada) (the "Act") This is in response to your letter of February 14, 1990 in which you requested our interpretation of subsections 249(4) and 256(9) of the Act in the situation described herein. ...

22 January 1990 Ministerial Letter 58208 F- Investment Tax Credit Unedited CRA Tags 127(10.1), 256(2), 125 19(1) File No. 5-8208   G. Thornley   (613) 957-2101 January 22, 1990 Dear Sirs: Re:  Investment Tax Credit This is in reply to your letter of June 2, 1989 and further to our telephone conversation of November 13, 1989 (Thornley concerning your request for a technical interpretation with respect to subsection 127(10.1) of the Income Tax Act (the "Act"). ...

10 August 1990 Ministerial Letter 901308 F- Deemed Capital Gain Unedited CRA Tags 14(1), 14(4), 25(1), 85, 25(3)(b) 24(1) 901308   M. Eisner   (613) 957-2138 Attention:  19(1) EACC9333 August 10, 1990 Dear Sirs: This is in reply to your letter of June 15, 1990 requesting a technical interpretation regrading the interaction of subsection 14(1), subsection 14(4) and subsection 25(1) of the Income Tax Act (the Act) in circumstances whereby eligible capital property has been disposed of by an individual to a newly incorporated company pursuant to the rules in section 85 of the Act. ...

26 June 1990 Ministerial Letter 900358 F- Open Custody Homes- Young Offenders Act Unedited CRA Tags n/a 19(1) File No. 900358   J.D. Jones   (613) 957-2104 June 26, 1990 19(1) Re:  Open Custody Homes- Young Offenders Act This is in reply to your letter of April 3, 1990, wherein you requested our opinion on the income tax treatment of payments received by an individual for providing care and lodging to open custody young offenders. ...

9 March 1990 Ministerial Letter 59208- Exonération de gains en capital- actions admissibles de petite entreprise Unedited CRA Tags 110.6(1) action admissible de petite entreprise, 110.6(14)(f) 19(1) File No. 5-9208   G. Martineau   (613) 957-8953 Le 9 mars 1990 Monsieur, La présente est en réponse à votre lettre du 3 décembre 1989 concernant l'application des dispositions de l'alinéa 110.6(14)f) de la Loi de l'impôt sur le revenu (la "Loi") à la division 110.6(1)c)(ii)(A) de la Loi de la définition d'action admissible de petite entreprise. ...