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1 November 1993 Ministerial Letter 9328758 F- Non-Resident Withholding Unedited CRA Tags 212(1)(b)(vii) MINISTER'S/DM'S OFFICE YS # 93-6065 ADM'S OFFICE RETURN TO RULINGS, ROOM 303, MET. ...

1 March 1990 Ministerial Letter F3525 F- Flow-through Share Arrangements Unedited CRA Tags 66(15) flow-through share   March 1, 1990 Ms C. ...

6 June 1990 Ministerial Letter 90M06228 F- Involuntary Disposition of a Corporation Unedited CRA Tags n/a File Bill Guglich   957-2102 SUBJECT: Involuntary Disposition of a Corporation Although not free from doubt we have taken the position that where a corporation has been revived there has been no disposition by the corporation of the assets that it owned when it was involuntarily dissolved and which were not disposed of by Her Majesty.  ...

5 October 1989 Ministerial Letter 89M10428 F- Remission of Penalty Unedited CRA Tags n/a   DATE  October 5, 1989 TO CALGARY DISTRICT TAXATION  FROM  Technical OFFICE Interpretation Division A. ...

5 April 1993 Ministerial Letter 9307578 F- Personal Expenses Military Haircuts Unedited CRA Tags 8(2)   MINISTER/DM'S OFFICE 93-1473T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ...

Meanwhile, I am forwarding the following material which includes the literature normally given at the seminar: Scientific Research and Experimental Development-     Interpretation Bulletin, IT-151R3- SR&ED Brochure- Information Circular, 86-4R2- Supplement 1, Automotive Industry Application Paper- Supplement 2, Aerospace Industry Application Paper- News Release, No. 92-088 dated December 2, 1992 Canadian Business Small Business Tax Seminar Kit Small Business Investment Tax Credit (Explanatory Notes) Interpretation Bulletin, IT-73R4 Interpretation Bulletin, IT-145R and Special Release thereto. ...

1993 Ministerial Letter 9318248 F- Donation For SR&ED Purposes Unedited CRA Tags 37(1)(a) MINISTER/DM'S OFFICE YS # 93-4153T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ...

19 September 1991 Ministerial Letter 912488 F- Deferral of Payment- Separation Benefits Unedited CRA Tags n/a                Date: September 19, 1991 Senior Management Personnel             W.E. ...

., 3rd Floor   October 6, 1989 Mr. Jim Edwards, M.P., Parliamentary Secretary to the Minister of Communications, House of Commons, Room 135, Confederation Building, Ottawa, Ontario K1A 0A6 Dear Jim: I am writing further to my letter of May 10, 1989, regarding your constituent, 19(1)  and his request for a remission of income tax. ...

4 July 1990 Ministerial Letter 90127008 F- Taxation of Pension Payments Unedited CRA Tags n/a Minister (2) 90127008 Central Records 90134009 Return to Technical Interpretations Division, Fuller Building, Room 300   July 4, 1990 19(1) EACC9471 I am writing in reply to your later of April 20, 1990, in which you request tax relief on behalf  24(1) While I appreciate the position of these pensioners, the Income Tax Act is very specific with regard to taxing pension payments in the year they are received.  ...