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7 November 1990 Ministerial Letter 903108 F- Deductibility of Costs Incurred in Connection with a Takeover Bid Unedited CRA Tags n/a   November 7, 1990 R.K. ... Harms   (613) 957-2109   903108 SUBJECT:  Deductibility of costs incurred in connection with a takeover bid On November 2, 1990, Mr. ... We are therefore telecopying herewith copies of the following: (a)     our memorandum to the Vancouver District Office dated February 16, 1990;      23 (d)     our memorandum to the Vancouver District Office dated October 11, 1990. ...

5 September 1989 Ministerial Letter 32608 F- Settlement Unedited CRA Tags 245   September 5, 1989 FILE- Section 245 Small Business and   General Division   P.D. Fuoco   File No. 3-2608 Subject: Advance Income Tax Ruling 19(1) The attached rulings concern a standard structured settlement for which the Department has an established position if the conditions set out in paragraph 5 of IT-365R2 are satisfied. ...

19 April 1990 Ministerial Letter 80358 F- Canadian Exploration Expense of a New Mine Unedited CRA Tags 66.1(6)(a)(iii.1)   April 19, 1990 TO Appeals & Referrals Division FROM  Rulings Directorate Appeals Branch Resource Industries   Section Mr. ... Your understanding of subparagraph 66.1(6)(a)(iii.1) both before and after the 1985 amendment is as follows:      "The present wording of subparagraph 66.1(6)(a)(iii.1) is:      "any expense incurred by him after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada into production in reasonable commercial quantities and incurred before the coming into production of the new mine, including..." (emphasis added)      This subparagraph was amended by 1985, c.45, s29(8) applicable with respect to expenses incurred after May 9, 1985.  ...

The corporation is responsible for every aspect of the transportation operation: for example, it has complete control over the following elements: 1)     The ship and its usage; 2)     The nature of the goods to be transported; 3)     The ship's crew.  In this respect, the corporation:  -      can determine the way the ship should be loaded,-      can choose the port agent and stevedores that should be used (the corporation pays for their services);-      can ask for the replacement of the captain if it is not satisfied with his performance; 4)     The place from which the ship will be bunkered and the identity of the supplier, the corporation pays for the bunker; 5)     The place where delivery of the goods is taken; 6)     The destination of the goods; and 7)     The place of taking delivery of the ship at the start of the time charter agreement and the place of redelivery of the ship after the expiration of the charter agreement (within a certain range as determined by the charter agreement). ...

Bernhard BuetowChiefTechnical Review SectionTechnical Publications DivisionLegislative Affairs Directorate   Appendix   Form T2033   Mary Evans   957-9229 Part I 1.      ... DEFINITIONS-     "Individual Plan No." and "Individual Fund No. ... This includes a duly appointed agent of such a person.-      "RRIF carrier" means a person described in paragraph 146.3(1)(b). ...

Yours sincerely, Otto Jelinek c.c.      The Honourable Don Mazankowski,      P.C., M.P. ...

Yours sincerely, Otto Jelinek c.c.      The Honourable Don Mazankowski,      P.C., M.P. ...

.- Adverse Decisions Unedited CRA Tags 110.4, 85   August 2, 1990 Appeals and Referrals Division Technical Publications Ms L.C. Tremblay Division Director Technical Review Section Bernhard Buetow Attention:  Josephine Yu Tel. 957-9226   8-901648      EACC9236 Re: Adverse Decision The Queen v. ...

FACTS 24(1) TAXPAYER'S POSITION 5.     Although paragraph 20(1)(f) of the Act is commonly said to apply to discount on obligations, its actual application may be much broader. 6.     24(1) 7.     24(1) AUDITOR'S POSITION 8.      ... DISCUSSION AND OPINION 17.     Our comments are limited to the questions submitted. 18.      ... CONCLUSION 30.     In conclusion, we agree with the tax treatment proposed by the auditor. 31.      ...

19 August 1992 Ministerial Letter 9222128- Coût et frais d'entretien d'outils Unedited CRA Tags 8(1)(i)   922212   A. Simard   957-2131 Le 11 août 1992 MINISTER/DM'S OFFICE                      Y.S. 92-5948T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. ... Je vous assure que lorsque la décision du ministère des Finances sera connue, nous agirons en conséquence.      ...