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Shea-Des.Rosiers (613)-957-8953 August 25, 1988 Dear Sirs: Re: Registered Retirement Savings Plan (RRSP) Group Mortgage Loan Your File # 15208-001 This is in reply to your letter of August 9, 1988 wherein you request the Department's opinion on the three following related matters. 1. ...

Chief Deferred Income Plans & Trust Section Financial Industries Division ...

The income tax treatment of an interest rate buy down payment is also discussed in the Policy and Systems Branch Letter # 88-9 dated August 8, 1988. ...

Vous recevrez, sous pli distinct, le remboursement de votre dépôt au montant de 325 $. ...

Yours truly, for Director Small Business & General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

Chief Deferred Income Plans & Trusts Financial Industries Division Rulings Directorate ...

Dalphy (613) 957-2134 ATTENTION Norm Ellis Enquiries & Office Examination RE: Travelling Expenses/Meals This is in reply to your memorandum of October 8, 1986 regarding the deductibility of amounts expended by pulp contractors' employees for meals. ...

Paragraph 110.7(1)(d) of the Act states, in part, that "... there may be deducted... an amount received... in the year by him in respect of his employment... in respect of travelling expenses incurred by him, to the extent that the amount received... is included and is not otherwise deducted in computing his income... and the travelling expenses were incurred in connection with... not more than two trips made in the year... ...

We have recently been advised by the Department of Finance that the purpose of the passage in the Technical Explanation which reads "... paragraph 9 applies to a gain described in paragraph 1, even though such gain is also income within the meaning of paragraph 3 of Article VI. ...

L'article 129 mentionne que "... L'engagement d'un pharmacien par un centre hospitalier doit avoir préalablement été recommandé par le conseil des médecins, dentistes et pharmaciens. ...