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Technical Interpretation - Internal
18 July 1990 Internal T.I. 9003947 - Déduction pour emploi a l'étranger - période de plus de 6 mois consécutifs
Barsalo (613) 957-8284 7-900394 EACC9427 Subject: Période de plus de 6 mois consécutifs La présente fait suite à votre lettre du 11 avril 1990 relativement à la déduction de l'impôt pour emploi à l'étranger ("la déduction") et dans laquelle vous nous soumettez le cas hypothétique suivant: Un contribuable part travailler l'étranger pour une période de plus de six dis pour plus d'un employeur signé. ...
Technical Interpretation - External
25 June 1990 External T.I. 74785 F - Capital Dividends Elections
25 June 1990 External T.I. 74785 F- Capital Dividends Elections Unedited CRA Tags 83(2), 184 June 25, 1990 Assessing and Enquiries Directorate Rulings Directorate D.I. ...
Technical Interpretation - External
4 April 1990 External T.I. 74810 F - Employee Savings Plan
Adler (613) 957-8962 Attention: D.I. Wyse, Chief Trust and S.E.R. Assessing Section File No. 7-4810 SUBJECT: Employee Savings Plans 24(1) Your File: HAV 9586-1 This is in reply to your memorandum dated March 14, 1990 in which you requested our views concerning a proposed non-registered portfolio of funds to be established by 24(1) for the investment of after-tax funds of certain employees. 19(1) indicated that in theory the fund operates in a manner similar to that of a mutual fund. ...
Technical Interpretation - External
6 June 1990 External T.I. 5900585 F - RRSP - Transfer to New Trustee
Delorey 957-3495 Attention: D.I. Wyse T3 Assessing File No. 5-900585 SUBJECT: Registered Retirement Savings Plan ("RRSP") Transfer to New Trustee Attached is a copy of a letter from 24(1) signed by 19(1). ...
Technical Interpretation - Internal
15 January 1990 Internal T.I. 74339 - Déduction en cas d'emploi a l'étranger - exploitation d'une entreprise reliée a l'exploration
Di Libero Andrée Simard Section 197-1-1 (613) 957-8981 File No. 7-4339 OBJET: 24(1) La présente note de service est en réponse à votre note aller retour du 12 septembre 1989, par laquelle vous nous demandez nos commentaires sur l'admissibilité 24(1) comme employeur désigné exploitant une entreprise se rapportant à l'exploration selon la division 122.3(1)b)i)(A) de la Loi de l'impôt sur le revenu (la "LIR"). ...
Technical Interpretation - Internal
21 August 1990 Internal T.I. 9014687 - Choix concernant les dividendes en capital -T2054
21 August 1990 Internal T.I. 9014687- Choix concernant les dividendes en capital-T2054 Unedited CRA Tags 83(2) Le 21 août 1990 Direction des cotisations Section des services et des demandes de bilingues renseignements Marc Séguin (613) 957-8973 Attention: D.I. ...
Miscellaneous severed letter
21 August 1989 Income Tax Severed Letter ACC8377 - Capital Dividend Account
Harris Section 957-2128 D.I. Wyse Chief Subject: Capital Dividend Account Subparagraph 89(1)(b)(iii) This is in reply to your memorandum of July 25, 1989 wherein you requested our opinion concerning the amount in respect of cumulative eligible capital to the included in a corporation's capital dividend account (CDA) pursuant to subparagraph 89(1)(b)(iii) of the Income Tax Act. ...
Miscellaneous severed letter
3 November 1989 Income Tax Severed Letter AC74176 - Assessing Practice
3 November 1989 Income Tax Severed Letter AC74176- Assessing Practice Assessing and Enquiries Directorate Specialty Rulings Directorate Firoz Ahmed 957-2092 D.I. ...
Miscellaneous severed letter
25 June 1990 Income Tax Severed Letter AC74785 - Capital Dividends Elections
Diguer 957-2123 TO- Assessing and Enquiries Directorate D.I. Wyse Chief Trust and SER Assessing Section SUBJECT: Capital Dividend Elections Subsection 83(2) of the Income Tax Act (the “Act”) This is in response to your memorandum of March 7, 1990 in which you requested our views regarding a dividend adjustment clause included in several directors resolutions with respect to capital dividend elections. ...
Miscellaneous severed letter
6 June 1990 Income Tax Severed Letter ACC9551 - RRSP - Transfer to New Trustee
Legault, Director Attention: D.I. Wyse T3 Assessing SUBJECT: Registered Retirement Savings Plan ("RRSP") Transfer to New Trustee Attached is a copy of a letter from 24(1) signed by 19(1) The "solution" requested by 19(1) to allay his concerns about the potential subsection 207(2) assessments would seem to require a favourable administrative position. ...