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19 October 1990 Administrative Letter 902506 F- Housing Loan to Employee- Meaning of Dwelling Unedited CRA Tags 15(2)(a)(ii), 80.4 24(1) 902506   M.P. Sarazin   (613) 957-2125 19(1) October 19, 1990 Dear Sirs: We are writing in response to your letter dated September 14, 1990 wherein you requested our opinion regarding the application of subparagraph 15(2)(a)(ii) of the Income Tax Act (Canada) (the "Act") to the following situation. Facts 1.      2.     24(1) 3.      4.      You are of the view that the loan as described would qualify for the exception from inclusion in the income of the taxpayer since all of the conditions present in the subparagraph 15(2)(a)(ii) of the Act are satisfied. ...

27 August 1990 Administrative Letter 900646 F- Deductibility of Advertising Expenses in a Magazine Unedited CRA Tags 19   900646   A.Y. Ho   (613) 957-2094     EACC 9259 Attention: 19(1) August 27, 1990 Dear Sirs: This is in reply to your letter of May 3, 1990, wherein you requested our opinion on the deductibility of the advertising expenses in a magazine. You understand that publications which meet the following criteria will satisfy the conditions for deductibility: 1)     produced regularly not less than 4 times per year, 2)     bearing date of issue, 3)     containing articles of general interest, and 4)     are Canadian owned You ask if a periodical printed in the United States will satisfy the conditions to enable a Canadian advertiser to deduct the cost of an advertisement for income tax purposes. ...

3 June 1992 Administrative Letter 9216226 F- Film Partnership Unedited CRA Tags 9, 96(2.2)(d)(ii)     921622   Marc Vanasse   (613) 957-8953 June 3, 1992 Vancouver District OfficeManufacturing IndustriesTax Avoidance DivisionPartnerships & Trusts Division R. ... Amlani Section 145-12      24(1) Matching Principle of Income and Expenses This is in reply to your facsimile dated May 27, 1992 wherein you requested that we confirm the Department's existing policy regarding certain financing arrangements, such as the one mentioned above, in which a limited partnership enters into an arrangement with another taxpayer whereby the limited partnership agrees to pay certain of the other taxpayer's expenses and claims a deduction for them in the year of the payment. ...

11 January 1990 Administrative Letter 90M01086 F- Employer Health Tax Act of Ontario Unedited CRA Tags n/a   January 11, 1990 Mr. Gilles Gaignery Provincial and International Access to Information Relations Division And Privacy Legislative and Intergovernmental   Affairs Branch   E.E. Campbell   (613) 957-2067      File No. 90M01086 Employer Health Tax Act of Ontario  24(1) Further to our meeting with yourself and 19(1)  we are enclosing herewith the correspondence exchanged with Ontario in this matter, along with a copy of the legislation. 21(1)(b) The agreement is probably too broad.  ...

12 June 1990 Administrative Letter 59716 F- Investment Contract Acquired Before 1990 Unedited CRA Tags 12(4), 12(11)(a), 78(1)(b) 24(1) File No. 5-9716   Kevin J. ... The application of the amendment to paragraph 12(11)(a) of the Act contained in subsection 4(4) of Bill C-28, is described in subsection 4(7) of Bill c-28 as follows:      Subsection (4) is applicable to the 1985 and subsequent taxation years, except that, in applying paragraph 12(11)a) of the said Act, as enacted by subsection (4), in respect of debt obligations acquired before 1990, that paragraph shall be read as follows: (a)      "investment contract", in relation to a taxpayer, means any debt obligation (other than a salary deferral arrangement, an income bond, an income debenture, a small business development bond, a small business bond, an obligation in respect of  which the taxpayer has, at periodic intervals of less than 3 years, included, in computing the taxpayer's income throughout the period in which the taxpayer held an interest in the obligation, the income accrued thereon for such intervals, or a prescribed contract); Where paragraph 78(1)(b) of the Act has applied to an obligation acquired by a taxpayer in 1980 so that accrued interest has been included in income on January 1, 1983 and each subsequent year in computing the taxpayer's income, it is our opinion that the proposed form of subsection 12(4) of the Act, if enacted, would not apply to that obligation.  In the foregoing circumstances, the exception in the above-noted amended definition of investment contract would be met, i.e. the taxpayer's obligation would be      ...an obligation in respect of which the taxpayer has, at periodic intervals of less than 3 years, included, in computing the taxpayer's income throughout the period in which the taxpayer held an interest in the obligation, the income accrued thereon for such intervals,... ...

22 November 1989 Administrative Letter 89M11596- Demande de Renseignements Unedited CRA Tags n/a   November 22, 1989   E.E. Campbell   Legislative and   Intergovernmental   123 Slater Street   957-2067 Objet: 19(1) Pourriez-vous nous aviser si vous avez pu obtenir les reseignements demandés dans notre lettre du 28 avril 1989.  ...

17 January 1992 Administrative Letter 9200036 F- 92 Manitoba Rt #13- Rollover Of Partnership Interest Unedited CRA Tags 54 adjusted cost base, 85(1)(c.1), 100(2), 248(1) Cost amount, 248(1) Amount   Q.13          Negative ACB of Partnership Interest If a person wishes to transfer a partnership interest having a "negative adjusted cost base" to a corporation using a subsection 85(1) election, does Revenue Canada take the position that the minimum transfer value is $1.00, thereby triggering a capital gain to the transferor equal to the "negative adjusted base"? ...

20 January 1992 Administrative Letter 9200056 F- 92 Manitoba Rt #18 Distribution Of Partnership Assets Unedited CRA Tags 98(3), 248(20), 248(21)   Q.18          Section 98(3) It has been the Department's position, as stated at Canadian Tax Foundation Round Table sessions in 1984 and 1988, that subsection 98(3) would require each partner to receive an undivided interest in each property of the partnership and that a pro-rata distribution of such property is unacceptable.  ...

17 January 1992 Administrative Letter 9200026 F- 92 Manitoba Rt #7- Deductibility Of Receiver Expenses Unedited CRA Tags 18(1)(a), 18(1)(b), 9   Q7.           ...

29 August 1989 Administrative Letter 73816- Acquisition du contrôle d'une corporation   Le 29 août 1989 BUREAU DE DISTRICT DE LAVAL BUREAU PRINCIPAL   Section des services Réal Lapointe, Chef bilingues Revue de la vérification Direction des décisions   Charles Thériault   (613) 957-8981      File No. 7-3816 Subject: 24(1) La présente note de service est en réponse a la vôtre du 11 avril 1989 dans laquelle vous demandez notre interprétation sur un problème soulevé par Ginette Prévost de votre Bureau dans une note de service de la même date. ... Le préambule de cet article prévoyait, pour les années d'imposition visées par la présente, ce qui suit:      "125(1).  ... Une compagnie provinciale peut être liquidée volontairement sous l'autorité de la section I de la Loi sur la liquidation des compagnies du Québec ("LLCQ"):      "1.  ...