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6 November 1989 Ministerial Correspondence 58314- Gain en capital Unedited CRA Tags 40(2)(b), 54 résidence principale, 110.6(3), 245, 248(1) entreprise 19(1) File No. 5-8314   A.M. Bourgeois   (613) 957-8314 Le 6 novembre 1989 Objet:  Gain en capital La présente est en réponse à votre lettre reçue le 6 juillet 1989 dans laguelle vous demandez l'interprétation du Ministère sur les dispositions de l'article 245 et du paragraphe 110.6(3) de la Loi de l'impot sur le revenu (la "Loi"). ... À     cet effet, nous ténons à mettre en relief certains points du bulletin d'interprétation IT-218R qui peuvent être pertinents: a)     La définition du terme "entreprise" au paragraphe 248(1) de la Loi peut s'appliquer à une ou à quelques transactions isolées; b)     Les facteurs retenus par les tribunaux et énumérés au paragraphe 3 devraient être analysés actentivement; c)     Si le particulier a abandonné son intention première lors de l'achat d'un immeuble, l'intention seconde sera considérée. ...

23 March 1990 Ministerial Correspondence 90M03244 F- Tax Executive Institute's Questions Unedited CRA Tags 20(1)(d), 20(1)(c), 1101(5o)   March 23, 1990 TO: R.J.L. ... Question 7- TERM PREFERRED SHARES Department's position (a)     "Sufficient common connections or business interests" is one of the factors to be considered.  ... (b)     The separate class election provided for in subsection 1101(5o) of the draft regulations is to be made by way of a letter attached to the T2 return for the taxation year in which the properties were acquired.  ...

C.C.P.C., as used here and subsequently, has the meaning assigned by paragraph 89(1)(c) of the Act. 3.     B owns all of the issued and outstanding shares of Bco, a C.C.P.C. 4.     Aco and Bco each own 50% of all the issued and outstanding shares of ABCO, a C.C.P.C., which carries on an active business in Canada. 5.      ...

22 November 1989 Ministerial Correspondence 74234 F- Revenue Recognition Unedited CRA Tags 12(1)(b), 12(2), 18(1)(a)   November 22, 1989 Toronto District Office M. ... (emphasis added)      ...where there have been transactions between debtor and creditor resulting in the creation of matured debts and the parties by agreement compute a balance which the debtor promises to accept in full payment for the items of account. ... Chief Services, Public Utilities & Exempt Corporations Section Specialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

Le 28 juillet 2008 XXXXXXXXXX Cher XXXXXXXXXX, Je vous remercie de votre lettre que j'ai reçue le 17 juin 2008 dans laquelle vous exprimez votre appui aux pêcheurs de votre circonscription qui ont reçu des paiements de Pêches et Océans Canada en vertu du programme de retrait des permis de pêche pour le poisson de fond de l'Atlantique (le " programme "). ... Toutefois, la Cour canadienne de l'impôt (la " CCI ") a eu l'occasion de se pencher sur le traitement à accorder à ces paiements dans l'affaire Ross Winsor v. ...

22 September 1989 Ministerial Correspondence 58394 F- Employee Benefit Plans Established Before October 9, 1989 Unedited CRA Tags n/a 19(1) File No. 5-8394   Maureen Shea-DesRosierss   (613) 957-8953 September 22, 1989 Dear Sirs: Re:  Employee Benefit Plans established prior to October 9, 1989 This is in reply to your letter of July 11, 1989 concerning the above mentioned subject. ... Your client wishes to: 1.     combine the two trust funds of the existing arrangements into one fund which would then be the fund for both existing arrangements, or 2.      ...

21 November 1989 Ministerial Correspondence 58764 F- Use of Cash Method by Farming Business Unedited CRA Tags 28(1) 19(1) File No. 5-8764   R.B. Day   (613) 957-2136 November 21, 1989 19(1) We are writing in reply to your letter of September 21, 1989, wherein you request our opinion as to whether or not a particular business operation would be entitled to report income on the cash basis, under subsection 28(1) of the Income Tax Act. As we understand it 24(1) Our Comments Interpretation bulletin IT-433, entitled "Farming- Use of Cash Method", makes the following comments (in paragraph 6 thereof) regarding whether or not a taxpayer is carrying on the business of farming or some other business.       ...

Income Tax Convention on Taxation of Estates Unedited CRA Tags n/a 19(1) File No. 5-9194   G. Arsenault   (613) 957-2126 June 1, 1990 Dear Sir: Re:  Article XXV of the Canada-U.S. ... The US competent authority pursuant to Article XXVI of the Canada-United States Income Tax Convention, 1980 is:      Mr. ...

(b)     Where par value shares are issued for cash in excess of their par value, is the shareholder's cost of the shares determined simply with reference to the purchase price and costs of acquisition or is the excess included as part of the adjusted cost base of the shares only by virtue of paragraph 53(1)(c) of the Act? Response: (a)     The term "contribution of capital" is not defined in the Act and the Department has not formulated a position with respect to the meaning of the term except in response to particular fact situations. ... (b)     Subject to the application of specific deeming provisions in the Act (such as subsection 69(1) or 85(1)), the shareholder's cost of such shares would be determined simply with reference to the purchase price and other costs of acquisition of the shares. ...

Tax on Dividends Unedited CRA Tags n/a 19(1) 901524   G. Arsenault   (613) 957-2126 October 11, 1990 Dear Sir: This is in reply to your letter dated June 29, 1990 concerning your wife's claim for a foreign tax credit in respect of advance corporation tax paid to the United Kingdom on dividends for the 1987 taxation year. ... Yours truly, for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...