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27 August 1991 Ministerial Correspondence 911904 F- Barter Transaction- Receipt of Free or Rent-Reduced Accommodation in Exchange for an Interest Free Loan Unedited CRA Tags n/a   Winnipeg Distract Office           Business and General Mr. ... Mc Dougall           (613) 957-2101   Subject:        24(1) This is in reply to your Round Trip Memorandum of July 12, l991 with enclosed letter from: 24(1) Our stated opinion with regard to similar programs is that rent reductions received as a result of interest-free loans by tenants are generally subject to taxation.  ... In essence the tenant gives up interest income from his loan in return for a reduction in his rent.               24(1)                the rent reduction would be subject to tax in the tenant's hands.   ...

/ Whether an individual may deduct from his net income the financial assistance sent to family members who reside outside of Canada? ... Toutefois, le particulier pourrait, dans certain cas, demander un crédit d'impôt pour frais médicaux (CIFM) qui se rapporte aux frais médicaux admissibles payés par le particulier à l’égard d'un enfant ou petit-enfant du particulier ou de son époux ou conjoint de fait. / Generally not. ... Pour accéder au folio en ligne, allez à canada.ca, tapez « Folio de l’impôt sur le revenu S1-F1-C1, Crédit d’impôt pour frais médicaux » dans la barre de recherche et cliquez sur le premier résultat de recherche. ...

30 January 1990 Ministerial Correspondence 58214- Transfert de REER- Sens des mots "échec du mariage" Unedited CRA Tags 146(16) 19(1) File No. 5-8214   B. ... Selon les faits que vous nous avez soumis, il se peut que deux conjoints séparés de corps puissent effectuer un transfert entre REER en vertu du paragraphe 146(16) de la LIR dans les conditions suivantes: 1.     les deux conjoints vivent séparés au moment du transfert; 2.     le transfert de biens accumulés dans le REER du premier conjoint-rentier est fait directement par l'émetteur du REER à un émetteur d'un autre REER dont le deuxième conjoint est le rentier; et 3.      ...

Corporation A is a taxable Canadian corporation and a Canadian controlled private corporation within the meanings assigned by paragraphs 89(1)(i) and 125(7)(b) of the Act, respectively. 2.     Corporation A has both common and preferred shares outstanding. 3.     Dividends have never been paid on the preferred shares and Corporation A's common shareholders have concluded that a significant part of any capital gain that would result on the disposition of their common shares would be attributable to  such non-payment of dividends on the preferred shares., 4.          ...

The following questions have been posed: 1.        Can the sales tax paid by B be added to the partnership's cost of acquiring the property? 2.        Will the sales tax paid by B be considered an additional capital contribution to the partnership and be added to the ACB of B's partnership interest? ... QUESTION 14 *Appendix * For the purposes of British Columbia social service tax (the "Sales Tax") a partnership is not a taxpayer and there is no exemption for property transferred in the formation of a partnership.  ...

Pour les fins de l'application de la définition de " actionnaire rattaché " à une société coopérative, chaque part du capital d'une coopérative déterminée et chacune des autres parts de son capital ayant les mêmes caractéristiques que cette part est réputée être des actions d'une catégorie de son capital-actions. Pour l'application du test de 10 pour 100 et du plafond de 25 000 $, le rentier d'un REER est réputé posséder les parts détenues par son REER et celles appartenant à une personne ayant un lien de dépendance avec lui. ... Afin d'établir les personnes qui ont un lien de dépendance avec le rentier ou si le rentier a un lien de dépendance avec une société, le bulletin d'interprétation IT-419R, Définition de l'expression " sans lien de dépendance ", peut être consulté sur notre site Internet à l'adresse suivante: www.ccra-adrc.gc.ca/menu/FmenuKLA.html. ...

12 January 1990 Ministerial Correspondence 58554 F- Application of Legislation Relating to Automobiles Unedited CRA Tags 6(1)(b)(x), 6(1)(e), 8, 8(1)(f), 8(1)(h), 8(1)(j)(ii), 13(7), 13(7)(g) 13(21) undepreciated capital cost, 67.3, 67.4, 248(1) passenger vehicles ITR 1100 19(1) File No. 5-8554   J.A. Szeszycki   (613) 957-2103 January 11, 1990 Dear Sir: Re:  Application of Legislation Relating to Automobiles We are responding to your letter of August 18, 1989 in which you raise a series of questions relating to the acquisition of passenger vehicles and the extent to which the assets may be claimed as a deduction against related income earned.  ... Specifically you have asked: a)     how the cost and undepreciated capital cost ("UCC") of the automobile is determined for the 1988 taxation year, b)     whether the capital cost would be restricted to the $20,000 maximum for passenger vehicles, c)     whether the 50 percent rule would apply in 1988, and d)     whether the change-in-use rules would apply under the circumstances. ...

20 April 1990 Ministerial Correspondence 900324 F- Maximum Amount- Retiring Allowance Unedited CRA Tags n/a 19(1) File No. 900324   A.B. Adler   (613) 957-8962 April 20, 1990 19(1) This is in reply to your letter of April 3, 1990 in which you requested our views regarding the maximum amount in respect of a retiring allowance that you would be permitted to transfer directly to an RRSP upon you resignation from employment, effective June 29, 1990. ...

Income Tax Convention on Pension Unedited CRA Tags n/a 19(1) 901544   G. Arsenault   (613) 957-2126 September 27, 1990 EACC9616 This is in reply to your letter dated July 9, 1990 whereby you enquired concerning a pension paid to you by  24(1)  We do not have sufficient information to permit us to express a definitive opinion.  ...

28 February 1990 Ministerial Correspondence 59144 F- Qualifying Small Business Corporation Unedited CRA Tags 110.6(1) qualified small business corporation share, 248(1) small business corporation 19(1) File No. 5-9144   P.W. Osborn   (613) 957-2120 February 28, 1990 Dear Sirs: Re:  Qualifying Small Business Corporation This is in reply to your letter of November 23, 1989 in which you requested a technical interpretation to determine if a shareholder loan receivable is an asset used in active business in Canada.  ...