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Gauthier Legislative and Intergovernmental   Affairs Branch   E.E. Campbell   (613) 957-2067 Subject: Request For Information From New Zealand The attached letter from the New Zealand Inland Revenue requests assistance in locating expert witnesses in the field of international banking.  ...

18 July 1990 Administrative Letter 901366 F- Donations and Trusts Unedited CRA Tags n/a 19(1) 901366   R. Mundell   (613) 957-2139   EACC9426 July 18, 1990 Dear Sir: Re:  Donations and Trusts This will reply to your letter of June 20, 1990 requesting an advance income tax ruling concerning purported "gifts" from patients. 24(1) We are unable to rule in this matter, as what constitutes a gift in any particular circumstance is a question of fact.  ...

27 October 1989 Administrative Letter 20166 F- Tax Remission Unedited CRA Tags n/a October 27, 1989   Philip K. Tang   957-9229   File No. 2-0166 19(1) This is in reference to a request made by your accountant in 1988 to our Winnipeg Taxation Centre and later to the Honourable Don Mazankowski regarding the 24(1). ...

16 April 1992 Administrative Letter 9209426 F- RRSP Advantage Unedited CRA Tags 146(2)(c.4)   7-920942   D. ... Delorey   957-8953 April 16, 1992 Registered Plans DivisionFinancial Industries DivisionS. ...

Francis   (613) 957-3496 October 16, 1989 Dear Sirs: This is in reply to your letter of August 2, 1989 wherein you requested our opinion in respect to the following situation:-      a Canadian resident individual is an income beneficiary of a non-resident testamentary trust-      Under the terms of the trust, the income of the trust is to be accumulated in the trust for 10 fiscal years of the trust.-      On the first day of the eleventh year, the accumulated income is to be paid out to the income beneficiary. The income for the eleventh and subsequent years is to be paid out to him annually thereafter.-      You have obtained an opinion that the accumulated income is not capital of the trust.-      The trust may or may not be subject to tax on the accumulating income. The preferred beneficiary election is not available.-      You have asked us to assume that sections 94, 94.1 and 245 of the Income Tax Act (the "Act") do not apply. ...

23 June 1992 Administrative Letter 9207526- Report de perte Unedited CRA Tags 87(2)(a)   7-920752 24(1) Charles Thériault   M. Carbonneau   957-2129 Direction générale des appels     Direction des décisions Division des appels et des     Section 14 renvois La présente note de service est en réponse à la vôtre du 10 mars 1992 dans laquelle vous nous demandez de déterminer si un allégement peux être accordé au contribuable mentionné en rubrique. ... Représentations du contribuable Le contribuable demande que le Ministère lui accorde un allégement tel qu'il est prévu au paragraphe 10 du bulletin d'interprétation IT-474R du 14 mars 1986 et ce pour les raisons suivantes: 1)     La perte subie par la corporation issue de la fusion a été encourue par la même entreprise qui était exploitée par 24(1) avant la fusion. 2)     Les autres corporations étaient inopérantes et n'étaient aucunement responsables de la perte autre qu'en capital de 24(1) $. 3)     La fusion avait été réalisée dans le seul but d'économiser des frais comptables. ...

23 December 1991 Administrative Letter 9131046 F- Remote or Special Site Unedited CRA Tags 6(6), 110.7   913104 Remote or Special Work Sites This is in reply to your memorandum dated December 9, 1991 wherein you requested that we review your draft response to the 24(1).  ... A residence is considered to be a self- contained domestic establishment if it is a living unit with restricted access that contains a kitchen, bathroom and sleeping facilities.  24(1) When considering this general rule and its specific application to the 24(1) work site one must consider: 1)       whether there is an established community, as defined in paragraph 11 of IT91-R3, at which the taxpayer can reasonably be expected to establish and maintain a self-contained domestic establishment.  ... However, the site may be considered a special work site if the specific requirements of subparagraph 6(6)(a)(i) of the Act are met.   2)      that in the absence of an established community as mentioned in (1) above, can the 24(1) work site itself be considered to be an established community where the taxpayer can reasonably be expected to establish and maintain a self-contained domestic establishment. ...

3 June 1992 Administrative Letter 9214426 F- Splitting RRSP Annuity Income Unedited CRA Tags 146(1) annuitant, 146(1) retirement income   7-921442   D.S. Delorey   957-8953 June 3, 1992 T1 Programs DivisionFinancial Industries DivisionJ. ...

23 May 1990 Administrative Letter 900396 F- Impact of Employer Sponsored Child Care Assistance Unedited CRA Tags n/a   May 23, 1990   ACC9031 24(1) File No. 900396   J.D. Jones   957-2104 19(1) Dear Sirs: Re:  Health and Welfare Canada Study Impact of Employer Sponsored Child Care Assistance under the Income Tax Act This is in reply to your letter of April 12, 1990, wherein you requested our comments concerning the income tax treatment of benefits provided by employers to employees in respect of child care in a variety of hypothetical situations. ...

18 March 1993 Administrative Letter 9235556 F- Strip Bonds Unedited CRA Tags 12(9), 20(14), 20(21), ITR 7000 T2 & T3 Programs Division Financial Industries Division  Information Returns  Attention:  W. ... The verification follows: 25% 11% 8.5% Interest from Jan 1 to June 30, 1993 cost 300 x 25% x 182/365 = 37.39 350 x 11% x 182/365 = 19.19 360 x 8.5% x 182/365 = 15.25 Add to $ cost 300.00 350.00 360.00 337.39 369.19 375.25 Less coupon cashed 100.00 100.00 100.00 237.39 269.19 275.25 Interest from July 1, to Dec 31, 1993 237.39 x 25% x 183/365 = 29.76 269.19 x 11% x 183/365 = 14.85 275.25 x 8.5% x 183/365 = 11.73 267.15 284.04 286.98 less coupon cashed 100.00 100.00 100.00 167.15 184.04 186.98 Interest from Jan 1, to June 30, 1994 167.15 x 25% x 183/365 = 20.85 184.04 x 11% x 183/365 = 10.09 186.98 x 8.5% x 183/365 = 7.92 188.00 194.13 194.90 Less coupon cashed 100.00 100.00 100.00 88.00 94.13 94.90 Interest from July 1, to Dec. 31, 1994 88.00 x 25% x 183/365 = 11.03 94.13 x 11% x 183/365 = 5.19 94.90 x 8.5% x 183/365 = 4.05 99.03 99.32 98.95 Coupon cashed 100.00 100.00 100.00 difference because of rounding.97.68 1.05 These interest calculations were prepared globally for verification purposes only. ...