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25 July 1990 Administrative Letter 59746 F- Group Disability Plan Unedited CRA Tags 6(1)(f), 6(1)(a)(i)   24(1) 5-9746   J.D. Jones   (613) 957-2104 Attention: 19(1) July 25, 1990 Dear Sirs: Re:  Paragraph 6(1)(f) of the Income Tax Act (the "Act") Group Disability Plan This is in reply to your letter of March 9, 1990, wherein you requested a technical interpretation of paragraph 6(1)(f) of the Act in the following situation. ...

28 August 1989 Administrative Letter 58496 F- Completion Deadline of Transaction Extended Unedited CRA Tags n/a 19(1) Your File No. 86/2450   Our File No. 5-8496   M. Vallée   (613) 957-2093 August 28, 1989 Dear Sirs: Re:  24(1) This is in reply to your letter of August 4, 1989, wherein you requested that we extend the time for the completion of the proposed transactions described in the Previous Ruling. ...

17 July 1991 Administrative Letter 911276 F- Leasehold Interest Unedited CRA Tags ITR 1102(5), 1100(1)(b)   911276   Glen Thornley   957-2101 July 10, 1991 Dear Sirs: Re: Leasehold Interest This is in reply to your letter of May 3, 1991 requesting a technical interpretation on the classification of certain assets for capital cost allowance (CCA) purposes. ... Our reply follows the point order of your questions. a)     Since the capital cost of a leasehold interest is a depreciable property a tenant may deduct capital cost allowance in respect of the capital cost of his leasehold interests. ... Yours     truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

In your response you have summarized the application of subsection 189(4) of the Act as follows: Subsection 189(4) of the Act provides that, in the case of a share or right to acquire a share which was last acquired before April 22, 1982, the lesser of; (a)      4% plus 1% for each 5 calendar years after 1982, and (b)      the average prescribed rate for the year multiplied by 2/3. shall be used to calculate the interest with respect to such shares. ...

25 April 1990 Administrative Letter 40896 F- Request for Remission of Tax and Interest Unedited CRA Tags n/a   April 25, 1990 Vancouver District Office Head Office   Technical Review Section   Publications Division Attention:  P.E. ... Details of the amount of 24(1) 1981 and 1982. 2.     Details of the 24(1) assessment in respect of which he is claiming remission. 3.      ... Details of 19(1) age, health and dependants. 5.     19(1) and his dependant's income for the years 1981 and 1989 (to the extent this information is available). 6.      ...

31 August 1992 Administrative Letter 9222076 F- Whether Partnership Interest Is CDN Resource Property Unedited CRA Tags 66(15) Canadian resource property, 66.1(4)(b)(ii), 66.7(3)(b)(i)   922207   John Chan   (613) 957-8975 August 31, 1992 Appeals and Referrals DivisionResource Industries SectionDon BeamishSection Chief Attention: D. ... In general terms, the first successor and second successor rules as they applied to taxation years ending before February 18, 1987 (the "old successor rules") provided for the computation of the first or second successor's deduction by reference to production from Canadian resource property in respect of which the successor had an interest; or had a right to take or remove petroleum or natural gas or a right to take or remove minerals from the Canadian resource property (hereafter referred to as the "right to take")-      see for example, subparagraphs 66.1(4)(b)(ii) and (5)(b)(ii) pertaining to the first and second successor's deduction, respectively, of successored Canadian exploration expense ("CEE"). ...

18 July 1990 Administrative Letter 900816 F- Legal/Accounting Expenses Relative to 21-Year Deemed Realization Rule of Trust Unedited CRA Tags 104(4)(b), 18(1)   July 18, 1990 TORONTO DISTRICT OFFICE Head Office Audit Review Section Rulings Directorate Business Enquiries Group 148 2-1 C. Tremblay   952-1361 G. Cappella   900816   EACC9424 SUBJECT:  Legal and accounting expenses incurred relative to the 21 year deemed disposition rules of a trust This is in reply to your memorandum of May 10, 1990, concerning legal and accounting expenses deducted by the taxpayer Trust during the 1987 and 1988 taxation years.  ...

The provisions of 20(1)(Z) and 20(1)(Z.1) are merely two exceptions to the general rule. #2.        ... These circumstances do not arise now. #3.       Could this preamble be replaces with the wording of 18(1)(q)? #4.       The key words are "an amount not otherwise deductible".  ...

27 June 1989 Administrative Letter 32056- Déductibilité des intérets Unedited CRA Tags 20(1)(c)   19(1) File No. 3-2056   A. Godin   (613) 957-8971 Le 27 juin 1989 Messieurs, 24(1) La présente est en réponse à vos lettres du 14 septembre 1988, du 7 décembre 1988, du 6 et du 12 avril 1989 dans lesquelles bous nous avez demandé des décisions anticipées en matière d'impôt sur le revenu au nom des contribuables mentionnés ci-dessus.  ... Votre dépôt au montant de 325 $ vous sera retourné sous pli distinct. ...

18 March 1992 Administrative Letter 9200676 F- Persons Connected To Employer Re Pension Plan Unedited CRA Tags ITR 8500(3), 251(2)(b) March 18, 1992 Registered Plans Division     Financial Industries Stella Kotlar, Director       Division P. ...