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1 August 1990 Administrative Letter 900556 F- Prescribed Premium in respect of an Interest in a Life Insurance Policy Unedited CRA Tags 12.2(9), 309 24(1) 900556   J.P. Dunn   (613) 957-8953   EACC9361 Attention: 19(1) August 1, 1990 19(1) We are writing in response to your correspondence of April 23, 1990 regarding the application of subsection 12.2(9) of the Income Tax Act (the "Act") to a certain hypothetical situation. ...

31 October 1989 Administrative Letter 89M10506 F- Request for Remission of Tax Unedited CRA Tags 159(3)   October 31, 1989 TO- VANCOUVER DISTRICT OFFICE FROM- Technical  Mr. ... Seguin Interpretations Division Director- Taxation Greg Middleton   (613) 957-9230 Attention: Mr. ... We are also enclosing: (1)      19(1) T1 Returns for the years 1980 to 1987 plus his permanent envelope; and (2)      19(1) T1 Returns for the years 1979 to 1981 plus his permanent envelope. ...

25 September 1992 Administrative Letter 9227446 F- Benefit Accrual Rate For Defined Benefit RPP Unedited CRA Tags ITR 8503(3)(g)   7-922744   D. Duff   957-8953 September 25, 1992 Registered Plans DivisionFinancial Industries DivisionTechnical Review SectionDeferred Income Plans Section Attention:  John O'Meara The 2% limit in paragraph 8503(3)(g) This is in response to your memorandum of September 21, 1992 regarding the interpretation of the 2% maximum on the benefit accrual rate in paragraph 8503(3)(g) of the Income Tax Regulations. ...

1 May 1992 Administrative Letter 9206506 F- Application Of The 50% Test And"Liable To Pay Tax"(4232) Unedited CRA Tags 110(1)(f)(i), 217   May 1,1992 Assessment & Accounting     K.B. ... B.     In calculating the total amount that would be liable to tax under Part XIII of the Act, you questioned whether treaty exempt income (e.g. Old Age Security, Canada or Quebec Pension Plan benefits and alimony paid to a U.S. resident) would be included in the phrase "... liable to pay tax under Part XIII... ...

13 July 1989 Administrative Letter 73996 F- Lump Sum Payment to Widow under Pension Plan Eligible for Special Averaging Provision Unedited CRA Tags 40     July 13, 1989 Victoria District Office Head Office   Financial Industries Division Attention:  Mr. ... Adler Chief, Source Deductions (613) 957-8962   File 7-3996 Re:  Section 40 of the ITAR 24(1) Your round trip memorandum of May 31, 1989 addressed to the Source Deductions Division in Head Office was referred to this office for reply. ...

10 April 1990 Administrative Letter 73806- Remboursement de primes d'un REER Unedited CRA Tags 60(1), 146(1) remboursement de primes, 146(8)   Le 10 avril 1990 BUREAU DE DISTRICT DE SHERBROOKE BUREAU PRINCIPAL Demandes de Renseignements et Examen au Bureau Section des services   bilingues   C. ... Vous nous demandez alors de quoi est constitué ce paiement. 2.     Vous nous référez également au MOI 39(10)0-D4(6) où on y  mentionne aussi que lorsque le rentier d'un régime dépositaire non échu décède, dans ce cas les gains accumulés après la date du décès seront des revenus d'intérêts ordinaires et déclarés sur un feuillet T-5.       ... Comme 19(1) désire une confirmation écrite du ministère autorisant la banque à modifier les feuillets T4 RSP et T-5 en se guidant sur le paragraphe 12 du Bulletin d'interprétation IT-500, vous nous demandez si: a)     on peut considérer ce revenu d'intérêt comme un remboursement de primes; b)     il existe un allégement administratif dans une situation comme celle-ci.       ...

Head Office   Financial Industries Division Attention:  Stan Gingrich  G. Kauppinen   (613) 957-2117   File No. 7-4086 Subject:  24(1) This is in reply to your memorandum dated June 12, 1989 wherein you requested our opinion on the following matters: Background 24(1) 23 Comments 1.      ... Presumably, we would tax the trust each year if all waivers were not obtained. 3.     21(1)(b) 4.     23 Position 23 You have also requested our opinion with respect to the following specific questions: Question 1 24(1) Question 2 Does a normal "agency" arrangement constitute an "...other like person... ...

24(1)      Accordingly, we advise that the joint venture participants do not have resource profits as defined in Regulation 1204 and as a result do not meet the requirements for the deduction described in paragraph 20(1)(v.1) of the Act and Regulation 1210.      Paragraph 3 of IT-492 defines an industrial mineral as a non-metallic mineral capable of being used in industry, and the word mineral has its ordinary meaning of any chemical or compound occurring naturally as a product of organic processes. 24(1) (2)     Is the joint venture involved in processing activities to qualify the plant for inclusion under Class 29?       ... In view of this statement, we believe the better view is that the joint venture is engaged in the manufacturing or processing of goods for sale and that the plant would be eligible for inclusion in Class 29.       ...

23 July 1990 Administrative Letter 9004175- Compte de dividende en capital Unedited CRA Tags 89(1) compte de dividendes en capital                  24(1)                            5-900417                                                   C. Thériault                                                   (613) 957-8953 A  l'attention    19(1) FACC9405 Le 23 juillet 1990 Monsieur, La présente est en réponse à votre lettre du 10 avril 1990 dans laquelle vous demandez notre opinion concernant  l'inclusion du produit d'une police d'assurance-vie que reçoit une corporation dans son compte de dividende en capital. ...

8 August 1989 Administrative Letter 89M08296 F- Remission Request Unedited CRA Tags n/a   August 8, 1989 Legal Services- Taxation Technical Interpretations   Division Mr. ... Cockell   957-9226 SUBJECT: REMISSION REQUEST 19(1) The draft documents attached to your memorandum of August 8, 1989 reflect the decision of the Remission Committee. ...