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13 December 1989 Administrative Letter 59056 F- Partnership Election Unedited CRA Tags 13(7.4), 53(2.1)   December 13, 1989 TO:  T2-T3 Assessing and Taxroll FROM: Financial Industries J.M. Legault Division Director Clayton Robb   957-2744   5-9056 SUBJECT:  Partnership Election Subsections 13(7.4) and 53(2.1) Enclosed is correspondence from 19(1) relating to elections to be made under subsection 13(7.4) and 53(2.1).  ... DirectorFinancial Industries DivisionRulings Directorate Attachment November 6, 1989 Revenue Canada88 Metcalfe StreetOttawa, OntarioK1A 0L8 Attention: Rulings- Leasing & Financing Division Dear Sirs: RE:     Paragraphs 12(1)(x)(vii), 13(7.4), 53(2)(s), and 53(2.1) the Income Tax Act XXX I have noticed that there is no technical provision for a partnership to make the election outlined in subsection 13(7.4) of the Income Tax Act. ...

27 August 1993 Administrative Letter 9323666 F- Tax Treaty Negotiation Seminar (HAA 4093-U5-100-4) Unedited CRA Tags OECD Article 4, 250(3) MEMO FOR FILERulings Directorate Tax Treaty Negotiation Seminar (August 30 to September 3) Summary of Canadian Residence Concepts (Appendix A) Summary of the XXXXXXXXXX Case (Appendix B) Ken Major was asked to give a lecture concerning Articles 4 & 5 of the OECD Model Income Tax Convention in the above mentioned seminar organized with CIDA assistance for the XXXXXXXXXX The attached Appendixes were prepared, on an informal basis, as a handout for the participants during Mr. ... While the following list does not purport to be exhaustive, material factors include: 1) Permanence & Purpose of the Stay Abroad-     must be a degree of permanence to absence from Canada- return to Canada foreseen at time of departure- guaranteed employment upon return to Canada- status with Employment and Immigration Canada 2) Residential Ties Within Canada-     dwelling place (or places)- spouse and dependants- friends and family- personal property (furniture, automobile, clothing, etc.)- economic ties (employment, union membership, business, investments)- financial services (bank accounts, credit cards, safety deposit box)- social ties (membership in professional, social, recreational, or religious organizations)- provincial and private medical coverage- social security coverage- driver's licences- telephone listings- subscriptions to newspapers and other periodicals- Canadian burial plots 3) Residential Ties Outside Canada-     everyone must be resident somewhere- it is possible to be a dual resident 4) Regularity & Length of Visits to Canada-     status generally not affected by occasional return visits to Canada- return visits on a regular basis may indicate a continuing resident Residence of Corporations Like individuals, the Canadian residence status of corporations, for purposes of the Income Tax Act and excluding certain deeming provisions (e.g. corporations incorporated in Canada are generally deemed to be resident in Canada), is a question of fact.  ...

23 December 1991 Administrative Letter 9134466 F- Tuition Tax Credit Post-Secondary Course Unedited CRA Tags 118.5(1)(a)(i) 24(1)  —  118.5(1)(a)(i)  —  91–8592T We are writing in reply to your memorandum of December 13, 1991, wherein you requested our views as to whether or not (the college) would be considered to be an "other educational institution" for purposes of subparagraph 118.5(1)(a)(i) such that (the taxpayer) would be entitled to the tuition tax credit in respect of tuition fees paid to the college for the 1988 and 1989 taxation years. ...

Arsenault   957-2126 Attention:  C. Savage Acting Director   901836 SUBJECT:  24(1) This is in reply to your Memorandum dated August 7, 1990 whereby you advised that you have received a request from the trustee of the Trust for an exemption from Part XIII tax. ... This is also confirmed by the Technical Explanation of paragraph 1 of Article XXI of the Convention. 2.      ... Generally, there are considered to be four principal types of charitable trusts, namely: 1)     trusts for the relief of poverty; 2)     trusts for the advancement of education; 3)     trusts for the advancement of religion; and 4)     trusts for other purposes beneficial to the community. ...

29 August 1989 Administrative Letter 73816- Acquisition du contrôle d'une corporation   Le 29 août 1989 BUREAU DE DISTRICT DE LAVAL BUREAU PRINCIPAL   Section des services Réal Lapointe, Chef bilingues Revue de la vérification Direction des décisions   Charles Thériault   (613) 957-8981      File No. 7-3816 Subject: 24(1) La présente note de service est en réponse a la vôtre du 11 avril 1989 dans laquelle vous demandez notre interprétation sur un problème soulevé par Ginette Prévost de votre Bureau dans une note de service de la même date. ... Le préambule de cet article prévoyait, pour les années d'imposition visées par la présente, ce qui suit:      "125(1).  ... Une compagnie provinciale peut être liquidée volontairement sous l'autorité de la section I de la Loi sur la liquidation des compagnies du Québec ("LLCQ"):      "1.  ...

5 July 1989 Administrative Letter 58206 F- Self Insured Dental and Supplementary Medical Plans Unedited CRA Tags 18(1)(a), 248(1) private health services plan 19(1) File No. 5-8206   J.D. ... Yours truly, for Director Small Business and General Division Specialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.     Toronto District Office Source Deductions Division c.c.     Source Deductions DivisionTechnical Research & Enquiries Section ...

XXXXXXXXXX Your Questions 10.      You requested our opinions on the following questions: (a)     If a provincial tax is an income tax that fits the wording of paragraph 18(1)(m) of the Act, would that tax initially be denied under paragraph 18(1)(a) of the Act? ... (c)     The OMT is an income tax. The Representative's Views 12.      ... This implies that a mining tax has been generally accepted as not deductible in computing income by virtue of paragraph 18(1)(a) of the Act. 20.       ...

1 June 1989 Administrative Letter 73876 F- Injury on Duty Pay Unedited CRA Tags 81(1)(h), 56(1)(v), 110(1)(f)(ii), 248(1) death benefit, 248(1) group term life insurance policy, 248(1) pension benefit   June 1, 1989 Scarborough District Office Head Office John H. Rose Small Business and Chief of Enquiries & Office General Division Examination A. Humenuk   (613) 957-2135   File No. 7-3876 Subject: 19(1) We are responding to your memorandum dated April 28, 1989, in which you ask us to respond to the above noted taxpayer's query concerning disability payments payable by his former employer.  ...

21 July 1989 Administrative Letter 89M07206 F- Residence Status of Exempt Organizations Unedited CRA Tags n/a   July 21, 1989 Provincial and International Specialty Rulings Relations Division Directorate   R.C. O'Byrne   957-2126 R.A. D'Aurelio Director Subject: Residence Status of Exempt Organizations 19(1)  have asked whether we would consider an Australian Non-Profit Society (a "Society") to be a resident of Australia for purposes of the Australian Convention. ... We have reviewed Articles 4(1) and 4(2) of the Australian Convention and in our opinion these two provisions could be interpreted to deny treaty protection to a Society in this situation because: 1)     Australian tax law considers a Society of this nature to be resident in and subject to tax in Australia. ...

19 June 1990 Administrative Letter 74806 F- Artists Performing for Charities (Telethons) Unedited CRA Tags 153(1)(g), ITR 200   June 19, 1990 Charities Division Business and General G.J. ... Jones   957-2104   File No. 7-4806 SUBJECT: Artists Performing for Charities Paragraph 153(1)(g) of the Act This is in reply to your memorandum dated March 15, 1990, wherein you requested our opinion on the applicability of paragraph 153(1)(g) of the Act and section 200 of the Regulations in the following situation. ...