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20 March 1990 Administrative Letter 90M03336 F- Ontario Income Tax Act- Foreign Tax Credit Unedited CRA Tags 7(1)(1), 120.1, 121, 122.3   March 20, 1990 Mrs. ... Campbell Ottawa District Office   File No. 90M03336 Ontario Income Tax Act- Foreign Tax Credit In our conversation of March 8 we discussed the calculation of the provincial foreign tax credit on form T2036.  ...

27 February 1990 Administrative Letter 59436 F- Deduction by Testamentary Trust of Mortgage Commitment Fees Paid by Deceased Taxpayer Unedited CRA Tags 20(1)(e) 19(1) File No. 5-9436   C. Robb   (613) 957-2744 February 27, 1990 Dear  19(1) Re:  Paragraph 20(1)(e) of the Income Tax Act (the "Act") We are writing in response to your letter of January 16, 1990 in which you requested our views concerning a testamentary trust continuing to deduct mortgage commitment fees paid by the deceased taxpayer while living.  ...

25 September 1989 Administrative Letter 32586- Demande de décision anticipée Unedited CRA Tags n/a 19(1) File No. 3-2586   V. Plant   (613) 957-4796 Le 25 septembre 1989 Demande de décision anticipée Monsieur, La présente a pour but de vous informer gue nous attendons toujours les renseignements supplémentaires gue nous vous avons demandés lors de notre récente conversation téléphonigue (Plant 19(1)). ...

15 November 1989 Administrative Letter 58706 F- Transfer to Spouse by Will Unedited CRA Tags 70(6) 19(1) File No. 5-8706   F. Francis   (613) 957-3496 November 15, 1989 Dear Sirs: This is in reply to your letter of September 15, 1989, wherein you requested our opinion on the application of subsection 70(6) of the Income Tax Act (the "Act") in the situation where, by virtue of the last will of an individual, property is transferred to the surviving spouse. ...

25 June 1990 Administrative Letter 59846- Revenu de placement gagné sur les allocations à la naissance du Québec Unedited CRA Tags n/a 24(1) 19(1) File No. 5-9846   A. Payette   (613) 957-8974 A l'attention Le 25 juin 1990 Madame, Objet:  Revenu de placement gagné sur les allocations à la naissance versées par le Gouvernement du Québec La présente est en réponse à votre lettre du 21 mars 1990 demandant une interprétation relativement au revenu provenant du placement des allocations à la naissance que verse le Gouvernement du Québec. ...

21 July 1989 Administrative Letter 58356 F- Pension Fund Unedited CRA Tags 54 disposition, 245 19(1) File No. 5-8356   F. Francis   (613) 957-3496 July 21, 1989 Dear Sirs: Re:  A Pension fund (the "Fund") This is in reply to your letters of April 28, 1989, June 2, 1989 and July 13, 1989 wherein you requested our opinions in respect of certain proposed transactions contemplated by the Fund. ...

6 February 1990 Administrative Letter 59346 F- Declaration of Dividends and their Effect on Value of Preference Shares Unedited CRA Tags n/a 19(1) File No. 5-9346   S. Shinerock   (613) 957-2108 February 6, 1990 Dear Sirs: Re:  Declaration of Dividends and their effect on the value of Preference Shares We refer to your letter of December 28, 1989, in which you asked us to comment on the following situation. 24(1) You have asked us to advise you whether the Department would have difficulty with this situation in either of the following two respects: 24(1) Comments It appears that your request relates to a specific situation in respect of which no proposed transactions are contemplated.  ...

8 June 1990 Administrative Letter 900936 F- Election Re Partial Shareholding of Corporation Unedited CRA Tags 70(5), 70(6), 70(6.2), 248(1) property 24(1) ROUND TABLE- JUNE 1990   900936   Don Sommerfeldt Question 11 May an election under subsection 70(6.2) be made with respect to a partial shareholding of a corporation?  ...

28 June 1989 Administrative Letter 58256 F- Transfer Provisions of Funds Between RRPs and RRSPs Unedited CRA Tags n/a 19(1) File No. 5-8256   F. Francis   (613) 957-3496 June 28, 1989 Dear Sirs: This is in reply to your letter of June 14, 1989, wherein you requested our comments in respect of the draft legislation on the transfer provisions of funds between registered pension plans ("RPP") and registered retirement savings plans ("RRSP"). ...

11 December 1990 Administrative Letter 902766 F- Eligibility of Cost of Renting Cinitron Bed as Medical Expense Unedited CRA Tags n/a 24(1) 902766   M. Eisner   (613) 957-2138 19(1) December 11, 1990 Dear Sirs: This is in reply to your letter of September 25, 1990 concerning whether the cost of renting a Clinitron bed can be treated as a medical expense for income tax purposes. ...