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17 December 1991 Administrative Letter 9128596 F- Employee Share Ownership Plans Unedited CRA Tags 6(1)(a), 7   Employee Share Ownership Plans (ESOP's) Thank you for the material entitled "Technical Issues: Structuring a Joint ESOP in Canada" which was presented at a Canadian Employee Ownership Conference in Toronto on September 26-27, 1991 by  19(1)which we received with your memorandum of October 1, 1991. ...

Citizen This is in response to your verbal enquiry concerning the question as to what amount should be considered to be an "income or profits tax" for purposes of calculating the foreign tax credit ("FTC") in Canada for XXXXXXXXXX The documents indicate the following facts. 1.      ... Tax 2.     U.S. Sourced Income Dividend Income Interest Income Taxable Capital Gain XXXXXXXXXX Other Income Total U.S. ...

8 September 1993 Administrative Letter 9320906- Paiement à une université Unedited CRA Tags 37(1)(a)(ii)(B)   Le 8 septembre 1993 DIRECTION DE LA VÉRIFICATION DIRECTION DES DÉCISIONS Division des programmes Michel Lambert de vérification 957-8953 Madame Mara D. Praulins   7-932090 Paiement à une universitéAlinéa 37(1)a) de la Loi La présente fait suite à votre note de service du 21 juillet 1993, nous demandant de répondre à une triple question qui a été posée au Ministère dans le cadre d'un colloque de l'Association de planification fiscale et financière portant sur la recherche scientifique et le développement expérimental. ...

23 November 1989 Administrative Letter 58926 F- Calculation of Cumulative Net Investment Loss- Meaning of Investment Expense Unedited CRA Tags 3(a), 3(c), 4(1)(a), 65, 66, 110.6(1) investment expense, 248(1) specified member 19(1) File No. 5-8926   J. Chan   (613) 952-9019 November 23, 1989 Dear Sirs: Re:  Request for Technical Interpretation Paragraphs 110.6(1) "Investment Expense", 3(a) and 3(c) of the Income Tax Act (the "Act") We are writing in reply to your letter dated October 16, 1989, wherein you requested a technical interpretation of the above paragraphs with regards to mining, oil and gas expenses described in sections 65 and 66 of the Act. ...

30 April 1990 Administrative Letter 58346 F- Interpretation Bulletin IT-140R3- Buy-Sell Agreements Unedited CRA Tags 70(5), 15(1) 19(1) File No. 5-8346   C. Robb   (613) 957-2744 April 30, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-140R3 We are responding to your letter of July 6, 1989 in which you requested our position with respect to the determination of the fair market value of shares of a company when the shares are subject to a buy-sell agreement between individuals who are not dealing at arm's length and when there are corporate-owned life insurance policies in place.  ...

1 August 1990 Administrative Letter 59606 F- Non-resident Withholding Tax Unedited CRA Tags 250(1)(a) 19(1) 5-9606   G. Arsenault   (613) 957-2126 August 1, 1990 Dear Sirs: Re:  Non-Resident Withholding Tax This is in reply to your letter dated February 12, 1990. ...

However, as stated in IT 449R at paragraph 7, where a property is transferred to a spouse pursuant to a court order given under a statute such as a family law act, paragraph 70(6)(a) of the Act may apply to the transfer if the court order is made within 36 months after the death of the deceased or such longer period as is reasonable, provided the requirements for extending the period, as discussed in IT 449R, are complied with.      ...

Laurikainen   957-2116 Attention: M.S. Lalonde 911922 24(1) Payments to Non-residents Under a License to Use Computer Software This in response to your memorandum dated July 15, 1991 wherein you requested our comments concerning a submission 24(1) in defence of the view that the payments by       24(1)       his client, to       24(1)       a resident of the United States, for the use of copyright computer software were exempt from Canadian non-resident withholding tax. ... Saint John Shipbuilding & Dry Dock Co. Ltd. 80 DTC 6272 ("Saint John Shipbuilding"), at 6275 where Judge Thurlow states that "The word "rental" is not a familiar one to use in connection with property rights of the kinds enumerated but I see no reason to think that when used in reference thereto it would connote characteristics different from those it has in its more familiar use in relation to tangible property. ...

20 October 1993 Administrative Letter 9317436 F- Equivalent-to-Married Permitted in Year of Marriage Unedited CRA Tags 118(1)(b), 118(1)(a)   T1 Programs Division Business and General J.M. ...

26 October 1989 Administrative Letter 20136 F- Tax Remission Request Unedited CRA Tags n/a   October 26, 1989 Scarborough District Taxation Office Technical Interpretations Mr. ...