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26 June 1990 Ministerial Letter 900688 F- Purification of a Corporation Unedited CRA Tags 248(10), 55(3), 55(4), 55(2)   24(1) File No. 900688   M.P. Sarazin   (613) 957-2125 Attention: 19(1) June 26, 1990 Dear Sirs: Re:   Request for an opinion on the potential "purification" of a corporation This is in reply to your letter dated May 4, 1990 in which you requested our interpretation as to the application of various provisions of the Income Tax Act (the "Act") to the following situation you described. 24(1) 24(1) It appears that the interpretation you seek relates to a specific taxpayer and, therefore, we bring to your attention Information Circular 70-6R dated December 18, 1978 issued by Revenue Canada, Taxation and the related Special Release thereto.  ... You have stated that the purpose of the transactions outlined above is  24(1) in this regard, we would like to point out that (i)     subsection 248(10) of the Act contains an extended definition of the term "series of transactions or events", and (ii)     it is our view that a preliminary transaction will form part of a series of transactions referred to in subsection 248(10) of the Act if, at the time the preliminary transaction is carried out, the taxpayer has the intention to implement the subsequent transactions constituting the series and the subsequent transactions will be part of a series even though at the time of the completion of the preliminary transaction the taxpayer either had not determined all of the important elements of the subsequent transactions including, possibly, the identity of other taxpayers involved, or had lacked the ability to implement the subsequent transactions.      24(1) In addition, you have requested our views in the circumstances where 24(1) is owned by more than one shareholder and they are not related. ...

6 September 1989 Ministerial Letter 73928 F- Nature of Payments Unedited CRA Tags 18(1)(a), 56(2), 15(1), 110(1)(a), 5(1)   September 6, 1989 Sudbury District Office Specialty Rulings   Directorate Attention:  A.F. ... Eisner   Tel. (613) 957-2138   File No. 7-3928 Subject: 24(1) This is in reply to your memo of May 17, 1989 concerning the tax treatment of certain payments made by the Taxpayer in 1987 and 1988. ...

22 January 1990 Ministerial Letter 90M01098 F- Telex (1989 Average Exchange Rate) Unedited CRA Tags n/a TELEX MESSAGE   Originator: A Watson   Date: 22/01/90 Other Destination: Branch: Legislation Tokyo, Japan 22218 Building: Macdonald Building   Room Number: 1000 Attention: Canadian Embassy Tokyo Japan  Telephone: 957-2072 Message: 1989 Average Exchange Rate The Bank of Canada was contacted and advised that the average exchange rate for 1989 for Yen is.008606. ...

Pelletier   (613) 957-8953 À     l'attention de 19(1) Le 19 juin 1990 Mesdames, Messieurs, La présente est en réponse à votre lettre du 17 avril 1990 dans laquelle vous nous soumettez la situation suivante: FAITS 1.      ... Il est prévu que la corporation A achètera durant son présent exercice financier (19x1) les biens de remplacement suivants:-     un édifice et le terrain sous-jacent; il s'agira de la nouvelle place d'affaires de la corporation A,-     équipement utilisé dans l'édifice mentionné ci-dessus,-     matériel roulant qui servira exclusivement aux fins de l'entreprise. 5.      ... VOTRE QUESTION 6.     Est-ce que les biens décrits au paragraphe 4 ci-dessus se qualifient à titre de biens de remplacement aux fins des paragraphes 44(1) et 13(4) de la Loi? ...

12 June 1990 Ministerial Letter 59678 F- Calculation of Tax on Large Corporations Unedited CRA Tags 181.1, 181.7(1), 125.3(1) 24(1) File No. 5-9678   J.P. Dunn   (613) 957-8961 19(1) June 12, 1990 Dear Sir: We are writing in response to your correspondence of February 19, 1990 regarding the calculation of the proposed Part I.3 Tax on Large Corporations as it applies to the hypothetical example provided in your letter. The pertinent facts of your example are as follows: (1)     Taxable capital- $55,000,000 (2)     Capital deduction- $10,000,000 (3)     1989 taxation year- Jan. 1/89 to Sept. 30/89 (9 months) (4)     1990 taxation year- Oct. 1/89 to Sept. 30/90 (12 months) (5)     The company is not a financial institution, an insurance company or an exempt corporation. (6)     Part I.3 tax at 0.175% is applicable only to fiscal periods ending after June 30, 1989 and only for that portion of the fiscal period that is after June 30, 1989. (7)     All of the company's capital is employed in Canada and all of  its income is earned in Canada. (8)     The surtax otherwise payable by the corporation for the year ended Sept. 30/89 is $19,900. ...

9 July 1990 Ministerial Letter 74648A- Récompense prescrite Unedited CRA Tags 56(1)(n), 118.2, 118.5, 64(1)   July 9, 1990 BUREAU PRINCIPAL BUREAU PRINCIPAL Division du traitement des Section des services déclarations bilingues   Andrée Simard M. ... D'autre part, les frais' encourus doivent avoir permis au contribuable d'exercer une des activités suivantes:-     accomplir les tâches d'un emploi ou d'une charge-     exploiter une entreprise-     suivre un cours de formation professionnelle pour lequel il a reçu une allocation prévue par la Loi nationale sur la formation-     faire des recherches ou travaux semblables pour lesquels il a reçu une subvention 24(1) Chef de sectionSection III des services bilinguesDivision des services bilingues et desindustries d'exploitation des ressourcesDirection des décisions c.c.       ...

6 December 1989 Ministerial Letter 32838- Sens de "Abri fiscal" Unedited CRA Tags 237.1(2), 237.1(1), 231(6)   Your File No. H-40-M-T 19(1) Our File No. 3-2838   A. Simard   (613) 957-8981 Le 6 décembre 1989 Monsieur, Objet:  Demande de décision anticipée 24(1) La présente est en réponse à votre lettre du 1er novembre 1989 par laquelle vous demandez une décision anticipée en matière d'impôt sur le revenu au nom du contribuable mentionné en titre relativement à la demande d'un numéro d'inscription en vertu du paragraphe 237.1(2) de la Loi de l'impôt sur le revenu (L.I.R.). ... Vous recevrez, sous pli distinct, le remboursement de votre dépôt au montant de 325,00 $. ...

1 August 1991 Ministerial Letter 911898 F- Trade in Securities Unedited CRA Tags n/a Subject:      24(1)    Trade in Securities This is in reply to your memorandum of July 18, 1991, wherein you request a opinion as to whether   24(1)                    would be considered a trader in account receivables.  ...

29 June 1990 Ministerial Letter 7900498- Transfert d'impôt provincial de la Colombie-Britannique à la province de Québec Unedited CRA Tags n/a   Le 29 juin 1990 BUREAU DE DISTRICT DE MONTREAL BUREAU PRINCIPAL   Division des services M. Richard Plamondon bilingues Bureau désigné des Appels Anne LeBlanc   (613) 957-4363   File No. 7-900498 Object: 19(1) La présente note de service fait suite à notre récente conversation téléphonigue (Plamondon/LeBlanc) concernant le contribuable précité. ... Directeur intérimaireDivision des services bilingues et desindustries d'exploitation des ressourcesDirection des décisions c.c.:      M. ...

16 November 1989 Ministerial Letter 74408 F- Retiring Allowance Unedited CRA Tags 60(j.1)   November 16, 1989 Penticton District Office Head Office   Rulings Directorate B. ... Adler   (613) 957-8962   File No. 7-4408 Subject: 19(1) This is in reply to your memorandum (received October 10, 1989) prepared by Mr. ...