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7 September 1989 Ministerial Letter 57948 F- Application to Partnerships Section 54.2 Unedited CRA Tags 54.2, 85(2), 96(1)(f), 110.6(1) qualified small business corporation share, 110.6(2.1), 110.6(14)(f), 248(1) small business corporation, 248(1) active business   September 7, 1989 Review Committee Services, Public Utilities   and Exempt Corporations   Section   R.B. Day   957-2136   File No. 5-7948 Subject:  Application to Partnerships Section 54.2 Sections of The Act 54.2, 110.6(2.1), 110.6(14)(f) Type of Referral General Enquiry from 19(1) Facts All or substantially all of the assets of a limited partnership (LP) are used in an active business carried on in Canada. ... Recommendation We see 3 possible resolutions to this problem: 1. 2.     21(1)(a) 3. 21(1)(a) Effect of Decision Assuming that the above recommendation is accepted, it will necessitate further communication with Current Amendments and Regulations Division, and the Department of Finance to resolve our differences. for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

11 July 1991 Ministerial Letter 911618 F- Board and lodging as taxable benefits and other issues Unedited CRA Tags 6(1)(a), 110(2), 122.4, 122.5   911618   R.B. ... Yours truly, for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch c.c.      ... Dimillo     Assessing and Enquiries Division     Returns Processing Division ...

3 July 1991 Ministerial Letter 911218 F- Health and Welfare Trust Unedited CRA Tags 15(1), 6(1)(a)(i), 18(1)(a)                                         911218                                         Marc Vanasse          (613) 952-0243 July 3, 1991 Dear Sirs: Re:  Health & Welfare Trust   24(1) This is in reply to your letter dated   24(1)   wherein you requested our comments as to the acceptability of the trust agreement as a Health & Welfare Trust. The following are our general comments and areas of concerns with respect to the Health & Welfare Trust agreement. 1.      ... The following wording could be incorporated in the trust document:      No property of the trust, whether such property is acquired from the capital or income of the trust, shall be invested in the shares, notes, bonds, debentures or similar indebtedness issued by (a)       the company, (b)       a person who does not deal at arm's length with the company, or (c)       a person who is a member of a group of persons not dealing at arm's length with the company,      nor shall any such property of the trust be invested in property which is or will be used directly or indirectly, solely or otherwise, by the company or any person who does not deal at arm's length with the company or who is a member of a group of persons not dealing at arm's length with the company.  ...

10 April 1990 Ministerial Letter 74798 F- Rights, Options and Warrants Unedited CRA Tags 15(1)(c)   April 10, 1990 Review Committee Specialty Rulings   Directorate   S. Shinerock   957-2108   File No. 7-4798 Subject:  Rights, Options and Warrants and paragraph 15(1)(c) of the Income Tax Act (the "Act") We recently issued an opinion to 24(1) (copy attached) on the application of paragraph 15(1)(c) of the Act to a situation where a public corporation confers on all owners of its common shares a "right" to buy units consisting of shares of the corporation and "warrants", which may be exercised to buy additional shares of the corporation. ... Therefore, with respect to the warrants, it could not be said that "... all owners of common shares... a right to buy additional shares thereof", within the meaning of paragraph 15(1)(c). ...

Savage, 83 DTC 393 (C.S.C.)). b)     la récompense est attribuée pour couronner une oeuvre remarquable réalisée dans le domaine d'activité habituel du contribuable (alinéa 56(1)n) L.I.R.). c)     la récompense est reconnue par le public (règlement 7700 L.I.R.paru dans la gazette du Canada Partie II, vol. 123, No.21, 11/10/89; applicable aux années d'imposition 1983 et suivantes). d)     la récompense est décernée pour une oeuvre méritoire réalisée dans le domaine des arts, des sciences ou dans le cadre de services au public (règl. 7700 L.I.R.). e)     la récompense n'est pas reçue en échange de services rendus ou à rendre par le contribuable (règl. 7700 L.I.R.).       ... Toutefois  24(1)      En outre, une partie du personnel dont les services ont été retenus tel que le tuteur et les preneurs de notes, ne représente pas du personnel spécialisé.      En conséquence de ce qui précède 24(1)    b)     Frais de scolarité      Pour que des frais se qualifient à titre de frais de scolarité en vertu du paragraphe 118.5(1) L.I.R., ils doivent être payés à l'établissement d'enseignement afin que celui-ci fournisse les services nécessaires à la poursuite des études.       ...

The Queen- Adverse Decision Unedited CRA Tags n/a   September 11, 1990 Appeals and Referrals Division Technical Publications Ms. ... Tremblay Division Director Technical Review Section   Bernhard Buetow Attention: James E. Nordin (613) 957-9226   8-901936      EACC9707 Subject:  Merton Collin v. ...

Adrien Venne,      Director,      Tax Policy- Special Sectors, G.S.T. ...

2.     Has a "distribution" taken place? More specifically, were the  24(1) Our Views 1.      ... Note the reference in subsection 159(2) to "a property...... of another person". 2.     We agree that payments on account of a debt would not be considered distributions for purposes of subsections 159(2) & (3).      24(1)     21(1)(a)      21(1)(b) We trust this will be of assistance to you. ...

For 1995 and 1996, the professional income as a lawyer, was $ 100,000 for each year and the individual received in 1996 $ 15,000 as a judge. The RRSP deduction limit for this individual for 1996 and 1997 will be as follows assuming that there is no unused RRSP deduction room at the end of each taxation year. 1996 1997 Lesser of: (a) RRSP dollar limit for the year and $ 13,500 $ 13,500 (b) 18% of the earned income for the previous year 18,000 20,700 less: The prescribed amount for the year nil 1,700 (1) RRSP deduction limit $ 13,500 $ 11,800 (1) lesser of (a) 18% of $ 15,000 minus $ 1,000 (b) $ 13,500 EXAMPLE II The following example is based on the Notice of Ways and Means Motion of December 1996 and the draft amendments to the Income Tax Regulations of February 1997. ... The RRSP deduction limit for this individual for 1996 and 1997 will be as follows assuming that there is no unused RRSP deduction room at the end of each taxation year. 1996 1997 Lesser of: (a) RRSP dollar limit for the year and $ 13,500 $ 13,500 (b) 18% of the earned income for the previous year 27,000 27,000 less: The prescribed amount for the year 14,500 (1) 13,500 (2) RRSP deduction limit nil nil (1) lesser of (a) 18% of $ 150,000 (b) $ 15 500 less $1,000 (2) lesser of (a) 18% of $ 150,000 minus $ 1,000 (b) $ 13,500 ...

Vous nous avez soumis les faits et transactions envisagées suivants: 1.       ... TRANSACTIONS ENVISAGÉES 2.1     Cie A verse à Monsieur A un dividende en actions de 500 000 $ sur les actions ordinaires, sous forme d'actions privilégiées ayant un capital versé total de 100 $ et une valeur de rachat de 500 000 $. 2.2     Monsieur A forme une nouvelle corporation ("NEWCO") dont il est l'actionnaire unique. 2.3     Monsieur A vend à NEWCO toutes les actions privilégiées de la Cie A.  ... Le revenu protégé attribuable aux actions privilégiées sera-t-il de 100 $ ou de 500 000 $? ...