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.- Adverse Decision Unedited CRA Tags n/a   November 14, 1989 Ms L.C. Tremblay Technical Interpretations A/Director Division Appeals & Referrals Division S. Parnanzone   957-9232 ATTN:  M.S. Lalonde Subject: HENRY R. HEWITT V. ...

26 January 1990 Ministerial Correspondence 58964 F- Withholding Tax Requirements Unedited CRA Tags 212(1)(d)(i) 19(1) File No. 5-8964   R.C. O'Byrne   (613) 957-2126 January 26, 1990 Dear Sirs: This is in reply to your letter of October 23, 1989 wherein you requested our opinion concerning withholding tax requirements in the following hypothetical situation: (1)     The distributor is a taxable Canadian corporation. (2)     The distributor enters into a distribution agreement ("the Agreement") with a non-resident manufacturer of computer software. (3)     The Agreement allows the distributor to import and distribute software products from the non-resident manufacturer. (4)     The non-resident manufacturer is not resident in Canada, and is not considered to be carrying on business in Canada, pursuant to the provisions of the Act. (5)     Under the terms of the Agreement, the distributor's relationship with the manufacturer is that of an independent contractor.  The distributor's appointment only grants the distributor a right to distribute the manufacturer's products to authorized dealers, and does not in any way transfer any right, title or interest in any of the manufacturer's products to the distributor. (6)     The distributor has no tight to duplicate, cope, or change the software in any manner.  ...

21 July 1989 Ministerial Correspondence 58054 F- Loss Carryforward Applications Unedited CRA Tags 152(4)(c) 19(1) File No. 5-8054   M. Eisner   (613) 957-2138 July 21, 1989 Dear Sirs: This is in reply to your letter of May 3, 1989 concerning changes to loss carryforward applications. ...

Unedited CRA Tags 108(2)(b)(iii) 19(1) File No. 5-9434   A.B. Adler   613-957-8962 February 5, 1990 Dear Sirs: This is in reply to your letter dated December 4, 1989 in which you requested our comments with respect to certain property described in subparagraph 108(2)(b)(iii) of the Income Tax Act ("Act"). ...

17 November 1989 Ministerial Correspondence 58944 F- Corporation Tax Enquiry Unedited CRA Tags n/a 19(1) File No. 5-8944   D. Turner   (613) 957-2094 November 17, 1989 Dear Sirs: Re:  Corporation Tax Enquiry We are writing in reply to your letter of October 2, 1989 regarding the exporting and importing of watches from Hong Kong to Canada.  ...

27 February 1990 Ministerial Correspondence 57484 F- Canada-Australia Income Tax Convention on Residence Unedited CRA Tags n/a 19(1) File No. 5-7484   R.C. O'Byrne   (613) 957-2126 February 27, 1990 Dear Sirs: Re:  Article 4 Canada-Australia Income Tax Convention (the "Convention") This is in reply to your letter of January 30, 1989 in which you asked whether an Australian Non-Profit Society (a "Society") would be considered a resident of Australia for purposes of the Convention.  ...

14 November 1989 Ministerial Correspondence 58904 F- Attribution Rules Unedited CRA Tags 56(4.1) 19(1) File No. 5-8904   D.S. Delorey   (613) 957-3495 November 14, 1989 Dear Madam: This is in reply to your letter of October 13, 1989 concerning the attribution rule in subsection 56(4.1) of the Income Tax Act. ...

12 January 1990 Ministerial Correspondence 58934 F- Funeral Expense Benefit Unedited CRA Tags n/a 19(1) File No. 5-8934   J.D. Jones   (613) 957-2104 Dear Sirs: Re:  Funeral Expense Benefit This is in reply to your letter of October 20, 1989, wherein you requested our opinion on whether a funeral expense benefit would be permitted under a Health and Welfare Trust. 24(1) In order for a particular benefit to be permitted under a Health and Welfare Trust, the benefit program must be limited to those described in paragraph 1(a) to (d) in IT-85R2, it is our view that this benefit could not be included as a benefit under a Health and Welfare Trust without causing the trust to become an employee benefit plan or employee trust as the comments contained in paragraph 3 of IT-85R2 indicate.  ...

2 November 1989 Ministerial Correspondence 1854 F- Advance Income Tax Ruling Unedited CRA Tags n/a 19(1) File No. 1-854   S. Leung   (613) 957-2116 November 2, 1989 Dear Sirs: Re: 24(1) Advance Income Tax Ruling 24(1) This is in reply to your letter of October 25, 1989 in which you advised us that certain difficulties have delayed completion of the proposed transactions referred to in our advance income tax ruling 24(1) dated 24(1)   (the "Ruling Letter"). ...

13 December 1989 Ministerial Correspondence 32614- Demande de décisions anticipées Unedited CRA Tags n/a 19(1) 3-2614   B. Barsalo   (613) 957-8284 Le 13 décembre 1989 Monsieur, OBJET:  24(1) Demande de decisions anticipées La présente fait suite à votre lettre du 30 novembre 1989 dans laquelle vous exprimez le désir de retirer votre demande de décisions anticipées du 4 août 1989 pour le compte de la coopérative en titre.  ...