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De plus, dans le Communiqué #94-032, en date du 30 mars 1994, le ministre des Finances a annoncé ce qui suit relativement au crédit d'impôt spécial à l'investissement de 30 % applicable aux biens certifiés: «Plus particulièrement, la mesure d'allégement transitoire applicable à la proposition visant à éliminer le crédit d'impôt spécial à l'investissement de 30 pour cent s'appliquera aux biens acquis avant 1996, à condition que les biens soient utilisés dans le cadre d'un ouvrage qui, d'après un document écrit, était fort avancé le 22 février 1994, et que la construction de l'ouvrage commence avant 1995.» ...

Principal Issues: medical insurance coverage for same gender partners where insurer will not issue a separate policy Position TAKEN: an employer may have two separate plans (a phsp & an employee benefit plan) even though there is only one policy-discussion on the valuation of the benefit Reasons FOR POSITION TAKEN: the plan can be distinguished from the policy A. ...

Principal Issues: employment income for foster parenting & the applicable expenses Position TAKEN: employment income not exempt under 81(1)(h) food, utilities, minor repairs would be deductible provided that the expense otherwise qualified and mortgage interest, taxes, insurance would not basic tele not deductible but long distance charge might be auto expenses would not include travel relating to household maintenance, including the acquistion of groceries Reasons FOR POSITION TAKEN: employment income is not a social assistance payment general guidence given to determine reasonable expenses A. ...

Yours truly, Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Our Comments 1.It is always a question of fact as to whether a cost in respect of drilling a new well is CDE or DUSC, depending on the purpose of incurring such cost. 2.According to the definition in subsection 1104(2) of the Regulations, " designated underground storage cost" means: any cost incurred by him after December 11, 1979 in respect of developing a well, mine or other similar underground property for the storage in Canada of petroleum, natural gas or other related hydrocarbons. ...

Yours truly, for Director Financial Industries Division Rulings Directorate Policy & Legislation Branch ...

Dath Director Business & General Division Rulings Directorate Policy and Legislation Branch ...

With a view to assisting the Indian community, the Department has developed " Indian Act Exemption for Employment Income Guidelines" (the "Guidelines"), that describe the employment situations covered by the Indian Act. ...

Kerr Attention: XXXXXXXXXX December 30, 1994 Dear Sirs: This is in response to your letter of November 23, 1994, wherein you requested our views on whether the status Indian employees of your client would be exempt from income tax under the " Indian Act Exemption for Employment Income Guidelines" issued by the Department on June 29, 1994. ...

With a view to assisting the Indian community, the Department has developed " Indian Act Exemption for Employment Income Guidelines" (the "Guidelines"), that describe the employment situations covered by the Indian Act. ...