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Miscellaneous severed letter
28 April 1993 Income Tax Severed Letter 9238285 - Whether Benefits Exempt
XXXXXXXXXX included a long term disability insurance plan which provided for the payment of benefits (66 2/3 % of certain income of the disabled individual at the time of the disability) in respect of a disability extending beyond 6 months. ...
Miscellaneous severed letter
26 May 1993 Income Tax Severed Letter 9231467 - Principal Residence
& 5. If it is determined that the disposition of the Property by the trust to the beneficiaries occurs before 1991, the Property will not meet the definition of principal residence since it was not held in a spousal trust. ...
Miscellaneous severed letter
21 June 1993 Income Tax Severed Letter 9312735 F - Part discrétionnaire d'un bén. priv.- reglèment 2800(3)f)
VOTRE QUESTION Vous nous demandez si "dans l'éventualité où une fiducie discrétionnaire réalisait un gain en capital, (...) les bénéficiaires du revenu seulement (et non les bénéficiaires du capital) devraient être inclus dans le dénominateur prévu au paragraphe 2800(3)f) du Règlement de l'impôt sur le revenu," dans certaines circonstances particulières. ...
Miscellaneous severed letter
7 July 1993 Income Tax Severed Letter 931140A F - Meal Allowance
The Queen, 84 DTC 6525, where it was stated: ".... it is a rule of construction that, where in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered intentional and indicative of the change in meaning or a different meaning. ...
Miscellaneous severed letter
1 November 1992 Income Tax Severed Letter 9228640 - Use of Partnership Property
Tout gain sur la fraction relative à l'usage personnel entraînerait un gain en capital, dont 75 % serait inclus dans le revenu de la société. ...
Miscellaneous severed letter
19 November 1993 Income Tax Severed Letter 9312806 - Minimum Tax and Loss Carryback
Szeszycki (613) 957-2135 Attention: Fali J Dubash 931280 XXXXXXXXXX Minimum Tax 1987 & 1988 Objections This is in reply to your memorandum of April 30, 1993 in which you requested our views on the technical accuracy of reassessments made of the 1987 and 1988 returns of the above noted taxpayer. ...
Miscellaneous severed letter
26 November 1993 Income Tax Severed Letter 9322935 - Taxation of U.S. IRA on Death of Annuitant
MNR 91 DTC 213 RCT PUBLICATIONS: 1) T1 Ontario General Tax Guide—pg. 2 (Federal Tax Credits and You) reference to "pensions from a foreign country" 2) T1 General 1992, lines 234 through 256 indicating Part 1.2 tax calculated on an amount before 110(1)(f)(i) & (iii) amounts 3) IT-212R3 (Income of deceased Persons—Rights or Things) 4) IT-326R2 (Returns of Deceased Persons as "Another Person") 5) 1992 Guide for Preparing T1 Returns for Deceased Persons HAA NUMBER: 932293 XXXXXXXXXX November 26, 1993 Dear Sirs: Re: Taxation of U.S. ...
Miscellaneous severed letter
3 December 1993 Income Tax Severed Letter 9326586 - Allowances Paid by CIDA to Foreign Students and Trainees
December 3, 1993 Assessment & Enquiries Personal and General Programs Section International Tax Programs D. ...
Miscellaneous severed letter
19 June 1995 Income Tax Severed Letter 951569A - PATRONAGE DIVIDENDS PAID BY NON CO-OPS.
Position TAKEN: YES & YES. Reasons FOR POSITION TAKEN: The Act does not restrict deduction of dividends to co-ops. ...
Miscellaneous severed letter
7 July 2005 Income Tax Severed Letter 2005-0113591R3 - Supplemental ruling to 2004-009908
Yours truly, XXXXXXXXXX Section Manager For Division Director International & Trusts Division Income Tax Rulings Directorate Policy and Planning Branch ...