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Company A is a Canadian resident. 2.     Company A maintains videotape cassettes for rental to individuals. 3.      ... Situation II 1.     Same as Situation I, except that the retail stores charge an administrative fee of a fixed amount plus 75% of the videotape cassette rental revenue earned by the retail stores.      You requested our views as to whether for capital cost allowance purposes the videotape cassettes would qualify for inclusion in: (i)      Class 8(i) of Schedule 11- a tangible capital property not included in another class or, (ii)      Class 12(r) of Schedule 11- a videotape cassette acquired after February 15, 1984 for the purpose of renting and that is not expected to be rented to any one person for more than 7 days in any 30 day period. ...

.- Genuine Loan Unedited CRA Tags 75(2), 74.1, 74.2, 74.5(2) 19(1) File No. 5-8201   W.C. ... You have asked if our reply in that letter would remain unchanged if the circumstances and assumptions contained therein were altered to the extent that: a.       the settlor(s) would be the grandparent (s) who would not be either trustees or beneficiaries and b.         ...

1 November 1991 Income Tax Severed Letter 91M11263 F- Resource Profits QUESTION 2.        ... The selling price of the final product is less than the selling price of the intermediate products.     ... ANSWER 2.        It is our view that Regulation 1204(1) permits the computation of resource profits by reference to the unrealized price of the intermediate product.  ...

14 September 1990 Income Tax Severed Letter EACC9734 F- Draft Form Unedited CRA Tags n/a   September 14, 1990 Pension Reform Implementation Team Head Office   Technical Publications   Division   Technical Review Section Attention: W.A. ... Parnanzone Manager (613) 957-9232      EACC9734 SUBJECT: DRAFT FORM "Designation of Retiring Allowances as Qualifying Transfers in Connection with a Past Service Event in Respect of a Defined Benefit Provision of a Registered Pension Plan" This is in reply to your round trip memorandum of August 24, 1990 concerning the review of the above-noted form. ...

4 December 1989 Income Tax Severed Letter ACC8959 F- Disability Deduction Unedited CRA Tags 110(1)(e), 118.3     89M12424   December 4, 1989 OTTAWA DISTRICT OFFICE Technical Interpretations   Division ATTN.:  Mr. ...

18 August 1989 Income Tax Severed Letter ACC8380 F- Tax Reassessment Unedited CRA Tags n/a     Minister's Office (2) ACC8380 District Office Y.S. 9025015 Central Records File Copy Return to Technical Interpretations 3rd Floor, Fuller Bldg.   ... Yours sincerely, Otto Jelinek c.c.      EDMONTON DISTRICT TAXATION OFFICE Attention: Mr. ... Yorke Chief of Verification and Collection PKT/fd(9025015) July 27, 1989 Phil Tang 957-9229         STALLED   620 529 677 LC/cl(9025015)20August 20, 1989D.M.'s Office ...

6 December 1989 Income Tax Severed Letter ACC8847 F- Canadian Exploration Expenses- Flow-through Shares Unedited CRA Tags 66(15) flow-through share   89M12492   December 6, 1989 Director General Rulings Directorate Legislative and Intergovernmental Affairs Branch Revenue Canada, Taxation 88 Metcalfe Street Ottawa, OntarioK1A 0L8 Attention:  Mr. ... " (p. 272-273)      "...A similar situation can arise with respect to a condition subsequent, as shown by the case of Smallman v. ... A contract with a suspensive condition effectively suspends the performance of the obligations under a contract until the realization of a given condition:      "Avant l'arrivée de la condition, l'obligation n'existe que potentiellement mais pas encore réellement.  ...

27 September 1989 Income Tax Severed Letter ACC8681A F- Certificate of Coverage under Social Security Agreement Unedited CRA Tags n/a   157/36/89 19(1) HBW 4131-F1   Al Watson   (613) 957-2072 September 27, 1989 19(1) It is our understanding from your letter of August 21, 1989 that 19(1) We are pleased to accept, on behalf of the competent authority for Canada, that the aforementioned person will be covered under the 19(1)  social security schemes by his employer. ... Savage A/DirectorProvincial and InternationalRelations Division c.c.        ...

Harding (613) 957-2129 TO- Appeals Branch Appeals & Referrals Division Mrs. ... Dalphy for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch APPENDIX "A"............ #1 #2 Company Profits in Country A $100 $100 Foreign Tax $ 40 $NIL Dividends Paid $ 60 $100 Tax Paid on Dividends (15%) $ 9 (40%) $ 40 CANADA Dividend Income $ 60 $100 Less 20(11) deduction NIL (40-15) $ 25 Income $ 60 $ 75 Tax 40% (Federal and Provincial) $ 24 $ 30 Foreign Tax Credit $ 9 (40-25) $ 15 Tax on Dividend in Canada $ 15 $ 15* * The tax paid in Canada on the dividend will be less in case #2 where the rate of tax in Canada is less than the 40% tax in the Foreign jurisdictions. ...

Yours sincerely Otto Jelinek cc:       SASKATOON DISTRICT TAXATION OFFICE Attention:  Sandra Dodge Public Affairs cc:       Head Office Enquiries and Taxpayer Assistance DivisionAttention:  G. ...