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27 June 1989 Administrative Letter 58186 F- IT-428 on Wage Loss Replacement Plans Unedited CRA Tags n/a 19(1) File No. 5-8186   J.D. Jones   (613) 957-2104 June 27, 1989 Dear Sirs: Re:  Interpretation Bulletin IT-428 Wage Loss Replacement Plans This is in reply to your request received June 6, 1989 concerning a wage loss replacement plan wherein you requested the Department's opinion on whether a plan would be considered an employee-pay-all plan in the following situation. ...

19 February 1990 Administrative Letter 59186 F- Interpretation Bulletin IT-454 Unedited CRA Tags n/a 19(1) File No. 5-9186   A.W. Larochelle   (613) 957-2140 February 19, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-454 This is in reply to your letter of December 1, 1989 requesting the Department's views withe respect to the above Interpretation Bulletin as it relates to the situation describe in your letter. ...

9 March 1990 Administrative Letter 90M03056 F- Effect of Bill C-28 on Medical Expenses of Environmentally Hypersensitive Persons Unedited CRA Tags n/a 19(1) File No. 90M03056   Don Lanos   957-9231 March 9, 1990 I am writing further to representations made on your behalf by: Your case has been thoroughly reviewed and compared with the guidelines for recommending remissions.  ...

19 June 1989 Administrative Letter 58126 F- Shareholder Benefits Unedited CRA Tags n/a 19(1) File No. 5-8126   G. Thornley   (613) 957-2101 June 19, 1989 Dear Sirs: Re:  Shareholder Benefits This is in reply to your letter of May 18, 1989, and further to our telephone conversation of June 12, 1989 regarding shareholder benefits in respect of a "single purpose corporation" holding personal use property in the United States. 19(1) In this manner your client will, you state, personally defray all operating cost of the apartment net of the charge-back to the operating company.  ...

27 February 1990 Administrative Letter 59436 F- Deduction by Testamentary Trust of Mortgage Commitment Fees Paid by Deceased Taxpayer Unedited CRA Tags 20(1)(e) 19(1) File No. 5-9436   C. Robb   (613) 957-2744 February 27, 1990 Dear  19(1) Re:  Paragraph 20(1)(e) of the Income Tax Act (the "Act") We are writing in response to your letter of January 16, 1990 in which you requested our views concerning a testamentary trust continuing to deduct mortgage commitment fees paid by the deceased taxpayer while living.  ...

25 September 1989 Administrative Letter 32586- Demande de décision anticipée Unedited CRA Tags n/a 19(1) File No. 3-2586   V. Plant   (613) 957-4796 Le 25 septembre 1989 Demande de décision anticipée Monsieur, La présente a pour but de vous informer gue nous attendons toujours les renseignements supplémentaires gue nous vous avons demandés lors de notre récente conversation téléphonigue (Plant 19(1)). ...

15 November 1989 Administrative Letter 58706 F- Transfer to Spouse by Will Unedited CRA Tags 70(6) 19(1) File No. 5-8706   F. Francis   (613) 957-3496 November 15, 1989 Dear Sirs: This is in reply to your letter of September 15, 1989, wherein you requested our opinion on the application of subsection 70(6) of the Income Tax Act (the "Act") in the situation where, by virtue of the last will of an individual, property is transferred to the surviving spouse. ...

25 June 1990 Administrative Letter 59846- Revenu de placement gagné sur les allocations à la naissance du Québec Unedited CRA Tags n/a 24(1) 19(1) File No. 5-9846   A. Payette   (613) 957-8974 A l'attention Le 25 juin 1990 Madame, Objet:  Revenu de placement gagné sur les allocations à la naissance versées par le Gouvernement du Québec La présente est en réponse à votre lettre du 21 mars 1990 demandant une interprétation relativement au revenu provenant du placement des allocations à la naissance que verse le Gouvernement du Québec. ...

21 July 1989 Administrative Letter 58356 F- Pension Fund Unedited CRA Tags 54 disposition, 245 19(1) File No. 5-8356   F. Francis   (613) 957-3496 July 21, 1989 Dear Sirs: Re:  A Pension fund (the "Fund") This is in reply to your letters of April 28, 1989, June 2, 1989 and July 13, 1989 wherein you requested our opinions in respect of certain proposed transactions contemplated by the Fund. ...

6 February 1990 Administrative Letter 59346 F- Declaration of Dividends and their Effect on Value of Preference Shares Unedited CRA Tags n/a 19(1) File No. 5-9346   S. Shinerock   (613) 957-2108 February 6, 1990 Dear Sirs: Re:  Declaration of Dividends and their effect on the value of Preference Shares We refer to your letter of December 28, 1989, in which you asked us to comment on the following situation. 24(1) You have asked us to advise you whether the Department would have difficulty with this situation in either of the following two respects: 24(1) Comments It appears that your request relates to a specific situation in respect of which no proposed transactions are contemplated.  ...