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Situation 1 1.     Mother owns 100% of Company "A" whose year end was December 31, 1988. 2.      ... The trustee is an arm's length party. 3.     A has no direct or indirect influence on B. 4.      ... Situation 2 1.     The same set of facts apply as above. 2.     A has incorporated a wholly-owned subsidiary in January 1989. 3.      ...

23 November 1988 Ruling 56721 F- Limited Partnership At-Risk Rules Unedited CRA Tags 96(2.2)      5-6721     C.R. Bowen     (613) 957-2094 November 23, 1988 Dear Sirs: We are writing in reply to your letters of October 4 and 5, 1988, wherein you requested our comments in respect of the application of the limited partnership-at-risk rules in paragraphs 96(2.2)(c) and 96(2.4)(a) of the Income Tax Act (the "Act"). ...

En vertu d'un contrat appelé " Cession en emphytéose ", Société F a accordé à Entité A une emphytéose sur l'Immeuble pour une période de XXXXXXXXXX ans commençant le XXXXXXXXXX. Le prix d'octroi de l'emphytéose est de XXXXXXXXXX $, payable en XXXXXXXXXX versements mensuels égaux et cumulatifs de XXXXXXXXXX $, comprenant capital et intérêts au taux de XXXXXXXXXX % calculé semestriellement (ci-après " la Rente "). ... L'ensemble des faits et des opérations projetées entraîne pour Société F une " disposition " (endnote 1) de l'Immeuble en faveur d'Entité A au moment où le contrat appelé " Cession en emphytéose " entre en vigueur. ...

10 July 1991 Ruling 911831 F- Life Expectancy Tables- Joint and Last Survivor Unedited CRA Tags ITR 300(2)   911831   C. ... Brown   (613) 957-2135 July 10, 1991 Dear Sirs: Re: Life Expectancy Tables- Joint and Last Survivor This is in reply to your correspondence concerning life expectancy tables sent by facsimile transmission July 8, 1991. ...

14 December 1990 Ruling 900691 F- Membership Fees Unedited CRA Tags 18(1)(l)(ii)   December 14, 1990 TORONTO DISTRICT OFFICE RULINGS DIRECTORATE Business Enquiries Business and General   Division   C.R. Brown Attention: Allan Merima (613) 957-2097   900691 SUBJECT:  Membership Fees, Subparagraph 18(1)(l)(ii) This is in reply to your memorandum of May 4, 1990 and further our telephone conversations concerning 24(1) and the deductibility of health club fees. ... DathDirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch c.c.      ...

11 August 1989 Ruling 57991 F- Partnership Election Unedited CRA Tags 53(2.1), 13(7.4)   August 11, 1989 T2-T3 Assessing and Taxroll Financial Industries J.M. Legault Division  Director Kevin Donnelly   957-3500   File No. 5-7991 Subject: Partnership election Subsection 53(2.1) Enclosed is correspondence from 19(1)   relating to elections to be made under subsection 53(2.1).  ...

10 July 1991 Ruling 911501 F- Denial of Capital Gains Deduction Unedited CRA Tags 55, 110.6(1) qualified small business corporation share, 110.6(8), ITR 6205   July 10, 1991   911501   R. ... Your letter requests the following interpretations: (1)     whether subsection 110.6(8) would apply on the disposition of the common shares to deny the capital gains deduction under subsection 110.6(2.1) of the Act; (2)     whether Revenue Canada Taxation has developed any guidelines as to what constitutes "a significant part of the capital gain"; and, (3)     if the preferred shares remained outstanding and a "catch-up dividend" representing the present value of all unpaid dividends was paid to the preferred shareholders, whether subsection 110.6(8) would apply on the disposition of the common shares to deny the capital gains deduction under subsection 110.6(2.1) of the Act. ... Yours truly, for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental     Affairs Branch ...

15 August 1990 Ruling 74801 F- Cape Breton Investment Tax Credit Program Unedited CRA Tags n/a   August 15, 1990 HEAD OFFICE Rulings Directorate Audit Programs Directorate G. ... As stated in paragraph 6 of IT-50R:      "...property can pass and acquisition take place only if the asset is in existence and, even then, only if it is a "specific asset", i.e. one that is capable of being identified as the object of the contract. ...

13 September 1989 Ruling 73881 F- Transitional Relief under Canada-Netherlands Income Tax Convention Unedited CRA Tags 115(1), 248(1) fiscal period, 249(1),   September 13, 1989 International Audits Division Specialty Rulings Directorate S. ... Subsection 248(1) of the Act defines "fiscal period" as meaning      "The period for which the accounts of the business of the taxpayer have been ordinarily made up and accepted for purposes of assessment under this Act(...) ...

15 January 1990 Ruling 80323 F- Parking Benefit Unedited CRA Tags 6(1)(a), 6(1)(e)   January 15, 1990 Appeals Branch Legislative and Appeals and Referrals Division Intergovernmental   Affairs Branch   J.A. ... Yu (613) 957-2103   File No. 8-0323 Subject: Parking Benefits We are responding to your letter of October 23, 1989, in which you requested our views concerning the Department's position on parking benefits. ... It has been noted that the Department's position had been set out in paragraph 7 of IT-63R2 as follows:      "Costs of parking are not related either to the use or the operation of an automobile within the meaning of subparagraph 6(1)(a)(iii). ...