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29 June 1989 Ruling 32461 F- Request for Advance Income Tax Ruling Withdrawn Unedited CRA Tags n/a 19(1) File No. 3-2461   Firoz Ahmed   (613) 957-2092 June 29, 1989 Dear Sirs: 24(1) We acknowledge our telephone conversation of June 23, 1989  19(1) Ahmed) in which you indicated that you wished to withdraw your request for an advance income tax ruling dated April 4, 1989, on behalf of the above-noted taxpayers.  ...

23 August 1990 Ruling 901601 F- Pollution Control Equipment Unedited CRA Tags n/a 24(1) 901601   Bill Guglich   (613) 957-2102 Attention: 19(1) EACC9272 August 23, 1990 Dear Sirs: Re:  24(1) Pollution Control Equipment This is in reply to your telecopy and telephone conversation of July 18, 1990 wherein you requested reconsideration of our previous position, in view of the recent Federal Court of Appeal decision in Her Majesty v. ...

Position Adoptée: Il n'y aura pas de disposition au sens du terme " disposition " au paragraphe 248(1) de la Loi dans la situation présentée. ... Les notes aux états financiers vérifiés au XXXXXXXXXX de la copropriété indiquent que le coût des immobilisations se détaille comme suit: Terrain XXXXXXXXXX $ Immeuble XXXXXXXXXX Ameublement XXXXXXXXXX Total XXXXXXXXXX $ 5. ... Société n'est pas une " institution financière " au sens de la définition de cette expression au paragraphe 181(1) de la Loi. ...

Situation 1.     A taxpayer corporation will construct a building having a cost of $1.2 million before considering the application of subsection 18(3.1). 2.      ... The financial institution will apply the interest on the deposit against the interest on the loan. 5.      ... Interest incurred on the loan during the construction period is $140,000 calculated on the following basis: $1 million at 12% 120,000 $200,000 at 10%   20,000 Interest Expense 140,000 6.      ...

14 June 1990 Ruling 900823 F- Gifts to The Crown Unedited CRA Tags 118.1, 110.1(1)(b)   June 14, 1990 Charities Division Business and General Room 500 Division 400 Cumberland C. Tremblay   957-2095   File No. 900823 Subject: 24(1)  as Agents of the Crown This is in reply to your memorandum of May 17, 1990, wherein you request our opinion as to whether gifts made to the 24(1) a registered charity, are considered allowable deductions under section 118.1 or paragraph 110.1(1)(b) of the Income Tax Act (the "Act"). ...

In 1988, Corporation A had taxable income of $500,000 which is well in excess of the $200,000 small business deduction limit. 3.     In 1989, Corporation A incurred tax losses in excess of $1,000,000. 4.      ... You have noted that only "qualifying corporations" are eligible to claim 100% refundable investment tax credits on SR & ED expenditures.  ...

Par ailleurs, CÉDANTE a un passif à court terme d'environ XXXXXXXXXX $, des dettes envers A et B d'environ XXXXXXXXXX $ (50 % étant dû à chacun de A et B) et un passif à long terme d'environ XXXXXXXXXX $. ... Immédiatement avant l'Attribution décrite au paragraphe 13 ci-dessous, les biens de CÉDANTE seront classés selon les deux types de biens suivants, aux fins de la définition du terme " attribution " prévue au paragraphe 55(1): (a) Les " liquidités et les quasi-liquidités " (ci-après, les " liquidités ") constitueront un type de biens. ... (b) Les " biens d'entreprise " constitueront le deuxième type de biens. ...

Le coût de construction de la première partie de XXXXXXXXXX est de XXXXXXXXXX $ alors que le coût de l'ajout effectué en XXXXXXXXXX est de XXXXXXXXXX $. ... Le revenu brut annuel provenant de l'exploitation de XXXXXXXXXX est estimé à XXXXXXXXXX $, les salaires à XXXXXXXXXX $ et le bénéfice avant impôts à XXXXXXXXXX $. 12. Le revenu brut annuel provenant de XXXXXXXXXX est estimé à XXXXXXXXXX $, les salaires à XXXXXXXXXX $ et le bénéfice avant impôts à XXXXXXXXXX. 13. ...

16 April 1992 Ruling 9207813 F- Paid-Up Capital Unedited CRA Tags 89(1) paid-up capital 24(1) 920781   T. Harris   (613) 957-2114 Attention:   19(1) General Manager April 16, 1992 Dear Sirs: Re: Advance Income Tax Ruling Request This is further to our telephone conversation of April 9, 1992 concerning your letter of February 20, 1992 in which you requested certain advance income tax rulings on behalf of your company. ... In the event that your company wishes to proceed with the proposed transactions, we would be pleased to consider your ruling request further upon receipt of the following: i)     a deposit of $450; ii)     an opinion from your legal counsel that the proposed transactions can legally be implemented under the terms of the OBCA; and iii)     a detailed description of the facts and proposed transactions. ...

6 July 1989 Ruling 58281 F- Retirement Compensation Arrangement Unedited CRA Tags n/a 19(1) File No. 5-8281   A.B. Adler   (613) 957-8962 July 6, 1989 Dear Sirs: Your letter dated May 30, 1989 addressed to Mr. ... Yours truly, for Director Financial Industries Division Rulings Directorate cc:     Mr. ...