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29 January 1990 Ruling 59283 F- Dividend Refund to Private Corporation in the Case of Non-Arm's Length Sale of Shares Unedited CRA Tags 84.1(1)(b), 129(1)(a)(i), 129(1.2) 19(1) File No. 5-9283   C. Robb   (613) 957-2744 January 29, 1990 19(1) Re:  Paragraph 84.1(1)(b) and subparagraph 129(1)(a)(i) of the Income Tax Act (the "Act") We are writing in response to your letter of December 15, 1989 in which you requested our views concerning the question of whether a deemed dividend under paragraph 84.1(1)(b) is considered to be a taxable dividend for the purposes of subparagraph 129(1)(a)(i) of the Act. ...

1 June 1990 Ruling 59451 F- Non-resident Business Income Losses Unedited CRA Tags 115(1) 24(1) File No. 5-9451   G. Arsenault   (613) 957-2126 19(1) June 1, 1990 Dear Sirs: Re: Non-Resident Business Income Losses This is in reply to your letter dated January 16, 1990. ...

26 February 1990 Ruling 59321 F- Advance Income Tax Ruling 3-2379 (July 27, 1989) Unedited CRA Tags n/a 19(1) File No. 5-9321   R.B. Day   (613) 957-2136 February 26, 1990 Dear 19(1) Re:  24(1) Advance Income Tax Ruling 3-2379 Dated July 27, 1989 (the "Previous Ruling") We are writing in reply to your letter of December 28, 1989, wherein you requested an extension of time for completing the proposed transactions, described in the Previous Ruling, from December 31, 1989 to June 30, 1990. ...

24 August 1990 Ruling 9018851 F- Supplementary Advance Income Tax Ruling Unedited CRA Tags n/a 24(1) 1-901885   B.G. Dodd   (613) 957-9769 Attention:  19(1) EACC9237 August 24, 1990 Dear Sirs: Re: Supplementary Advance Income Tax Ruling 24(1) We are writhing in reply to your letter dated August 10, 1990 in which you advise that the proposed transaction described in our advance income tax ruling 3-2844, dated July 17, 1990, (the "Ruling") will not be completed by October 31, 1990 as described in the Ruling. ...

18 January 1990 Ruling 59083 F- Tax Withholding by Employer- Deductions Unedited CRA Tags 106(1) 19(1) File No. 5-9083   J.D. Jones   (613) 957-2104 Dear Sirs: Re:  Regulation 106(1) of the Income Tax Act (the "Act") This is in reply to your letter of November 13, 1989, wherein you requested our view on whether your approach is a "reasonable" method in computing the income tax required to be withheld by an employer under Regulation 106(1) of the Act in the following situation. 24(1) It is our view that it is a question of fact as to whether or not a particular proposal is a "reasonable" method in computing the income tax required to be withheld in the above situation.  24(1)   would have to apply in writing to the district taxation office, to the attention of the Chief of Source Deductions, setting out the details of the situation.  ...

22 January 1990 Ruling 32663- Retrait d'une demande de décision anticipée Unedited CRA Tags n/a 19(1) File No. 3-2663   M. Cuerrier   (613) 957-8953 Le 22 janvier 1990 Objet:  24(1) Messieurs, La présente fait suite à notre conversation téléphonique (Cuerrier/19(1))  du mois dernier où vous nous avez indiqué votre intention de retirer votre demande de décisions anticipées puisque nous n'étions pas disposés à confirmer que le paragraphe 110.6(7) de la Loi de l'impôt sur le revenu ne s'appliquerait pas lors de la réalisation d'un gain en capital à la suite de la transaction papillon envisagée.  ...

25 August 1989 Ruling 58483 F- Annuities Issued in Connection to Segregated Funds Unedited CRA Tags 146(1) qualified investment 19(1) File No. 5-8483   Maureen Shea-DesRosierss   (613) 957-8953 August 25, 1989 Dear Sirs: This is in reply to your letter of August 10, 1989 concerning annuities issued by 24(10 in connection with its segregated funds. ...

7 December 1989 Ruling 59161 F- Investment by Canadian Unit Trust in a Brazilian Fund Unedited CRA Tags n/a 19(1) 5-9161   A.B. Adler   (613) 957-8962 Attention 19(1) December 7, 1989 This is in reply to your letter dated November 21, 1989 in which you requested a technical interpretation regarding the investment by a Canadian unit trust in a fund existing in Brazil. ...

24 July 1990 Ruling 901593 F- Advance Income Tax Ruling-3-2963 Unedited CRA Tags n/a 24(1) 901593   Glen Thornley   (613) 957-2101 Attention: 19(1) EACC9402 July 24, 1990 Dear Sirs: Re:  19(1) Advance Income Tax Ruling-3-2963 This will confirm our telephone conversation (Thornley-19(1)) of July 18, 1990 concerning the above noted advance income tax ruling. ...

23 April 1990 Ruling 59703 F- Ex Gratia Payment under Japanese-Canadian Redress Agreement Unedited CRA Tags n/a 19(1) File No. 5-9703   J.D. Jones   957-2104 April 23, 1990 19(1) Re:  Ex Gratia Payment Japanese-Canadian Redress Agreement This is in reply to your letter of March 2, 1990, wherein you requested information with respect to the above-noted payment in order to complete the filing of your 1989 income tax return. ...