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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. ...

13 July 1989 Ruling 57981- Demande d'interprétation déduction pour gain en capital Unedited CRA Tags 110.6(1) action admissible de petite entreprise, 248(1) société exploitant une petite entreprise 19(1) File No. 5-7981   B. Mandeville   (613) 957-8982 Le 13 juillet 1989 Messieurs, Objet:  Demande d'interprétation Déduction pour gains en capital "Action admissible de petite entreprise" La présente fait suite à votre lettre datée du 25 avril dernier ainsi qu'à notre conversation téléphonique. ...

26 October 1989 Ruling 58881 F- Deductibility of Loan Interest Unedited CRA Tags n/a 19(1) File No. 5-8881   C. Robb   (613) 957-2744 October 26, 1989 19(1) We are writing in response to your letter of October 5, 1989. ...

Senécal   (613) 957-2074   HBW 4000-3 September 28, 1989 Dear Sir: This is in reply to your letter of July 27, 1989, concerning 19(1) and her liability to pay Canadian income taxes.  ...

12 September 1989 Ruling 58401 F- Bonds and Coupons- Qualified Investments Unedited CRA Tags 4900(1)(i)(iii) 19(1) File No. 5-8401   A.B. Adler   (613) 957-8962 September 12, 1989 Dear Sirs: This is in reply to your letter of July 25, 1989, and is further to our of July 12, in which you further requested our views whether certain bonds and their separated coupons would be qualified investments under subparagraph 4900(1)(i)(iii) of the Income Tax Regulations. ...

14 September 1989 Ruling 58571 F- Income Averaging Annuity Contract Unedited CRA Tags 56(1)(d) 19(1) File No. 5-8571   B.G. Dodd   (613) 957-9769 September 14, 1989 Dear Sirs: Re:  Income Averaging Annuity Contract We are writing in reply to your letter dated August 23, 1989 requesting clarification of the application of an advance income tax ruling issued by this Department. ...

16 November 1989 Ruling 58763 F- Transfer of a RRIF to an Inter-vivos Trust Unedited CRA Tags 146.3(2)(b), 146.3(11) 19(1) File No. 5-8763   F. Francis   (613) 957-3496 November 16, 1989 19(1) This is in reply to your letter of September 19, 1989 wherein you requested our comments in respect of the following situation: 24(1) As noted in Information Circular 70-6R, we do not give opinions in respect of proposed transactions, other than as a reply to an advance income tax ruling request.  ...

8 December 1989 Ruling 59131 F- Deduction of Interest on Funds Borrowed to be Loaned at Less than Reasonable Rate of Interest Unedited CRA Tags 112(1) 19(1) 5-9131   Kevin Donnelly   (613) 957-3500 December 8, 1989 Dear Sirs: We are writing in reply to your letter of November 23, 1989 concerning the policy in paragraph 7 of IT-445 where, as described in subparagraph 7(a) of the Bulletin, the proceeds of the loan are used by the shareholder's Canadian corporation to loan to its Canadian corporation to loan to its Canadian subsidiary, at less than a reasonable rate of interest (or at no interest).  ...

22 December 1989 Ruling AC1881 F- Intercorporate Dividends Unedited CRA Tags 55(2) 19(1) 1-881A   J.E. Harms   (613) 957-2109 December 22, 1989 Dear Sirs: Re:  19(1)  24(1) Request for Advance Income Tax Ruling 24(1) You have advised that, as a result of this concern, your client will be attempting to negotiate a restructuring of the proposed transactions. ...