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3 August 1990 Ruling 901703 F- Research Project Unedited CRA Tags 149(1)(j), 37, 127 19(1) 901703   M 90082031 (1522)   J.D. ... However, you may find such criteria, which are as follows, to be overly restrictive:-     no part of the corporation's income may be payable to or otherwise available for the benefit of any member or shareholder;-     the corporation cannot acquire control of any other corporation;-     the corporation cannot carry on business; and-     the corporation must expend 90% of its income on Research. ... The tax consequences to the scientific beneficiaries are discussed under question 5 below. 2.      ...

18 October 1989 Ruling 58433 F- Automobile Standby Charge Unedited CRA Tags 6(2) 19(1) File No. 5-8433   J.D. ... However, the employer is notifies that the automobile is being parked in their lot, and the keys are turned in to the employer. 2.      ... The automobile is left at an airport parking lot while the employee is out of town. 4.      ...

Le PBR, pour X, de ces actions de catégorie "A" est de XXXXXXXXXX $ et leur JVM est d'environ XXXXXXXXXX $. ... Le PBR, pour X, de ces actions de catégorie "B" est de XXXXXXXXXX $ et leur JVM est d'environ XXXXXXXXXX $. ... Cette " cristallisation " avait été effectuée à la fin de l'année XXXXXXXXXX et au début de l'année XXXXXXXXXX. ...

19 September 1989 Ruling 89M09551 F- Meaning of Official Unedited CRA Tags 241   September 19, 1989 Legal Services Current Amendments and    Regulations Division Attention:  J. ... Joy- 957-2083   SECRET Section 241- Income Tax Act Further to my memorandum of September 14, attached is a copy of the Pension Reform proposed amendment to the definition of "official" in paragraph 241(10)(a) of the Act. ...

12 July 1989 Ruling 58233 F- Stripped Bonds and Separate Coupons as Qualified Investments for Deferred Income Plans Unedited CRA Tags 4900(1)(i)(iii) 19(1) File No. 5-8233   A.B. ... The debentures bear interest at a commercial rate, and interest will be paid at the end of each year on the coupon that matures that year. 2.      ... The coupons and the residue will be sold separately by the initial holder to arm's length purchasers. 3.      ...

19 June 1989 Ruling 73921 F- Cape Breton Tax Credit Unedited CRA Tags 127(9) approved project   June 19, 1989 To: E.H. Gauthier From: Specialty Rulings Director Directorate Special Audit Division Dave Turner   957-2094 P.P. ... As such, the fact that the project is carried out by a different company than originally named in the project application should not affect the eligibility of CBITC. 2)     In our opinion, the amendments proposed by the taxpayers will not be eligible for the CBITC as the extra equipment and building can not be considered to be part of the "approved project" for the following reasons: 1)     The amendments were made after July 1988. 2)     The amendments call for substantial changes to the original projects rather than cost increases or accidentally omitted items. 3)     Random House Dictionary of the English Language defines project as "something that is contemplated, devised or planned; plan; scheme. ...

14 September 1989 Ruling 58201 F- Stripped Bonds (Cougars) Unedited CRA Tags n/a 19(1) File No. 5-8201   Kevin J. Donnelly   (613) 957-3500 September 14, 1989 Dear Sirs: This is in reply to your letter of June 8, 1989 concerning stripped bonds (cougars) and confirms information provided by phone to 19(1) on September 11, 1989.  ...

28 July 1989 Ruling 57761- Disposition générale anti-évitement Unedited CRA Tags 245(2) 19(1) File No. 5-7761   B. Mandeville   (613) 957-8982 Le 28 juillet 1989 Messieurs, Objet:  Demande d'interprétation du 21 mars 1989 La présente est en réponse à votre lettre datée du 21 mars 1989 dans laquelle vous nous demandez notre opinion à l'égard de l'application du paragraphe 245(2) de la Loi de l'impôt sur le revenu à une situation de faits particulière. ...

5 October 1989 Ruling 58653 F- Service Vehicles and GAAR Unedited CRA Tags 245 19(1) File No. 5-8653   Firoz Ahmed   (613) 957-2092 October 5, 1989 Dear Sirs: Re:  Application of Section 245 of the Income Tax Act (Canada) (the "Act") to Service Vehicles Further to our letter to you of August 29, 2989 our reference 5-7772, (the "First Letter") and to our telephone conversation 19(1) of September 11, 1989, this letter provides our views as to the application of the general anti- avoidance rule contained in section 245 of the Act as a result of the use by an individual or a partnership carrying on a professional business of a service partnership, the partners of which are the professional individuals involved or by persons with whom they do not deal at arm's length. ...

12 January 1990 Ruling 59261 F- Employer Subsidized Mortgages Unedited CRA Tags 80.4(1), 6(1)(a), 6(9) 19(1) File No. 5-9261   G. Ozols   (613) 957-2139 January 12, 1990 Dear Madam: Re:  Employer subsidized Mortgages This is in reply to your letter of December 7,1989, concerning home purchase loans received through a taxpayer's employment. ...