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31 August 1990 Ruling 901153 F- Renovations by Business to Accommodate Disabled Persons Unedited CRA Tags n/a 24(1) 901153   S. Short   (613) 957-2134 Attention:  19(1) EACC9242 August 31, 1990 Re: Renovations by Business to Accommodate Disabled Persons Thank  you for your letter of June 6 wherein you enquire about tax exemptions or deductions that are available to business that undertake renovations to accommodate disabled employees or customers. ...

3 October 1989 Ruling 1823 F- Structured Settlement Unedited CRA Tags n/a 19(1) File No. 1-823   G. Ozols   (613) 957-2127 Dear Sir: Re:  Supplementary Income Tax Ruling Structured Settlement 24(1) This is in reply to your letter of September 15, 1989 with attachments concerning the advance income tax ruling we issued on March 23, 1989 regarding a structured settlement for 24(1). ...

Charity Unedited CRA Tags n/a 24(1) 3-902934   K.B. Harding   (613) 957-2130 19(1) December 18, 1990 Dear Sirs: 24(1) This is in reply to your letter of October 19, 1990 in which you requested an advance income tax ruling on behalf of the above-mentioned taxpayer, and the subsequent letter of November 30, 1990 in which you withdrew that request in view of the fact that no proposed transaction had yet been identified. ...

2 May 1990 Ruling 59573 F- Agreement Between Partnership and Non-Arm's Length Person Unedited CRA Tags 78, 96, 150 19(1) File No. 5-9573   R.A. Primeau   (613) 957-2060 May 2, 1990 19(1) This is in reply to your letter of February 6, 1990.  ...

26 June 1990 Ruling 5901041 F- Extension of Benefit to RRIF Trust Unedited CRA Tags 146.3(2)(g) 24(1) File No. 5-901041   D.S. Delorey   (613) 957-3495 Attention:  19(1) June 26, 1990 Dear Madam: This is in reply to your letter of June 5, 1990 concerning paragraph 146.3(2)(g) of the Income Tax Act (the "Act"). ...

3 October 1990 Ruling 902443 F- Foreign Tax Credits- Status of Taiwan as a Government Unedited CRA Tags 126, 20(11), 20(12) 24(1) 902443   R. Biscaro   (613) 957-2122 Attention:  19(1) October 3, 1990 Dear Sirs: This is in response to your letter of September 10 concerning the status of Taiwan as a government for purposes of the foreign tax credits available under section 126 of the Income Tax Act. ...

15 May 1990 Ruling 5900553 F- Deductibility of Interest Paid on Funds Borrowed from Self-directed RRSP Unedited CRA Tags 20(1)(c) 19(1) File No. 5-900553   D.S. Delorey   (613) 957-3495 May 15, 1990 19(1) This is in reply to your letter of April 24, 1990 concerning the deductibility of interest paid on funds borrowed from a self-directed registered retirement savings plan ("RRSP"). ...

26 September 1989 Ruling 58521 F- Designated Income of a Trust Unedited CRA Tags 210.2(2), 132(6), 210.1(2) 19(1) File No. 5-8521   Maureen Shea-DesRosierss   (613) 957-8953 September 26, 1989 Dear Sirs: Re:  Designated income of a trust as defined in subsection 210.2(2) of the Income Tax Act (the "Act) This is in reply to your letter of August 11, 1989 concerning the above-mentioned subject. ...

13 December 1989 Ruling 58831 F- Qualified Small Business Corporation Shares and Capital Gains Deduction Unedited CRA Tags 110.6(1) qualified small business corporation share, 186(4), 186(2) 19(1) 5-8831   M. Eisner   (613) 957-2138 December 13, 1989 Dear Sirs: This is in reply to your letter of September 29, 1989 concerning "connected corporations" in relation to subparagraph (c)(ii) of the definition of "qualified small business corporation share" in subsection 110.6(1) of the Income Tax Act. ...

9 November 1989 Ruling 58883 F- Exemption for Pension Corporation Unedited CRA Tags 149(1)(o.2) 19(1) File No. 5-8883   A.B. Adler   (613) 957-8962 November 9, 1989 Dear Sirs: This is in reply to your letter of October 11, 1989 regarding paragraph 149(1)(o.2) of the Income Tax Act ("Act"). ...