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27 June 1989 Ruling 58221 F- Self-funded Leave Plan for Elementary Teachers Unedited CRA Tags 6801 19(1) File No. 5-8221   W.C. Harding   (613) 957-3499 June 27, 1989 Dear Sir, This is in reply to your letter of June 8, 1989 wherein you requested our review of your proposed self-funded leave plan for elementary teachers and our advice on its acceptability for tax deferral purposes. ...

4 October 1990 Ruling 900791 F- SR&ED Qualified Expenditures- "All or Substantially All" Test Unedited CRA Tags 127(9) qualified expenditure 24(1) 900791   A.Y. Ho   (613) 957-2094 Attention: 19(1) October 4, 1990 Dear Sirs This is in reply to your letter dated May 1, 2000, in which you asked for our opinion with respect to the definition of "qualified expenditure" found in subsection 127(9) and our confirmation that there is no need to apply the "all and substantially all" test to the portion of an employee's salary or wages that directly relate to the prosecution of scientific research and experimental development ("SR&ED"). 24(1) Our Comments We cannot provide comments on the actual situation described, but we can provide the following general comments. ...

21 December 1989 Ruling 59001 F- Farming Business of Partnership Unedited CRA Tags 28, 96(1)(f), 96(1)(g), 31 19(1) 5-9001   G. Thornley   (613) 957-2101 December 21, 1989 Dear Sirs: Re:  Section 28 of the Income Tax Act (the "Act") This is in reply to your letter of October 30, 1989, requesting our interpretation of the application of the provisions of paragraph 28(1)(c) of the Act to the partners of a partnership. ...

7 September 1990 Ruling 900563 F- Taxation Year of Foreign Affiliate Unedited CRA Tags 95(1) foreign affiliate, 249(1), 249(4) 24(1) 900563   G. Arsenault   (613) 957-2126 19(1) EACC9670 September 7, 1990 Dear Sirs: This is in reply to your letter dated April 26, 1990 concerning the application of subsection 249(4) to foreign affiliates.  ...

12 April 1990 Ruling 59593- Choix par associés- Utilisation du formulaire T2057 Unedited CRA Tags 97(2), 245, 85(1) 19(1) File No. 5-9593   J.P. Simard   (613) 957-8953 Le 12 avril 1990 Messieurs, La présente est en réponse à votre lettre du 9 février 1990 concernant l'application du paragraphe 97(2) de la Loi de l'impôt sur le revenu et l'utilisation du formulaire T2057. ...

23 April 1990 Ruling 50301 F- Tax Shelter Reporting Unedited CRA Tags 237.1 19(1) File No. 5-0301   R. Albert   (613) 957-2098 April 23, 1990 Dear Sirs: Re:  Section 237.1 Tax Shelter Reporting We are writing in reply to your request of April 5, 1990 and is supplementary to our opinion number 5-9429 dated March 29, 1990. ...

29 December 1989 Ruling 58841 F- Group Sickness or Accident Insurance Plan Unedited CRA Tags 6(1)(a)(i), 6(1)(f), 56(1)(a)(iii), 248(1) death benefit 19(1) 5-8841   A. Seidel   (613) 957-8960 December 29, 1989 19(1) This is in reply to your letter dated October 4, 1989 with respect to a group sickness or accident insurance plan (the "Plan") as contemplated in subparagraph 6(1)(a)(i) of the Income Tax Act (the "Act").  ...

23 November 1989 Ruling 58991 F- Shareholder Benefit and Single-purpose Corporation Unedited CRA Tags 15(1) 19(1) File No. 5-8991   M. Vallée   (613) 957-2093 November 23, 1989 Dear Sirs: Re:  Subsection 15(1) of the Income Tax Act (the Act) This is in reply to your letter dated October 27, 1989, wherein you requested a technical interpretation regarding the application of subsection 15(1) of the Act to a situation where a single-purpose corporation holds real estate for the personal use of shareholders. ...

22 March 1990 Ruling 59633 F- Allowable Business Investment Loss Unedited CRA Tags n/a 19(1) File No. 5-9633   R. Albert   (613) 957-2098 March 22, 1990 Dear Sirs: Re: Advance Income Tax Ruling Request We are writing in reply to your letter of February 22, 1990 wherein you requested an advance income tax ruling regarding an allowable business investment loss ("ABIL")  on behalf of investors in your corporation. ...

15 August 1990 Ruling 900903 F- Capital Gains Exemption for Qualified Small Business Corporation Shares Unedited CRA Tags 110.6(1) qualified small business corporation share, 110.6(14)(f) 24(1) 900903   M. Eisner   (613) 957-2138 Attention: 19(1) EACC9305 August 15, 1990 Dear Sirs: Re: Advance Income Tax Ruling 19(1) In your letter of July 31, 1990, you advised us that you wish to withdraw the advance income tax ruling requested on behalf of the above two individuals. ...