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6 February 1990 Ruling 59193 F- Qualified Investments for RRSP- Life Insurance Policy Unedited CRA Tags 146(1) qualified investment, 146(11), 198(6) 19(1) File No. 5-9193   Maureen Shea-DesRosierss   (613) 957-8953 February 6, 1990 Dear Sirs: Re:  24(1) This is in reply to your letter of November 23, 1989 in which you requested our views as to whether the life insurance policy 24(1) attached to your letter constitutes a qualified investment for a self-administered Registered Retirement Savings Plan. ...

28 November 1989 Ruling 59003 F- Multiple-Unit Residential Building (MURB) Unedited CRA Tags Class 31 of Schedule II 19(1) File No. 5-9003   R. Albert   (613) 957-2098 November 28, 1989 19(1) 24(1) We are writing in reply to your letter of September 25, 1989 wherein you requested whether the above-noted 24(1) In general, a MURB is a new residential building whose construction commenced after November 18, 1974 and before 1980, and after October 28, 1980 and before 1982, provided certain requirements have been met.  ...

19 April 1990 Ruling 900321 F- United States Railroad Retirement Board Unedited CRA Tags 56(1)(a)(i), 110(1)(f)(i) 19(1) File No. 900321   A.B. Adler   (613) 957-8962 April 19, 1990 Dear Sirs, This is in reply to your letter of April 3, 1990 concerning whether certain benefits paid by the United States Railroad Retirement Board qualify for relief under Article XVIII 5. of the Canada-U.S. ...

18 July 1989 Ruling 58303- Frais de scolarité admissibles au crédit d'impôt Unedited CRA Tags 118.5(1) 19(1) File No. 5-8303   A.M. Bourgeois   (613) 957-8974 Le 18 juillet 1989 Madame, Objet:  Frais de scolarité admissibles au crédit d'impôt prévu au paragraphe 118.5(1) de la Loi de l'impôt sur le revenu (la "Loi") La présente est en réponse à votre lettre du 20 juin 1989 dans laquelle vous demandez l'interprétation du ministère sur les dispositions du paragraphe 118.5(1) de la Loi. ...

26 November 1990 Ruling 9031303 F- Taxation of Status Indians Unedited CRA Tags n/a 19(1) 3-903130   G. Thornley   (613) 957-2101 November 26, 1990 19(1) Re:  Taxation of Status Indians This is in reply to your letter of October 19, 1990 requesting an advance ruling on the liability to tax of a number of individuals who 24(1) Advance income tax rulings are given in accordance with the guidelines set out in Information Circular 70-6R2, a copy of which is enclosed for your information. ...

18 January 1990 Ruling 59171 F- Gift of Capital Property of Deceased Taxpayer Unedited CRA Tags 118.1(6), 70(5) 19(1) File No. 5-9171   J.D. Jones   (613) 957-2104 January 18, 1990 Dear Sirs: Re:  Subsections 118.1(6) and 70(5) of the Income Tax Act (the "Act") This is in reply to your letter of December 1, 1989, wherein you requested our opinion on the interpretation of subsections 118.1(6) and 70(5) of the Act. ...

18 January 1990 Ruling 58923 F- Employer Paid Moving Expenses Unedited CRA Tags n/a 19(1) File No. 5-8923   A. Humenuk   (613) 957-2135 January 18, 1990 Dear sirs: Re:  Employer Paid Moving Expenses We are responding to your letter of October 26, 1989, concerning the reimbursement or payment of an employee's moving expenses by an employer. ...

19 October 1989 Ruling 58453 F- Meals and Lodging Expenses Unedited CRA Tags 18(1)(h), 67.1, 8(1)(h), 8(4) 19(1) File No. 5-8453   J.D. Jones   (613) 957-2104 October 19, 1989 Dear Sirs: Re:  Paragraph 18(1)(h) of the Income Tax Act (the "Act") This is in reply to your letter of July 28, 1989, wherein you requested our opinion with respect to the amendment of paragraph 18(1)(h) of the Act deleting the phrase contained in the former provision "(including the entire amount expended for meals and lodging)". ...

10 July 1990 Ruling 900793 F- Election to Convert Taxable Dividend into Capital Dividend Unedited CRA Tags 83(2), 2101, 83(3), 83(4) 24(1) 900793   L.A. McGarron-McGuire   (613) 957-2092 Attention: 19(1) EACC9450 July 10, 1990 Dear Sirs: Re: Subsection 83(2) of the Income Tax Act (the "Act") We are writing in response to your letter dated May 1, 1990 in which you requested that we confirm that an election under subsection 83(2) of the Act can be made in respect of a previously declared taxable dividend. ...

18 June 1990 Ruling 5900703 F- Part XIII Tax on Interest Payments Unedited CRA Tags 212(1)(b)(vii) 24(1) File No. 5-900703   Peter Lee   (613) 957-2745 Attention: 19(1) June 18, 1990 Dear Sirs: Re:  Interpretation Bulletin IT-361R2 ("IT-361R2") Subparagraph 212(1)(b)(vii) of the Income Tax Act This is in reply to your letter of May 2, 1990, wherein you requested that we confirm our interpretation of subparagraph 212(1)(b)(vii) with respect to interest paid in a particular loan arrangement. ...