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We understand that to the best of your knowledge and that of XXXX officials, none of the issues involved in this opinion request is being considered by a District Office or a Taxation Centre in connection with a tax return already filed, and none of the issues is under appeal or objection. ...

A similar provision in connection with the charitable donations tax credit under section 118.1 of the Act was not enacted. ...

Our Comments Subsection 28(1.1) defines, for purposes of subsection 28(1), inventory owned in connection with a farming business, as “property that would have been included as inventory of the business if the income from the business had not been computed in accordance with the cash method, and includes livestock but does not include animals included in a taxpayer's basic herd (within the meaning assigned by section 29).” ...

6 July 1984 Income Tax Severed Letter 5-6019- [Taxation of grants for restoration of heritage properties] XXX We refer to your letter of February 9, 1984 in which you requested a technical interpretation of the provisions of subparagraph 95(2)(b)(i) and subsection 95(3) of the Income Tax Act (the Act) in connection with the following hypothetical situation. ...

Jones (613) 957-2104 February 15, 1990 Dear Sirs: Re: Employee Stock Options: "Prescribed Shares" for Purposes of Paragraph 110(1)(d) of the Income Tax Act (the "Act") This is in reply to your letter of January 10, 1990, wherein you requested a technical interpretation in connection with the requirements for qualification of a share as a "prescribed share" for purposes of paragraph 110(1)(d) of the Act. ...

In this connection, we enclose a copy of Interpretation Bulletin IT-519 entitled "Medical Expense and Disability Tax Credits" which outlines the types of expenses which qualify as medical expenses under subsection 118.2(2) of the Income Tax Act. ...

In this connection, however, we offer the following comments. The conditions in paragraph 149(1)(1) that an association (corporation) must comply with in order to qualify for exemption as a non-profit organization are set out in paragraph 2 of IT-496. ...

SUBJECT: FOOD, BEVERAGES AND ENTERTAINMENT EXPENSES SECTION: 67(1)] 921136 Glen Thornley (613) 957-2101 June 23, 1992 Dear Sirs: Re: Food, Beverages and Entertainment Expenses This is in reply to your letter of April 6, 1992 requesting our views on the application of section 67.1 of the Income Tax Act (the "Act") to the payments made to obtain concert ticket and food or entertainment vouchers by a radio broadcasting business in connection with a business promotion. ...

It is our understanding that, in connection with an arrangement to sell shares on an instalment basis, the shares are sold at a predetermined price with a portion of the sale price payable at the time of the sale and the balance to be paid at some future date in one or more instalments. ...

A similar provision in connection with the charitable donations tax credit under section 118.1 of the Act was not enacted. ...