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Miscellaneous severed letter

19 August 1992 Income Tax Severed Letter 9222138 - Mechanics' Tools Acquired for Employment

Since the issue is one that would require a legislative solution rather than an administrative one, I have forwarded a copy of your letter to the Honourable Don Mazankowski, Minister of Finance, for his consideration. ...
Miscellaneous severed letter

1 October 1990 Income Tax Severed Letter 7-901661 F - [Frais engagés lors d'un séjour dans une clinique de désintoxication - Admissibilité à titre de frais médicaux - Alinéa 118.2(2)e) de la Loi de l'impôt sur le revenu]

Tel que suggéré par le centre fiscal, nous vous soumettons ces documents pour votre considération afin que vous en teniez compte lors d'une éventuelle révision du bulletin d'interprétation IT-519, notamment les paragraphes 23 et 24 dudit bulletin. ...
Miscellaneous severed letter

10 January 1990 Income Tax Severed Letter AC74327 - Overseas Employment Tax Credit (Form T626)

However, we offer the following comments for your consideration. 1. The would "not" should be inserted between the words "will" and "be" in line 5 of item 16 of the Circular. 2. ...
Miscellaneous severed letter

27 September 1989 Income Tax Severed Letter AC74343 - Crown Corporation Employees Abroad - Revision of IT-106R

We offer the following comments for your consideration: 1. Re: "Summary" Inserting a) "factually resident in Canada or they may be " after "may be" (line 3); b) a period after "Canada" (line 3);and c) "Both factual and deemed residents of Canada are" after "and thus" (line 3) and deleting "and thus" (line 3) may provide greater clarity. 2. ...
Miscellaneous severed letter

6 February 1990 Income Tax Severed Letter AC74668 F - Comptes de dividende en capital

En conséquence, nous avons transmis votre demande à cette dernière division pour sa considération. ...
Miscellaneous severed letter

17 April 1989 Income Tax Severed Letter 5-7666 - [Subsection 56(4.1) of the Income Tax Act (the "Act")]

As consideration for the transfer, the father takes back a non-interest bearing promissory note for $600,000. ...
Miscellaneous severed letter

23 January 1989 Income Tax Severed Letter 5-6844 - [Single Purpose Corporations]

Pursuant to subsection 85(1) of the Act he would transfer the property to a taxable Canadian corporation at its adjusted cost base taking in return shares and debt in consideration for the transferred property. ...
Miscellaneous severed letter

23 October 1989 Income Tax Severed Letter ACC8633 - Late-filing Penalty

After careful consideration of the matters outlined in your correspondence I regret that I am unable to recommend a remission of the penalty. ...
Miscellaneous severed letter

31 August 1990 Income Tax Severed Letter ACC9242 - Renovations by Business to Accommodate Disabled Persons

In determining whether the costs of a particular renovation can be deducted against income in the year or require capitalization, consideration should be given to the guidelines in paragraph 4 of interpretation bulletin IT-128R "capital Cost Allowance- Depreciable Property", a copy of which is enclosed. ...
Miscellaneous severed letter

2 January 1990 Income Tax Severed Letter ACC8877 - Extension of Period of Detachment under Canada-U.S. Tax Agreement

We trust you will give this request favourable consideration. An early reply to this request would be appreciated. ...

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