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Miscellaneous severed letter

7 August 1991 Income Tax Severed Letter - Gift by Will

If you are concerned about a specific situation, you may refer the matter with any relevant documentation to the District Taxation Office for their consideration. ...
Miscellaneous severed letter

7 August 1991 Income Tax Severed Letter - Large Corporations Tax - Definition of \"Long-term Debt\"

The same consideration applies with respect to GIC issued by a trust company. ...
Miscellaneous severed letter

7 October 1991 Income Tax Severed Letter - Partitioning of Land and Buildings

Your recommendation to amend proposed subsection 248(21) to ensure that disproportionate distributions will be provided relief similar to that provided to proportionate distributions is a policy consideration for the Department of Finance. ...
Miscellaneous severed letter

7 March 1991 Income Tax Severed Letter - Tuition Tax Credit

The matter was referred to this office for consideration and reply. We apologize for the delay. ...
Miscellaneous severed letter

7 April 1991 Income Tax Severed Letter - Amount of Retiring Allowance Transferable to an RRSP

To obtain a definite answer to your query, we suggest you submit your pension plan to your District Office for their consideration. ...
Miscellaneous severed letter

7 October 1990 Income Tax Severed Letter - Grandfathering Provision

Provided that our understanding of the facts as described herein is correct, it is our opinion that an acquisition of rights to produce and public issues of the XXX The July 13, 1990 Draft Amendments to section 19 of the Act do not contain any accompanying grandfathering provisions which in our view would be necessary before any consideration of exemption from the proposals is possible. ...
Miscellaneous severed letter

7 March 1991 Income Tax Severed Letter - Interest-Free Loan

Father sells a piece of farm land to son and takes back as consideration a non-interest bearing note payable. 2. ...
Miscellaneous severed letter

7 February 1991 Income Tax Severed Letter - Medical Expenses

Consequently, we have forwarded a copy of your letter and our reply to officials of the Department of Finance for their consideration. ...
Miscellaneous severed letter

7 July 1991 Income Tax Severed Letter - Expenses Incurred to Attend Shareholders' Meetings

You have referred to the situation of an individual who has a portfolio of several different stocks who wishes to attend these meetings for reasons relating to the retention or possible disposal of the shares, dividend payments or capital gains considerations. ...
Miscellaneous severed letter

7 September 1991 Income Tax Severed Letter - Offshore Trust

The non-resident trust which is exempted from the application of subsection 94(1) by virtue of subclause (b)(i)(A)(III) thereof, will derive all of its income from assets that will be sold to the trust by the immigrant for fair market value consideration in the form of a non-interest bearing promissory note payable on demand. ...

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