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However, such functions would not be considered as "manufacturing or processing" when they were carried out on customer-owned carpets. ...

" be considered. They conform with paragraph 250(1)(c) of the Act and the style employed in paragraphs 17(a) and (d) and the changes made in (c) of the Special Release. ...

In our opinion this ruling is not suitable for publication since, under current legislation, the plan would be considered a Salary Deferral Arrangement under subsection 248(1) of the Income Tax Act. ...

Kotlar Director 5-8624 Independent Trustee for DPSP Enclosed, for your use, is a copy of the August 30, 1989 letter from 19(1) Since 19(1) seeks confirmation that a director may be considered as the trustee of a DPSP in circumstances that do not seem to fit your administrative rule outlined in paragraph 18(a) of Information Circular 77-IR3 we request that you review such circumstances and respond to her directly. ...

McFarlane 7-902382 SUBJECT: Publication of Advance Income Tax Ruling 3-2373 After a review of your draft ATR for publication and a further examination of our original advance income tax ruling 3-2373, we are now of the opinion that the issued ruling should no longer be considered for publication. ...

Read Acting Assistant Deputy Minister Legislative and Intergovernmental Affairs Branch 1990 Federal Budget Finance has requested that they be advised within two weeks of the items that RCT wants considered for inclusion in next February's federal budget. ...