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The Department's position is, however, that a corporation, the control of which was acquired from an arm's-length party, is considered to have been acquired from that party. ...

Additional Information To the best of your knowledge and that of XXXXXXXXXX and the Employer, none of the issues involved in this ruling are being considered by a District Tax Services Office or Taxation Centre in connection with a return already filed and none of the issues are under objection. ...

The payment will not be considered the payment of an amount to a RRIF. ...

XXXXXXXXXX XXXXXXXXXX 8.To the best of your knowledge and that of XXXXXXXXXX management, none of the issues or matters concerning the ruling requested is being considered by a Taxation Services Office or a Taxation Centre with respect to a return already filed nor are any of the issues the subject of a Notice of Objection or Appeal by XXXXXXXXXX. ...

To the best of your knowledge and that of the taxpayer involved, none of the issues raised in this request are being considered by a Tax Services Office or Taxation Centre in connection with an income tax return already filed or is the subject of a notice of objection or is under appeal. ...

Principal Issues: Where an employer corporation is amalgamated with another corporation under section 87 of the Act would the amalgamated corporation be considered an affiliate of the employer corporation for purposes of retiring allowance payment? ...

You ask whether the amount withdrawn is disqualified from being an "eligible amount" by virtue of paragraph (d) of the definition by reason solely of the fact that the individual and his spouse acquire the home previously owned in 1988 and therefore could be considered to have "acquired the qualifying home more than 30 days before" the date of withdrawal. ...

However, where each drawdown is evidenced by a promissory note so that there are separate obligations each satisfying the requirements of subparagraph 212(1)(b)(vii) of the Act, the standby fees and funding fees that are considered to relate to the exempt loan will also be exempt from withholding tax. ...

If the allowance is a reasonable approximation of what the employee is likely to spend for the expense or expenses covered by the allowance, then the allowance will be considered reasonable. ...

In addition to the foregoing, it is our view that XXXXXXXXXX cannot be considered to be either a provincial legislature, an incorporated municipality or a governmental body similar to a municipal board, municipal commission, municipal corporation or school board, based on the relevant legislation. ...