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10 July 1989 Ministerial Correspondence 58094 F- Activities Considered as Carrying on of a Business Unedited CRA Tags n/a 19(1) File No. 5-8094   R.B. Day   (613) 957-2136 July 10, 1989 19(1) We are writing in reply to your letter of May 1, 1989, wherein you requested our views as to whether the activities described in your letter would be considered to be carrying on a business, the income from which would be subject to income tax. 24(1) OUR COMMENTS For income tax purposes, business is defined, in part, as including a profession, calling, trade, manufacture or undertaking of any kind whatever but does not include an office or employment.  ... From the limited information contained in your letter, it would appear that your activities may be considered an undertaking carried on with a view to profit or a reasonable expectation of profit.  ...

11 February 1991 Internal T.I. 9034947 F- Whether Advance Payments on Crops Could be Considered Loans Unedited CRA Tags n/a 7-903494 24(1) This is in reply to your memorandum of November 27, 1990 addressed to Audit Application Division requesting comments on whether advances from the above could be considered to be loans by virtue of the operation of 24(1) It is set out on page 7 of the Farming Income Tax Guide for 1989 that," under the Advance Payments for Crops Act... producers of various crops are eligible to receive advance payments on crops stored in their own names from their respective producers' associations" and these advances are considered loans.  ...

7 July 1990 Income Tax Severed Letter- Whether donations to a particular entity are considered gifts to Her Majesty Unedited CRA Tags 110.1(2), 118.1(2), Reg. 3500, 3501 Dear Sirs: This is in reply to your letter of January 16, 1990 wherein you requested our views as to whether donations to the XXX could be considered gifts to Her Majesty. It is our view that donations to the XXX could be considered gifts to Her Majesty for purposes of sections 110.1 and 118.1 of the Income Tax Act (the "Act"). ...

7 March 1991 Income Tax Severed Letter- Accumulated vacation leave — whether considered retiring allowance Unedited CRA Tags 248(1) Dear Sir: Re: Accumulated Vacation Leave Whether considered Retiring Allowance This is in reply to your letter of November 20, 1990 concerning the above-mentioned subject. ... When an employee terminates employment and a payment is made in respect of accumulated vacation leave not taken prior to retirement, the payment of said credits is considered to be ordinary remuneration and is included in the employee's income in the year of receipt pursuant to subsection 6(3) of the Income Tax Act as stated in paragraph 5 of Interpretation Bulletin IT-337R2. ...

22 May 1990 Income Tax Severed Letter RRRR256- Whether a U.S. partnership is considered to be a “resident of a contracting State” as defined under paragraph 1 of Article IV of the Canada-U.S. ... Middleton (613) 957-2129 MAY 22 1990 Dear Sirs: This is in reply to your letter of November 20, 1989 wherein you asked whether a U.S. partnership is considered to be a "resident of a contracting State" as defined under paragraph 1 of Article IV of the Canada-U.S. ... As an example, where a Canadian company borrows money from a U.S. partnership whose partners are individuals residing in the U.S. and Germany, the interest paid on the borrowed money will, for tax convention purposes, be considered to be received by the individual partners. ...

7 February 1991 Income Tax Severed Letter- Whether Advance Payments on Crops Could be Considered Loans Unedited CRA Tags Advance Payments for Crops Act Subject: XXX This is in reply to your memorandum of November 27, 1990 addressed to Audit Applications Division requesting comments on whether advances from the above XXX could be considered to be loans by virtue of the operation of. XXX It is set out on page 7 of the Farming Income Tax Guide for 1989 that, “under the Advance Payments for Crops Act... producers of various crops are eligible to receive advance payments on crops stored in their own names from their respective producers' associations” and these advances are considered loans. ...

30 October 1989 Income Tax Severed Letter AC58818- Money in Canadian Currency not Considered Capital Property 5-8818 19(1) S. Leung 613-957-2116 October 30, 1989 Dear Sirs: Re: Paragraph 54(b) of the Income Tax Act (the "Act") We are writing in response to your letter of September 28, 2989 wherein you requested our view on whether, for purposes of subsection 80(1) of the Act, "cash" would be considered capital property within the meaning assigned by paragraph 54(b) of the Act. ... It is therefore, our opinion that, for purposes of subsection 80(1) of the Act, money in Canadian currency would not normally be considered capital property within the meaning assigned by paragraph 54(b) of the Act. ...

10 July 1989 Income Tax Severed Letter AC58094- Activities Considered as Carrying on of a Business R.B. Day (613) 957-2136 19(1) July 10, 1989 19(1) We are writing in reply to your letter of May 1, 1989, wherein you requested our views as to whether the activities described in your letter would be considered to be carrying on a business, the income from which would be subject to income tax. 24(1) OUR COMMENTS For income tax purposes, business is defined, in part, as including a profession, calling, trade, manufacture or undertaking of any kind whatever but does not include an office or employment. ... From the limited information contained in your letter, it would appear that your activities may be considered an undertaking carried on with a view to profit or a reasonable expectation of profit. ...

7 April 1991 Income Tax Severed Letter- Foreign Pension Plan Considered an Employee Benefit Plan and not a Retirement Compensation Plan Unedited CRA Tags 6(1)(a), 56(2), 181(1), 207.6(5), 248(1) Dear Sirs: Re: Request for Technical Interpretation We are writing in reply to your letter of February 14, 1991, in which you request an interpretation of several Income Tax Act (the "Act") provisions as they apply to a specific hypothetical situation. ... A foreign pension plan to which an employer makes contributions for services rendered by an employee is considered an employee benefit plan and not a retirement compensation plan where: 1) the employee was a member of the foreign plan before becoming a Canadian resident, and 2) the services were rendered during the first 60 months following the establishment of Canadian residence by the employee. ... In our view, such an amount would be considered income from employment and included by virtue of subsection 56(2) of the Act. ...

10 May 1991 Internal T.I. 910729 F- Tuition Tax Credit- Private School Considered "Other Educational Institution" Providing Courses at the Post-secondary Level Unedited CRA Tags 118.5(1)(a)(i) We are writing in reply to your letter of March 11, 1991, wherein you requested our views as to whether or not a certain private school would be considered to be an "other educational institution" providing courses at the post-secondary level as envisioned by subparagraph 118.5(1)(a)(i) of the Income Tax Act (the Act). ...