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Miscellaneous severed letter
7 March 1991 Income Tax Severed Letter - Mortgage Investment Corporation
It is our general view that where an asset/liability management activity is undertaken solely to protect the investments of the MIC, such activity would not necessarily contravene the requirements of paragraph 130.1(6)(b) of the Act. ...
Miscellaneous severed letter
20 January 1989 Income Tax Severed Letter 7-3445 - [Profit Sharing/Savings Plan Your File: 8218-8257]
First, in our opinion the plan could not be an EPSP, as it is now written, as the plan contravenes a number of legislative and administrative provisions dealing with EPSPs. ...
Miscellaneous severed letter
1 November 1988 Income Tax Severed Letter 5-6626 - [881101]
Would any of the proposed transactions contravene any part of the Act? ...
Miscellaneous severed letter
1 November 1988 Income Tax Severed Letter RCT 5-6626
Would any of the proposed transactions contravene any part of the Act? ...
Miscellaneous severed letter
12 February 1998 Income Tax Severed Letter 9801715 - Benefits from a registered retirement savings plan
You have asked if a term deposit registered as an RRSP or RRIF which is convertible at the holder's option into some other form of investment would contravene the provisions of the Income Tax Act (the "Act"). ...
Miscellaneous severed letter
7 October 1991 Income Tax Severed Letter - Educational Deferred Salary Leave Plan
There may be terms in the collective agreement which contravene the requirements of the Act so we are unable to provide a definitive opinion on your Plan at this time. ...
Miscellaneous severed letter
13 July 1992 Income Tax Severed Letter 9217755 - Use of SIN for Other Employer Purposes
You have asked whether the uses described in your letter contravene subsection 239(2.3) of the Act if the employer does not obtain the employee's specific written consent. ...
Miscellaneous severed letter
23 August 1982 Income Tax Severed Letter 5-4155 - [820823]
You feel- that this Regulation contravenes the provisions of Article VII of the Canada-U.K. ...
Miscellaneous severed letter
31 August 1990 Income Tax Severed Letter ACC9243 - Shareholder Benefit of "Sole Purpose Corporations" Holding U.S. Residential Real Estate
In addition we note that depending upon the particular facts the issue of the preferred shares may contravene the condition (number 3) that the only transactions of the corporation relate to its objective of holding property for the personal use or enjoyment of the shareholder. ...
Miscellaneous severed letter
2 October 1992 Income Tax Severed Letter 9222163 - Activities of a Mortgage Investment Corporation
While again a question of fact, it is our general view that where this is undertaken solely to protect the investments of the mortgage investment corporation, such action would not contravene the provisions of paragraph 130.1(6)(b) of the Act. ...