Income Tax Severed Letters - 1994-02-11

Administrative Letter

28 January 1994 Administrative Letter 9332422 - FEES PAID TO DIETITIAN OR NUTRITIONIST IN ONTARIO

Unedited CRA Tags
118.2(2)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX		933242

January 28, 1994

Dear Sir or Madam,

Re: Fees paid for Professional Dietary or Nutritional services

Technical Interpretation - External

8 February 1994 External T.I. 9332925 F - CONTRATS DE FIDUCIE ET LE NOUVEAU CODE CIVIL DU QUÉBEC

Unedited CRA Tags
248(3)d)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 5-933292

A l'attention de XXXXXXXXXX

Le 8 février 1994

Mesdames, Messieurs,

Objet: Contrats de fiducie

28 January 1994 External T.I. 9401445 - PRIVATE FOUNDATIONS

Unedited CRA Tags
118.1(6) 189(3) 149.1(12) 69(1)(c) 149.1(3)
Summary Under
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(12) - Paragraph 149.1(12)(a)
Summary Under
Tax Topics - Income Tax Act - Section 189 - Subsection 189(3)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

XXXXXXXXXX 940144

Attention: XXXXXXXXXX

January 28, 1994

Dear Sirs:

Re: Private Foundations

26 January 1994 External T.I. 9401165 - HEDGING TRANSACTIONS

Unedited CRA Tags
108(2)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 108 - Subsection 108(2) - Paragraph 108(2)(b)

Principal Issues:

20 January 1994 External T.I. 9400745 - SECTION 7 EMPLOYEES PROFIT SHARING PLANS

Unedited CRA Tags
144 7

Principal Issues:

20 January 1994 External T.I. 9400755 - EBP'S, EPSP'S, DPSP'S AND SECTION 7

Unedited CRA Tags
7 144 147 248(1)
Summary Under
Tax Topics - Income Tax Act - Section 147 - Subsection 147(8)
Summary Under
Tax Topics - Income Tax Act - Section 32.1 - Subsection 32.1(1)

Principal Issues:

20 January 1994 External T.I. 9400765 - EPSP'S, EBP'S, GROUP RRSP'S, DPSP'S AS SECTION 7 PLANS

Unedited CRA Tags
7 144 146 147 248(1)

Principal Issues:

Conference

10 February 1994 CTF Roundtable Q. 1, 4M09680 F - 1993 CTF QUESTIONS & RÉPONSES

Unedited CRA Tags
70

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Canadian Tax Foundation
Questions et Réponses de la Table ronde
December 1 1993
Montreal, Quebec

TABLE DES MATIÈRES

1. R&D - Collecte des données

2. R&D - Agence

3. R&D - Produits expérimentaux

Technical Interpretation - Internal

28 January 1994 Internal T.I. 9401856 - 60 DAY RULE

Unedited CRA Tags
66(12.66)
Summary Under
Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.66)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		January 28, 1994
	Specialized Audit Programs Section	Resource Industries
       Mara D. Praulins		  Section
	A\Chief

Attention: Jack Hoye

		7-940185

Sixty Day Rule - Subsection 66(12.66)

24 January 1994 Internal T.I. 9321327 - INDIANS

Unedited CRA Tags
5(1) 81(1)(a)

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

		January 24, 1994
	SAINT JOHN DISTRICT OFFICE	HEAD OFFICE
M. Langille, A/Asst. Director	Rulings Directorate
	Client Assistance	957-8953

Attention: Pam May, Unit Head

		932132

Taxation of Status Indians