Income Tax Technical News, No. 9, 10 February 1997

"If the investment income from a financial instrument involves an entity located off-reserve, that investment income will not qualify as personal...

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RC will "continue to accept circumstances such as, change of control, ratings decline or asset sales as being events of failure or default under a...

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As a result of an amendment to s. 69(11), "a series of transactions that results in the transfer of the benefit of the losses, deductions or other...

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Where two unrelated shareholders each own 50% of the shares of a corporation, the fact that they used their own RRSPs to acquire shares of the...

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The words "wholly or partly attributable to" in subparagraph 88(1)(c.3)(i) are very broad and would apply, for example, to a share or interest in...

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Where two unrelated shareholders each own 50% of the shares of a corporation, the fact that they used their own RRSPs to acquire shares of the...

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In the Technical News No. 5, dated July 28, 1995, we mention that in computing the adjusted cost base (ACB) of a partner's partnership interest at...

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