Income Tax Severed Letters

This Week's Release

Ruling

2019 Ruling 2019-0792771R3 - Supplemental Ruling

Unedited CRA Tags
107.4(2.1) and 107.4(2)(a)

Principal Issues: Additional ruling in respect of our letter 2018-077896 requested regarding how subsection 107.4(2.1) will apply.

Position: Ruling 1.5.1 in the original ruling letter is revised to incorporate the request.

Reasons: The law is clear.

2018 Ruling 2018-0778961R3 - Partial transfer to new funds

Unedited CRA Tags
107.4(1); 107.4(2.1); 107.4(3); 132(6); 132(6.1); 132.2(3); 132.2(4); 132.2(6) and 245(2)
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(1)
use of s. 107.4 transfers to split up ETFs
Summary Under
Tax Topics - Income Tax Act - 101-110 - Section 107.4 - Subsection 107.4(2.1)
use of s. 107.4(2.1) in transfer of portion of MFT to a new MFT

Principal Issues: 1) Will the proposed transfers of the Transfer Percentages to the corresponding New Funds be qualifying dispositions as described in subsection 107.4(1)? 2) Will certain proposed transfers of all of the property of a Transferor to a Tranferee be qualifying exchanges as described in section 132.2? 3) Will GAAR apply?

Position: 1) Yes. 2) Yes. 3) No.

Reasons: 1) Meets the requirements. 2) Meets the requirements. 3) There is no abuse or misuse.

Ministerial Correspondence

10 May 2019 Ministerial Correspondence 2019-0805901M4 - Contract Drivers - Personal Services Business

Unedited CRA Tags
125(7) ("personal services business")

Principal Issues: Factors to consider in determining whether incorporated contract truck drivers are personal services businesses.

Position: Depends on the facts of each circumstance.

Reasons: The legislation.

Technical Interpretation - External

24 May 2019 External T.I. 2019-0802331E5 - TOSI and excluded shares

Unedited CRA Tags
120.4
Summary Under
Tax Topics - Income Tax Act - Section 120.4 - Subsection 120.4(1) - Excluded Shares - Paragraph (c)
“income” references inter alia taxable capital gains of the corporation without deduction for allowable capital losses

Principal Issues: 1. Whether capital gains are to be included in the determination of "income" for purposes of paragraph (c) of the "excluded shares" definition in subsection 120.4(1). 2. If capital gains are to be included, what would constitute a corporation's gross income with respect to those gains?

Position: 1. Taxable capital gains are to be included in determining the income of a corporation under paragraph (c) of the "excluded shares" definition. 2. Only the amount of a corporation's taxable capital gains for the year, without considering offsetting allowable capital losses, if any, is to be included.

Reasons: See below.

Technical Interpretation - Internal

4 June 2019 Internal T.I. 2018-0783441I7 F - Sale of land by a resident of Hong Kong

Unedited CRA Tags
248(1) "taxable Canadian property"
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13
Canadian land was not Treaty-exempt even where it did not generate income

Principal Issues: Is a Hong Kong resident who disposes of non-income producing land situated in Canada exempt from tax under paragraph 5 of Article 13 of the Canada-Hong Kong Tax Convention (the “Convention”)?

Position: No.

Reasons: Canada is allowed to tax the capital gain under paragraph 1 of Article 13 of the Convention since land is considered to be immovable property, as defined under paragraph 2 of Article 6 of the Convention. The fact that the land was not producing any income from business or property is not relevant in determining if paragraph 1 of Article 13 of the Convention applies.

Archive

2019
July
2019-07-10 (5)
2019-07-03 (4)
June
2019-06-26 (6)
2019-06-19 (4)
2019-06-12 (10)
2019-06-05 (5)
May
2019-05-29 (4)
2019-05-22 (4)
2019-05-15 (5)
2019-05-08 (5)
2019-05-01 (6)
April
2019-04-24 (4)
2019-04-17 (6)
2019-04-10 (5)
2019-04-03 (5)
March
2019-03-27 (6)
2019-03-20 (6)
2019-03-13 (5)
2019-03-06 (3)
February
2019-02-27 (5)
2019-02-20 (4)
2019-02-13 (6)
2019-02-06 (5)
January
2019-01-30 (6)
2019-01-23 (16)
2019-01-16 (5)
2019-01-09 (4)
2019-01-02 (3)
2018
December
2018-12-19 (4)
2018-12-12 (27)
2018-12-10 (1)
2018-12-05 (5)
November
2018-11-28 (4)
2018-11-21 (5)
2018-11-14 (4)
2018-11-07 (4)
October
2018-10-31 (5)
2018-10-24 (5)
2018-10-17 (6)
2018-10-10 (6)
2018-10-03 (19)
September
2018-09-26 (3)
2018-09-19 (4)
2018-09-12 (6)
2018-09-05 (3)
August
2018-08-29 (4)
2018-08-22 (3)
2018-08-15 (3)
2018-08-08 (5)
2018-08-01 (3)
July
2018-07-25 (4)
2018-07-18 (3)
2018-07-11 (2)
2018-07-04 (8)
June
2018-06-27 (4)
2018-06-20 (5)
2018-06-13 (11)
2018-06-06 (8)
May
2018-05-30 (7)
2018-05-23 (5)
2018-05-16 (6)
2018-05-09 (7)
2018-05-02 (5)
April
2018-04-25 (6)
2018-04-18 (7)
2018-04-11 (28)
2018-04-04 (4)
March
2018-03-28 (4)
2018-03-21 (4)
2018-03-14 (5)
2018-03-07 (5)
February
2018-02-28 (5)
2018-02-21 (6)
2018-02-14 (5)
2018-02-07 (6)
January
2018-01-31 (16)
2018-01-24 (6)
2018-01-17 (5)
2018-01-10 (5)
2018-01-03 (6)
2017
December
2017-12-27 (3)
2017-12-20 (6)
2017-12-13 (5)
2017-12-06 (7)
November
2017-11-29 (7)
2017-11-22 (6)
2017-11-15 (5)
2017-11-08 (5)
2017-11-01 (6)
October
2017-10-25 (5)
2017-10-18 (6)
2017-10-11 (15)
2017-10-04 (4)
September
2017-09-27 (4)
2017-09-20 (4)
2017-09-13 (5)
2017-09-06 (4)
August
2017-08-30 (6)
2017-08-23 (4)
2017-08-16 (3)
2017-08-09 (5)
2017-08-02 (3)
July
2017-07-26 (6)
2017-07-19 (6)
2017-07-12 (4)
2017-07-05 (5)
June
2017-06-28 (5)
2017-06-21 (6)
2017-06-14 (10)
2017-06-07 (6)
May
2017-05-31 (5)
2017-05-24 (6)
2017-05-17 (5)
2017-05-10 (5)
2017-05-03 (8)
April
2017-04-26 (5)
2017-04-19 (5)
2017-04-12 (7)
2017-04-05 (6)
March
2017-03-29 (8)
2017-03-22 (9)
2017-03-15 (8)
2017-03-08 (6)
2017-03-01 (5)
February
2017-02-22 (4)
2017-02-15 (5)
2017-02-08 (6)
2017-02-01 (17)
January
2017-01-25 (7)
2017-01-18 (6)
2017-01-11 (7)
2017-01-04 (6)
2016
December
2016-12-28 (4)
2016-12-21 (7)
2016-12-14 (5)
2016-12-07 (6)
November
2016-11-30 (32)
2016-11-23 (7)
2016-11-16 (5)
2016-11-09 (5)
2016-11-02 (7)
October
2016-10-26 (8)
2016-10-19 (7)
2016-10-12 (5)
2016-10-05 (5)
September
2016-09-28 (5)
2016-09-21 (6)
2016-09-14 (5)
2016-09-07 (5)
August
2016-08-31 (5)
2016-08-24 (4)
2016-08-17 (5)
2016-08-10 (5)
2016-08-03 (15)
July
2016-07-27 (10)
2016-07-20 (17)
2016-07-13 (5)
2016-07-06 (8)
June
2016-06-29 (7)
2016-06-22 (6)
2016-06-15 (7)
2016-06-08 (7)
2016-06-01 (6)
May
2016-05-25 (6)
2016-05-18 (10)
2016-05-11 (10)
2016-05-04 (7)
April
2016-04-27 (10)
2016-04-20 (6)
2016-04-13 (5)
2016-04-06 (5)
March
2016-03-30 (5)
2016-03-23 (4)
2016-03-16 (6)
2016-03-09 (8)
2016-03-02 (6)
February
2016-02-24 (7)
2016-02-17 (7)
2016-02-10 (12)
2016-02-03 (18)
January
2016-01-27 (16)
2016-01-20 (12)
2016-01-13 (8)
2016-01-06 (4)
2015
December
2015-12-30 (3)
2015-12-23 (8)
2015-12-16 (9)
2015-12-09 (36)
2015-12-02 (7)
November
2015-11-25 (3)
2015-11-18 (5)
2015-11-11 (22)
2015-11-04 (9)
October
2015-10-28 (8)
2015-10-21 (2)
2015-10-14 (3)
2015-10-07 (6)
September
2015-09-30 (2)
2015-09-23 (5)
2015-09-16 (6)
2015-09-09 (5)
2015-09-02 (7)
August
2015-08-26 (8)
2015-08-19 (15)
2015-08-12 (10)
2015-08-05 (12)
July
2015-07-29 (8)
2015-07-22 (8)
2015-07-15 (7)
2015-07-08 (10)
June
2015-06-30 (12)
2015-06-24 (20)
2015-06-17 (8)
2015-06-10 (7)
2015-06-03 (6)
May
2015-05-27 (9)
2015-05-20 (7)
2015-05-13 (6)
2015-05-06 (4)
April
2015-04-29 (18)
2015-04-22 (20)
2015-04-15 (20)
2015-04-08 (11)
2015-04-01 (14)
March
2015-03-25 (6)
2015-03-18 (6)
2015-03-11 (11)
2015-03-04 (8)
February
2015-02-25 (6)
2015-02-18 (6)
2015-02-11 (9)
2015-02-04 (19)
January
2015-01-28 (25)
2015-01-21 (15)
2015-01-14 (20)
2015-01-07 (6)
2014
December
2014-12-30 (5)
2014-12-23 (4)
2014-12-17 (5)
2014-12-10 (17)
2014-12-03 (13)
November
2014-11-26 (14)
2014-11-19 (21)
2014-11-12 (4)
2014-11-05 (5)
October
2014-10-29 (4)
2014-10-22 (5)
2014-10-15 (9)
2014-10-08 (11)
2014-10-01 (17)
September
2014-09-24 (8)
2014-09-17 (2)
2014-09-10 (6)
2014-09-03 (16)
August
2014-08-27 (7)
2014-08-20 (4)
2014-08-13 (8)
2014-08-06 (7)
July
2014-07-30 (10)
2014-07-23 (22)
2014-07-16 (12)
2014-07-09 (11)
2014-07-02 (16)
June
2014-06-25 (24)
2014-06-18 (22)
2014-06-11 (6)
2014-06-04 (12)
May
2014-05-28 (14)
2014-05-21 (7)
2014-05-14 (16)
2014-05-07 (14)
April
2014-04-30 (10)
2014-04-23 (22)
2014-04-16 (10)
2014-04-09 (7)
2014-04-02 (10)
March
2014-03-26 (19)
2014-03-19 (10)
2014-03-12 (13)
2014-03-05 (8)
February
2014-02-26 (10)
2014-02-19 (4)
2014-02-12 (9)
2014-02-05 (14)
January
2014-01-29 (17)
2014-01-22 (25)
2014-01-15 (22)
2014-01-08 (17)
2013
December
2013-12-30 (10)
2013-12-23 (10)
2013-12-18 (5)
2013-12-11 (9)
2013-12-04 (13)
November
2013-11-27 (14)
2013-11-20 (11)
2013-11-13 (16)
2013-11-06 (9)
October
2013-10-30 (9)
2013-10-23 (12)
2013-10-16 (17)
2013-10-09 (10)
2013-10-02 (28)
September
2013-09-25 (11)
2013-09-18 (22)
2013-09-11 (25)
2013-09-04 (25)
August
2013-08-28 (10)
2013-08-21 (15)
2013-08-14 (17)
2013-08-07 (10)
July
2013-07-31 (10)
2013-07-24 (16)
2013-07-17 (7)
2013-07-10 (22)
2013-07-03 (6)
June
2013-06-26 (12)
2013-06-19 (10)
2013-06-12 (12)
2013-06-05 (22)
May
2013-05-29 (5)
2013-05-22 (18)
2013-05-15 (27)
2013-05-08 (4)
2013-05-01 (10)
April
2013-04-24 (39)
2013-04-17 (22)
2013-04-10 (11)
2013-04-03 (8)
March
2013-03-27 (15)
2013-03-20 (19)
2013-03-13 (18)
2013-03-06 (11)
February
2013-02-27 (21)
2013-02-20 (27)
2013-02-13 (4)
2013-02-06 (30)
January
2013-01-30 (19)
2013-01-23 (10)
2013-01-16 (39)
2013-01-09 (35)
2013-01-02 (11)
2012
December
2012-12-24 (6)
2012-12-19 (6)
2012-12-12 (9)
2012-12-05 (13)
November
2012-11-28 (7)
2012-11-21 (15)
2012-11-14 (18)
2012-11-07 (14)
October
2012-10-31 (21)
2012-10-24 (17)
2012-10-17 (14)
2012-10-10 (12)
2012-10-03 (6)
September
2012-09-21 (9)
2012-09-14 (18)
2012-09-07 (3)
August
2012-08-31 (14)
2012-08-24 (18)
2012-08-17 (10)
2012-08-10 (5)
2012-08-03 (3)
July
2012-07-27 (1)
2012-07-20 (9)
2012-07-13 (5)
2012-07-06 (24)
June
2012-06-29 (11)
2012-06-22 (8)
2012-06-15 (9)
2012-06-08 (3)
2012-06-01 (12)
May
2012-05-25 (6)
2012-05-18 (12)
2012-05-11 (14)
2012-05-04 (10)
April
2012-04-27 (12)
2012-04-20 (17)
2012-04-13 (28)
2012-04-06 (13)
March
2012-03-30 (16)
2012-03-23 (22)
2012-03-16 (18)
2012-03-09 (28)
2012-03-02 (19)
February
2012-02-24 (28)
2012-02-17 (17)
2012-02-10 (22)
2012-02-03 (33)
January
2012-01-27 (22)
2012-01-20 (19)
2012-01-13 (9)
2012-01-06 (8)
2011
December
2011-12-30 (6)
2011-12-23 (13)
2011-12-16 (25)
2011-12-09 (6)
2011-12-02 (23)
November
2011-11-25 (14)
2011-11-18 (10)
2011-11-11 (13)
2011-11-04 (33)
October
2011-10-28 (19)
2011-10-21 (6)
2011-10-14 (21)
2011-10-07 (6)
September
2011-09-30 (7)
2011-09-23 (20)
2011-09-16 (11)
2011-09-09 (10)
2011-09-02 (23)
August
2011-08-26 (5)
2011-08-19 (5)
2011-08-12 (19)
2011-08-05 (13)
July
2011-07-29 (13)
2011-07-22 (21)
2011-07-15 (21)
2011-07-08 (21)
2011-07-01 (13)
June
2011-06-24 (20)
2011-06-17 (22)
2011-06-10 (30)
2011-06-03 (21)
May
2011-05-27 (9)
2011-05-20 (14)
2011-05-13 (21)
2011-05-06 (11)
April
2011-04-29 (39)
2011-04-22 (12)
2011-04-15 (11)
2011-04-08 (15)
2011-04-01 (19)
March
2011-03-25 (36)
2011-03-18 (49)
2011-03-11 (51)
2011-03-04 (29)
February
2011-02-25 (12)
2011-02-18 (13)
2011-02-11 (21)
2011-02-04 (49)
January
2011-01-28 (20)
2011-01-21 (8)
2011-01-14 (7)
2011-01-07 (9)
2010
December
2010-12-31 (6)
2010-12-24 (16)
2010-12-17 (19)
2010-12-10 (13)
2010-12-03 (14)
November
2010-11-26 (28)
2010-11-19 (7)
2010-11-12 (11)
2010-11-05 (15)
October
2010-10-29 (25)
2010-10-22 (26)
2010-10-15 (21)
2010-10-08 (2)
2010-10-01 (10)
September
2010-09-24 (25)
2010-09-17 (12)
2010-09-10 (35)
2010-09-03 (16)
August
2010-08-27 (11)
2010-08-20 (6)
2010-08-13 (25)
2010-08-06 (51)
July
2010-07-30 (15)
2010-07-23 (13)
2010-07-16 (8)
2010-07-09 (23)
2010-07-02 (30)
June
2010-06-25 (20)
2010-06-18 (8)
2010-06-11 (21)
2010-06-04 (19)
May
2010-05-28 (20)
2010-05-21 (11)
2010-05-14 (18)
2010-05-07 (11)
April
2010-04-30 (24)
2010-04-23 (22)
2010-04-16 (12)
2010-04-09 (19)
2010-04-02 (12)
March
2010-03-26 (26)
2010-03-19 (15)
2010-03-12 (29)
2010-03-05 (24)
February
2010-02-26 (29)
2010-02-19 (40)
2010-02-12 (27)
2010-02-05 (19)
January
2010-01-29 (13)
2010-01-22 (32)
2010-01-15 (13)
2010-01-08 (8)
2010-01-01 (28)
2009
December
2009-12-18 (30)
2009-12-11 (15)
2009-12-04 (42)
November
2009-11-27 (19)
2009-11-20 (17)
2009-11-13 (10)
2009-11-06 (17)
October
2009-10-30 (13)
2009-10-23 (20)
2009-10-16 (6)
2009-10-09 (14)
2009-10-02 (24)
September
2009-09-25 (15)
2009-09-18 (9)
2009-09-11 (18)
2009-09-04 (21)
August
2009-08-28 (13)
2009-08-21 (6)
2009-08-14 (15)
2009-08-07 (31)
July
2009-07-31 (13)
2009-07-24 (9)
2009-07-17 (12)
2009-07-10 (18)
2009-07-03 (19)
June
2009-06-26 (15)
2009-06-19 (19)
2009-06-12 (17)
2009-06-05 (21)
May
2009-05-29 (8)
2009-05-22 (23)
2009-05-15 (18)
2009-05-08 (11)
2009-05-01 (9)
April
2009-04-24 (33)
2009-04-17 (14)
2009-04-10 (9)
2009-04-03 (24)
March
2009-03-27 (23)
2009-03-20 (19)
2009-03-13 (27)
2009-03-06 (9)
February
2009-02-27 (9)
2009-02-20 (5)
2009-02-13 (21)
2009-02-06 (9)
January
2009-01-30 (22)
2009-01-23 (9)
2009-01-16 (23)
2009-01-09 (15)
2009-01-02 (7)
2008
December
2008-12-19 (7)
2008-12-12 (6)
2008-12-05 (7)
November
2008-11-28 (21)
2008-11-21 (12)
2008-11-14 (8)
2008-11-07 (18)
October
2008-10-31 (13)
2008-10-24 (20)
2008-10-17 (7)
2008-10-10 (2)
2008-10-03 (12)
September
2008-09-26 (9)
2008-09-19 (10)
2008-09-12 (5)
2008-09-05 (14)
August
2008-08-29 (12)
2008-08-22 (20)
2008-08-15 (2)
2008-08-08 (4)
2008-08-01 (7)
July
2008-07-25 (11)
2008-07-18 (6)
2008-07-11 (16)
2008-07-04 (12)
June
2008-06-27 (11)
2008-06-20 (15)
2008-06-13 (6)
2008-06-06 (16)
May
2008-05-30 (20)
2008-05-23 (11)
2008-05-16 (3)
2008-05-09 (13)
2008-05-02 (11)
April
2008-04-25 (14)
2008-04-18 (10)
2008-04-11 (13)
2008-04-04 (15)
March
2008-03-28 (7)
2008-03-21 (13)
2008-03-14 (13)
2008-03-07 (30)
February
2008-02-29 (23)
2008-02-22 (22)
2008-02-15 (9)
2008-02-08 (12)
2008-02-01 (22)
January
2008-01-25 (15)
2008-01-18 (19)
2008-01-11 (12)
2008-01-04 (4)
2007
December
2007-12-28 (10)
2007-12-14 (16)
2007-12-07 (4)
November
2007-11-30 (11)
2007-11-23 (17)
2007-11-16 (11)
2007-11-09 (14)
2007-11-02 (19)
October
2007-10-26 (18)
2007-10-19 (14)
2007-10-12 (6)
2007-10-05 (6)
September
2007-09-28 (13)
2007-09-21 (21)
2007-09-14 (16)
2007-09-07 (11)
August
2007-08-31 (37)
2007-08-24 (13)
2007-08-17 (15)
2007-08-10 (8)
2007-08-03 (6)
July
2007-07-27 (10)
2007-07-20 (9)
2007-07-13 (17)
2007-07-06 (8)
June
2007-06-29 (11)
2007-06-22 (13)
2007-06-15 (16)
2007-06-08 (21)
2007-06-01 (13)
May
2007-05-25 (10)
2007-05-18 (24)
2007-05-11 (14)
2007-05-04 (7)
April
2007-04-27 (8)
2007-04-20 (10)
2007-04-13 (9)
2007-04-06 (20)
March
2007-03-30 (20)
2007-03-23 (21)
2007-03-16 (25)
2007-03-09 (9)
2007-03-02 (15)
February
2007-02-23 (20)
2007-02-16 (24)
2007-02-09 (10)
2007-02-02 (20)
January
2007-01-26 (10)
2007-01-19 (18)
2007-01-12 (17)
2007-01-05 (16)
2006
December
2006-12-29 (17)
2006-12-20 (1)
2006-12-15 (20)
2006-12-08 (11)
2006-12-01 (8)
November
2006-11-24 (13)
2006-11-17 (28)
2006-11-10 (6)
2006-11-03 (9)
October
2006-10-27 (19)
2006-10-20 (15)
2006-10-13 (21)
2006-10-06 (9)
September
2006-09-29 (13)
2006-09-22 (26)
2006-09-15 (12)
2006-09-08 (11)
2006-09-01 (6)
August
2006-08-25 (9)
2006-08-18 (14)
2006-08-11 (27)
2006-08-04 (2)
July
2006-07-28 (12)
2006-07-21 (7)
2006-07-14 (10)
2006-07-07 (22)
June
2006-06-30 (13)
2006-06-23 (16)
2006-06-16 (8)
2006-06-09 (22)
2006-06-02 (26)
May
2006-05-26 (19)
2006-05-19 (13)
2006-05-12 (27)
2006-05-05 (2)
April
2006-04-28 (15)
2006-04-21 (11)
2006-04-14 (5)
2006-04-07 (18)
March
2006-03-31 (8)
2006-03-24 (13)
2006-03-17 (14)
2006-03-10 (18)
2006-03-03 (13)
February
2006-02-24 (12)
2006-02-17 (23)
2006-02-10 (9)
2006-02-03 (11)
January
2006-01-27 (17)
2006-01-20 (11)
2006-01-13 (22)
2006-01-06 (17)
2005
December
2005-12-30 (16)
2005-12-16 (11)
2005-12-09 (33)
2005-12-02 (22)
November
2005-11-25 (12)
2005-11-18 (9)
2005-11-11 (18)
2005-11-04 (26)
October
2005-10-28 (10)
2005-10-21 (12)
2005-10-14 (1)
2005-10-07 (27)
September
2005-09-30 (22)
2005-09-23 (2)
2005-09-16 (4)
2005-09-09 (8)
2005-09-02 (14)
August
2005-08-26 (22)
2005-08-19 (5)
2005-08-12 (6)
2005-08-05 (23)
July
2005-07-29 (15)
2005-07-22 (13)
2005-07-15 (11)
2005-07-08 (15)
2005-07-01 (10)
June
2005-06-24 (11)
2005-06-17 (15)
2005-06-10 (27)
2005-06-03 (18)
May
2005-05-27 (15)
2005-05-20 (17)
2005-05-13 (26)
2005-05-06 (17)
April
2005-04-29 (7)
2005-04-22 (19)
2005-04-15 (27)
2005-04-08 (13)
2005-04-01 (23)
March
2005-03-25 (8)
2005-03-18 (28)
2005-03-11 (18)
2005-03-04 (19)
February
2005-02-25 (20)
2005-02-18 (27)
2005-02-11 (19)
2005-02-04 (34)
January
2005-01-28 (29)
2005-01-21 (39)
2005-01-14 (25)
2005-01-07 (15)
2004
December
2004-12-31 (22)
2004-12-17 (45)
2004-12-10 (10)
2004-12-03 (43)
November
2004-11-26 (18)
2004-11-19 (21)
2004-11-12 (29)
2004-11-05 (18)
October
2004-10-29 (27)
2004-10-22 (20)
2004-10-15 (38)
2004-10-01 (31)
September
2004-09-17 (13)
2004-09-10 (14)
2004-09-03 (14)
August
2004-08-27 (9)
2004-08-20 (24)
2004-08-13 (10)
2004-08-06 (28)
July
2004-07-30 (9)
2004-07-23 (6)
2004-07-16 (20)
2004-07-09 (25)
2004-07-02 (11)
June
2004-06-25 (22)
2004-06-18 (20)
2004-06-11 (28)
2004-06-04 (33)
May
2004-05-28 (17)
2004-05-21 (21)
2004-05-14 (25)
2004-05-07 (28)
April
2004-04-30 (23)
2004-04-23 (14)
2004-04-16 (16)
2004-04-09 (13)
2004-04-02 (27)
March
2004-03-26 (24)
2004-03-19 (33)
2004-03-12 (21)
2004-03-05 (41)
February
2004-02-27 (36)
2004-02-20 (38)
2004-02-13 (38)
2004-02-06 (29)
January
2004-01-30 (41)
2004-01-23 (39)
2004-01-16 (39)
2004-01-09 (73)
2004-01-02 (72)
2003
December
2003-12-12 (44)
2003-12-05 (68)
November
2003-11-28 (50)
2003-11-21 (58)
2003-11-14 (52)
2003-11-07 (48)
October
2003-10-31 (36)
2003-10-24 (58)
2003-10-17 (64)
2003-10-10 (28)
2003-10-03 (52)
September
2003-09-26 (40)
2003-09-19 (18)
2003-09-12 (46)
2003-09-05 (26)
August
2003-08-29 (34)
2003-08-22 (26)
2003-08-01 (46)
July
2003-07-25 (30)
2003-07-18 (28)
2003-07-11 (46)
2003-07-08 (24)
2003-07-04 (44)
June
2003-06-27 (46)
2003-06-20 (34)
2003-06-13 (50)
2003-06-06 (70)
May
2003-05-30 (50)
2003-05-23 (52)
2003-05-16 (36)
2003-05-09 (50)
2003-05-02 (44)
April
2003-04-25 (46)
2003-04-18 (40)
2003-04-11 (90)
2003-04-04 (82)
March
2003-03-28 (24)
2003-03-21 (28)
2003-03-14 (35)
2003-03-07 (25)
February
2003-02-28 (29)
2003-02-21 (40)
2003-02-14 (30)
2003-02-07 (17)
January
2003-01-24 (29)
2003-01-10 (20)
2003-01-03 (19)
2002
December
2002-12-20 (41)
2002-12-06 (47)
November
2002-11-22 (43)
2002-11-08 (64)
October
2002-10-25 (55)
2002-10-11 (43)
September
2002-09-27 (34)
2002-09-13 (31)
August
2002-08-30 (28)
2002-08-16 (47)
2002-08-02 (34)
July
2002-07-19 (37)
2002-07-05 (44)
June
2002-06-21 (86)
2002-06-07 (60)
May
2002-05-24 (50)
2002-05-10 (59)
April
2002-04-26 (51)
2002-04-12 (77)
March
2002-03-29 (58)
2002-03-15 (32)
2002-03-01 (52)
February
2002-02-15 (56)
2002-02-01 (61)
January
2002-01-18 (96)
2002-01-04 (103)
2001
December
2001-12-21 (53)
2001-12-07 (65)
November
2001-11-23 (40)
2001-11-09 (39)
October
2001-10-26 (71)
2001-10-12 (75)
September
2001-09-28 (74)
2001-09-14 (91)
August
2001-08-31 (75)
2001-08-17 (14)
2001-08-03 (17)
July
2001-07-20 (53)
2001-07-06 (99)
June
2001-06-22 (39)
2001-06-08 (40)
May
2001-05-25 (48)
2001-05-11 (59)
April
2001-04-27 (74)
2001-04-13 (106)
March
2001-03-30 (60)
2001-03-16 (63)
2001-03-02 (59)
February
2001-02-16 (53)
2001-02-02 (63)
January
2001-01-19 (61)
2001-01-05 (53)
2000
December
2000-12-22 (75)
2000-12-08 (75)
November
2000-11-24 (70)
2000-11-10 (63)
October
2000-10-27 (59)
2000-10-13 (73)
September
2000-09-29 (54)
2000-09-15 (41)
2000-09-01 (64)
August
2000-08-18 (39)
2000-08-04 (75)
July
2000-07-21 (57)
2000-07-07 (49)
June
2000-06-23 (50)
2000-06-09 (73)
May
2000-05-26 (56)
2000-05-12 (44)
April
2000-04-28 (64)
2000-04-14 (80)
March
2000-03-31 (74)
2000-03-17 (82)
2000-03-03 (92)
February
2000-02-18 (95)
2000-02-04 (56)
January
2000-01-21 (70)
2000-01-07 (88)
1999
December
1999-12-24 (85)
1999-12-10 (82)
November
1999-11-26 (87)
1999-11-12 (39)
October
1999-10-29 (43)
1999-10-15 (30)
1999-10-01 (39)
September
1999-09-17 (32)
1999-09-03 (37)
August
1999-08-20 (37)
1999-08-06 (51)
July
1999-07-23 (51)
1999-07-09 (45)
June
1999-06-25 (54)
1999-06-11 (54)
May
1999-05-28 (53)
1999-05-14 (55)
April
1999-04-30 (61)
1999-04-16 (63)
1999-04-02 (53)
March
1999-03-19 (92)
1999-03-05 (82)
February
1999-02-19 (68)
1999-02-05 (48)
January
1999-01-22 (134)
1999-01-08 (89)
1998
December
1998-12-25 (52)
1998-12-11 (62)
November
1998-11-27 (72)
1998-11-13 (106)
October
1998-10-30 (73)
1998-10-16 (43)
1998-10-02 (59)
September
1998-09-18 (71)
1998-09-04 (46)
August
1998-08-21 (89)
1998-08-07 (48)
July
1998-07-24 (55)
1998-07-10 (49)
June
1998-06-26 (60)
1998-06-12 (57)
May
1998-05-29 (105)
1998-05-15 (62)
1998-05-01 (49)
April
1998-04-17 (74)
1998-04-03 (40)
March
1998-03-20 (64)
1998-03-06 (55)
February
1998-02-20 (38)
1998-02-06 (37)
January
1998-01-23 (30)
1998-01-09 (37)
1997
December
1997-12-26 (44)
1997-12-12 (81)
November
1997-11-28 (76)
1997-11-14 (40)
October
1997-10-31 (54)
1997-10-17 (39)
1997-10-03 (71)
September
1997-09-19 (63)
1997-09-05 (185)
August
1997-08-22 (56)
1997-08-08 (75)
July
1997-07-25 (73)
1997-07-11 (43)
June
1997-06-27 (54)
1997-06-13 (181)
May
1997-05-30 (78)
1997-05-16 (68)
1997-05-02 (43)
April
1997-04-18 (34)
1997-04-04 (56)
March
1997-03-21 (33)
1997-03-07 (32)
February
1997-02-21 (31)
1997-02-07 (34)
January
1997-01-24 (30)
1997-01-10 (32)
1996
December
1996-12-27 (38)
1996-12-13 (47)
November
1996-11-29 (51)
1996-11-15 (22)
1996-11-01 (26)
October
1996-10-18 (33)
1996-10-04 (34)
September
1996-09-20 (51)
1996-09-06 (33)
August
1996-08-23 (51)
1996-08-09 (47)
July
1996-07-26 (51)
1996-07-12 (45)
June
1996-06-28 (44)
1996-06-14 (48)
May
1996-05-31 (34)
1996-05-17 (53)
1996-05-03 (39)
April
1996-04-19 (50)
1996-04-05 (61)
March
1996-03-22 (72)
1996-03-08 (48)
February
1996-02-23 (66)
1996-02-09 (73)
January
1996-01-26 (68)
1996-01-12 (41)
1995
December
1995-12-29 (56)
1995-12-15 (64)
1995-12-01 (59)
November
1995-11-17 (63)
1995-11-03 (52)
October
1995-10-20 (54)
1995-10-06 (67)
September
1995-09-22 (67)
1995-09-08 (54)
August
1995-08-25 (75)
1995-08-11 (70)
July
1995-07-28 (53)
1995-07-14 (51)
June
1995-06-30 (46)
1995-06-16 (59)
1995-06-02 (56)
May
1995-05-19 (69)
1995-05-05 (83)
April
1995-04-21 (63)
1995-04-07 (50)
March
1995-03-24 (52)
1995-03-10 (53)
February
1995-02-24 (44)
1995-02-10 (43)
January
1995-01-27 (40)
1995-01-13 (60)
1994
December
1994-12-30 (23)
1994-12-16 (41)
1994-12-02 (40)
November
1994-11-18 (61)
1994-11-04 (60)
October
1994-10-21 (60)
1994-10-07 (55)
September
1994-09-23 (65)
1994-09-09 (63)
August
1994-08-26 (46)
1994-08-12 (75)
July
1994-07-29 (38)
1994-07-15 (54)
1994-07-01 (38)
June
1994-06-17 (59)
1994-06-03 (65)
May
1994-05-20 (70)
1994-05-06 (48)
April
1994-04-22 (71)
1994-04-08 (68)
March
1994-03-25 (72)
1994-03-11 (60)
February
1994-02-25 (70)
1994-02-11 (73)
January
1994-01-28 (61)
1994-01-14 (68)
1993
December
1993-12-31 (40)
1993-12-17 (61)
1993-12-03 (63)
November
1993-11-19 (75)
1993-11-05 (51)
October
1993-10-22 (40)
1993-10-08 (81)
September
1993-09-24 (68)
1993-09-10 (51)
August
1993-08-27 (97)
1993-08-13 (49)
July
1993-07-30 (97)
1993-07-16 (55)
1993-07-02 (75)
June
1993-06-18 (104)
1993-06-04 (76)
May
1993-05-21 (85)
1993-05-07 (65)
April
1993-04-23 (58)
1993-04-09 (61)