Income Tax Severed Letters

This Week's Release

Technical Interpretation - External

25 November 2024 External T.I. 2023-0974111E5 - Elected Functional Currency and Expenditure Limit

Unedited CRA Tags
Subsections 127(5), 127(9), 127(10.1), 127(10.2), 181.2(1), 261(5), 261(7)
Summary Under
Tax Topics - Income Tax Act - Section 261 - Subsection 261(5) - Paragraph 261(5)(c)
expenditure limits of associated CCPCs should be converted into a functional currency based on the spot exchange rate at year end
Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(10.3)
expenditure limits of associated corporations translated into functional currency at year end

Principal Issues: For the purpose of computing the expenditure limit under subsection 127(10.2) of a taxpayer who reports in its elected functional currency, which exchange rate should be used to convert the amount of taxable capital employed in Canada (TCEC) of an associated corporation into the taxpayer’s elected functional currency?

Position: The taxpayer should use the spot rate for the last day of the taxation year of the associated corporation for which the TCEC is computed to convert it into the taxpayer’s elected functional currency.

Reasons: For the purpose of computing the expenditure limit under subsection 127(10.2), the day the TCEC of the associated corporation is considered to “arise” for the purposes of paragraph 261(5)(c) is the last day of the taxation year of the associated corporation for which it is computed.

1 February 2024 External T.I. 2023-0995481E5 - Mineral Resource Certificate

Unedited CRA Tags
Definition of "mineral resource" in subsection 248(1)

Principal Issues: Whether NRCan can certify that the principal mineral to be extracted from the lithium-bearing spodumene deposits will be a principal mineral extracted from a non-bedded deposit.

Position: Yes.

Reasons: Positive Opinion provided by NRCan.

Technical Interpretation - Internal

18 June 2024 Internal T.I. 2024-1006551I7 F - Subsection 143.2(15) and statute-barred year

Unedited CRA Tags
143.2(15), 152(4) et 152(6)
Summary Under
Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(15)
s. 143.2(15) authorized it to open-up a statute-barred year to deny the carryback of a loss which it will deny under s. 143.2

Principales Questions: Whether it is possible to open a statute-barred year to deny a carried-back business loss arising from an aggressive tax planning subject to tax shelter investments of section 143.2 ITA / S’il est possible d’ouvrir une année d’imposition prescrite afin de refuser le report rétrospectif d’une perte d’entreprise résultant d’une planification fiscale abusive assujettie aux règles sur les abris fiscaux déterminés de l’article 143.2.

Position Adoptée: Yes/Oui.

Raisons: Le paragraphe 143.2(15) L.I.R. bénéficie d'une interprétation large. Il est donc possible d'ouvrir une année d’imposition prescrite afin de refuser le report rétrospectif d’une perte d’entreprise résultant d’une planification fiscale abusive assujettie aux règles sur les abris fiscaux déterminés de l’article 143.2 L.I.R.

Archive

2025
February
2025-02-19 (3)
2025-02-12 (4)
2025-02-05 (6)
January
2025-01-29 (17)
2025-01-22 (6)
2025-01-15 (17)
2025-01-08 (2)
2024
December
2024-12-31 (2)
2024-12-24 (3)
2024-12-18 (12)
2024-12-11 (4)
2024-12-04 (4)
November
2024-11-27 (4)
2024-11-20 (3)
2024-11-13 (3)
2024-11-06 (2)
October
2024-10-30 (3)
2024-10-23 (3)
2024-10-16 (3)
2024-10-09 (4)
2024-10-02 (4)
September
2024-09-25 (5)
2024-09-18 (7)
2024-09-11 (3)
2024-09-04 (15)
August
2024-08-28 (6)
2024-08-21 (3)
2024-08-13 (3)
2024-08-06 (3)
July
2024-07-31 (3)
2024-07-24 (3)
2024-07-17 (3)
2024-07-10 (3)
2024-07-03 (4)
June
2024-06-26 (5)
2024-06-19 (10)
2024-06-12 (6)
2024-06-05 (6)
May
2024-05-29 (3)
2024-05-22 (4)
2024-05-15 (4)
2024-05-08 (2)
2024-05-01 (6)
April
2024-04-24 (6)
2024-04-17 (3)
2024-04-10 (3)
2024-04-03 (4)
March
2024-03-27 (6)
2024-03-20 (4)
2024-03-13 (4)
2024-03-06 (5)
February
2024-02-28 (6)
2024-02-21 (6)
2024-02-14 (11)
2024-02-07 (15)
January
2024-01-31 (4)
2024-01-24 (3)
2024-01-17 (2)
2024-01-10 (2)
2024-01-03 (2)
2023
December
2023-12-26 (3)
2023-12-20 (3)
2023-12-13 (4)
2023-12-06 (3)
November
2023-11-29 (3)
2023-11-22 (4)
2023-11-15 (5)
2023-11-08 (4)
2023-11-01 (18)
October
2023-10-25 (4)
2023-10-18 (3)
2023-10-11 (3)
2023-10-04 (3)
September
2023-09-27 (2)
2023-09-20 (3)
2023-09-13 (3)
2023-09-06 (3)
August
2023-08-30 (3)
2023-08-23 (3)
2023-08-16 (4)
2023-08-09 (4)
2023-08-02 (8)
July
2023-07-26 (5)
2023-07-19 (14)
2023-07-12 (7)
2023-07-05 (4)
June
2023-06-28 (4)
2023-06-21 (5)
2023-06-14 (5)
2023-06-07 (4)
May
2023-05-31 (3)
2023-05-24 (4)
2023-05-17 (3)
2023-05-10 (4)
April
2023-04-18 (3)
2023-04-12 (4)
2023-04-05 (3)
March
2023-03-29 (3)
2023-03-22 (3)
2023-03-15 (2)
2023-03-08 (3)
2023-03-01 (3)
February
2023-02-22 (5)
2023-02-15 (3)
2023-02-08 (3)
2023-02-01 (3)
January
2023-01-25 (12)
2023-01-18 (16)
2023-01-11 (4)
2023-01-04 (3)
2022
December
2022-12-28 (3)
2022-12-21 (3)
2022-12-14 (7)
2022-12-07 (18)
November
2022-11-30 (3)
2022-11-23 (4)
2022-11-16 (6)
2022-11-09 (3)
2022-11-02 (3)
October
2022-10-26 (3)
2022-10-19 (3)
2022-10-12 (3)
2022-10-05 (3)
September
2022-09-28 (3)
2022-09-21 (2)
2022-09-14 (3)
2022-09-07 (3)
August
2022-08-31 (2)
2022-08-24 (14)
2022-08-17 (3)
2022-08-10 (2)
2022-08-03 (3)
July
2022-07-27 (3)
2022-07-20 (5)
2022-07-13 (3)
2022-07-06 (4)
June
2022-06-29 (10)
2022-06-22 (4)
2022-06-15 (12)
2022-06-08 (21)
2022-06-01 (4)
May
2022-05-25 (3)
2022-05-18 (3)
2022-05-11 (4)
2022-05-04 (3)
April
2022-04-27 (2)
2022-04-20 (3)
2022-04-13 (4)
2022-04-06 (6)
March
2022-03-30 (4)
2022-03-23 (3)
2022-03-16 (3)
2022-03-09 (4)
2022-03-02 (17)
February
2022-02-23 (4)
2022-02-16 (2)
2022-02-09 (2)
2022-02-02 (2)
January
2022-01-26 (2)
2022-01-19 (3)
2022-01-12 (2)
2022-01-05 (2)
2021
December
2021-12-29 (2)
2021-12-22 (3)
2021-12-15 (2)
2021-12-08 (2)
2021-12-01 (2)
November
2021-11-24 (2)
2021-11-17 (6)
2021-11-10 (3)
2021-11-03 (3)
October
2021-10-27 (6)
2021-10-20 (4)
2021-10-13 (2)
2021-10-06 (3)
September
2021-09-29 (3)
2021-09-22 (3)
2021-09-15 (3)
2021-09-08 (3)
2021-09-01 (3)
August
2021-08-25 (15)
2021-08-18 (4)
2021-08-11 (4)
2021-08-04 (3)
July
2021-07-28 (4)
2021-07-21 (4)
2021-07-14 (5)
2021-07-07 (5)
June
2021-06-30 (4)
2021-06-23 (5)
2021-06-16 (4)
2021-06-09 (4)
2021-06-02 (4)
May
2021-05-26 (5)
2021-05-19 (4)
2021-05-12 (4)
2021-05-05 (5)
April
2021-04-28 (5)
2021-04-21 (6)
2021-04-14 (6)
2021-04-07 (23)
March
2021-03-31 (10)
2021-03-24 (5)
2021-03-17 (5)
2021-03-10 (5)
2021-03-03 (5)
February
2021-02-24 (5)
2021-02-17 (4)
2021-02-10 (4)
2021-02-03 (15)
January
2021-01-27 (3)
2021-01-20 (3)
2021-01-13 (4)
2021-01-06 (3)
2020
December
2020-12-30 (2)
2020-12-23 (3)
2020-12-16 (2)
2020-12-09 (18)
2020-12-02 (3)
November
2020-11-25 (1)
2020-11-18 (2)
2020-11-11 (2)
2020-11-04 (3)
October
2020-10-28 (2)
2020-10-21 (3)
2020-10-14 (2)
2020-10-07 (2)
September
2020-09-30 (3)
2020-09-23 (2)
2020-09-16 (4)
2020-09-09 (2)
2020-09-02 (3)
August
2020-08-26 (2)
2020-08-19 (9)
2020-08-12 (2)
2020-08-05 (2)
July
2020-07-29 (3)
2020-07-22 (4)
2020-07-15 (3)
2020-07-08 (4)
June
2020-06-30 (3)
2020-06-24 (5)
2020-06-17 (4)
2020-06-10 (2)
2020-06-03 (5)
May
2020-05-27 (3)
2020-05-20 (4)
2020-05-13 (3)
2020-05-06 (2)
April
2020-04-29 (3)
2020-04-22 (4)
2020-04-15 (3)
2020-04-08 (2)
2020-04-01 (2)
March
2020-03-25 (2)
2020-03-18 (2)
2020-03-11 (3)
2020-03-04 (16)
February
2020-02-26 (5)
2020-02-19 (16)
2020-02-12 (3)
2020-02-05 (4)
January
2020-01-29 (4)
2020-01-22 (3)
2020-01-15 (3)
2020-01-08 (3)
2019
December
2019-12-30 (2)
2019-12-23 (2)
2019-12-18 (10)
2019-12-11 (2)
2019-12-04 (3)
November
2019-11-20 (3)
2019-11-13 (4)
2019-11-06 (3)
October
2019-10-30 (3)
2019-10-23 (4)
2019-10-16 (4)
2019-10-09 (4)
2019-10-02 (3)
September
2019-09-25 (18)
2019-09-18 (4)
2019-09-11 (3)
2019-09-04 (4)
August
2019-08-28 (5)
2019-08-21 (6)
2019-08-14 (4)
2019-08-07 (3)
July
2019-07-31 (6)
2019-07-24 (4)
2019-07-17 (5)
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 (20)
May
2011-05-27 (9)
2011-05-20 (14)
2011-05-13 (20)
2011-05-06 (11)
April
2011-04-29 (39)
2011-04-22 (12)
2011-04-15 (11)
2011-04-08 (15)
2011-04-01 (18)
March
2011-03-25 (36)
2011-03-18 (48)
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 (9)
September
2010-09-24 (25)
2010-09-17 (12)
2010-09-10 (35)
2010-09-03 (15)
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 (7)
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 (14)
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 (12)
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 (15)
2006
December
2006-12-29 (16)
2006-12-20 (1)
2006-12-15 (20)
2006-12-08 (11)
2006-12-01 (8)
November
2006-11-24 (13)
2006-11-17 (26)
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 (16)
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 (27)
2005-03-11 (18)
2005-03-04 (19)
February
2005-02-25 (20)
2005-02-18 (26)
2005-02-11 (19)
2005-02-04 (33)
January
2005-01-28 (29)
2005-01-21 (38)
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 (30)
September
2004-09-17 (13)
2004-09-10 (14)
2004-09-03 (14)
August
2004-08-27 (9)
2004-08-20 (23)
2004-08-13 (10)
2004-08-06 (28)
July
2004-07-30 (9)
2004-07-23 (6)
2004-07-16 (19)
2004-07-09 (25)
2004-07-02 (11)
June
2004-06-25 (22)
2004-06-18 (20)
2004-06-11 (27)
2004-06-04 (32)
May
2004-05-28 (16)
2004-05-21 (21)
2004-05-14 (24)
2004-05-07 (28)
April
2004-04-30 (23)
2004-04-23 (12)
2004-04-16 (16)
2004-04-09 (12)
2004-04-02 (23)
March
2004-03-26 (22)
2004-03-19 (28)
2004-03-12 (21)
2004-03-05 (34)
February
2004-02-27 (29)
2004-02-20 (32)
2004-02-13 (33)
2004-02-06 (21)
January
2004-01-30 (30)
2004-01-23 (26)
2004-01-16 (22)
2004-01-09 (37)
2004-01-02 (36)
2003
December
2003-12-12 (22)
2003-12-05 (34)
November
2003-11-28 (26)
2003-11-21 (30)
2003-11-14 (26)
2003-11-07 (25)
October
2003-10-31 (19)
2003-10-24 (29)
2003-10-17 (32)
2003-10-10 (14)
2003-10-03 (26)
September
2003-09-26 (21)
2003-09-19 (9)
2003-09-12 (23)
2003-09-05 (13)
August
2003-08-29 (17)
2003-08-22 (14)
2003-08-01 (24)
July
2003-07-25 (15)
2003-07-18 (14)
2003-07-11 (25)
2003-07-08 (12)
2003-07-04 (22)
June
2003-06-27 (23)
2003-06-20 (17)
2003-06-13 (25)
2003-06-06 (37)
May
2003-05-30 (26)
2003-05-23 (27)
2003-05-16 (18)
2003-05-09 (25)
2003-05-02 (23)
April
2003-04-25 (23)
2003-04-18 (20)
2003-04-11 (46)
2003-04-04 (41)
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 (64)
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 (90)
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 (38)
2001-06-08 (40)
May
2001-05-25 (47)
2001-05-11 (59)
April
2001-04-27 (74)
2001-04-13 (106)
March
2001-03-30 (59)
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 (74)
2000-12-08 (74)
November
2000-11-24 (70)
2000-11-10 (63)
October
2000-10-27 (59)
2000-10-13 (71)
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 (94)
2000-02-04 (56)
January
2000-01-21 (70)
2000-01-07 (87)
1999
December
1999-12-24 (85)
1999-12-10 (82)
November
1999-11-26 (86)
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 (35)
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 (62)
1999-04-02 (53)
March
1999-03-19 (92)
1999-03-05 (81)
February
1999-02-19 (67)
1999-02-05 (47)
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 (72)
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 (79)
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 (55)
1997-08-08 (75)
July
1997-07-25 (72)
1997-07-11 (42)
June
1997-06-27 (53)
1997-06-13 (181)
May
1997-05-30 (78)
1997-05-16 (68)
1997-05-02 (43)
April
1997-04-18 (33)
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 (25)
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 (38)
April
1996-04-19 (50)
1996-04-05 (61)
March
1996-03-22 (70)
1996-03-08 (48)
February
1996-02-23 (66)
1996-02-09 (72)
January
1996-01-26 (68)
1996-01-12 (40)
1995
December
1995-12-29 (55)
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 (64)
1995-09-08 (54)
August
1995-08-25 (74)
1995-08-11 (68)
July
1995-07-28 (53)
1995-07-14 (45)
June
1995-06-30 (45)
1995-06-16 (58)
1995-06-02 (56)
May
1995-05-19 (69)
1995-05-05 (83)
April
1995-04-21 (62)
1995-04-07 (50)
March
1995-03-24 (52)
1995-03-10 (53)
February
1995-02-24 (43)
1995-02-10 (43)
January
1995-01-27 (38)
1995-01-13 (60)
1994
December
1994-12-30 (22)
1994-12-16 (41)
1994-12-02 (40)
November
1994-11-18 (59)
1994-11-04 (60)
October
1994-10-21 (60)
1994-10-07 (55)
September
1994-09-23 (63)
1994-09-09 (60)
August
1994-08-26 (43)
1994-08-12 (75)
July
1994-07-29 (37)
1994-07-15 (54)
1994-07-01 (36)
June
1994-06-17 (57)
1994-06-03 (63)
May
1994-05-20 (67)
1994-05-06 (44)
April
1994-04-22 (63)
1994-04-08 (59)
March
1994-03-25 (47)
1994-03-11 (32)
February
1994-02-25 (15)
1994-02-11 (10)
January
1994-01-28 (5)
1994-01-14 (1)
1993
December
1993-12-03 (1)
November
1993-11-19 (1)
October
1993-10-08 (1)
September
1993-09-24 (2)
August
1993-08-27 (1)
1993-08-13 (5)
July
1993-07-30 (4)
1993-07-16 (2)
1993-07-02 (1)
June
1993-06-18 (1)
1993-06-04 (2)
May
1993-05-21 (3)
April
1993-04-23 (1)