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

Ruling

2 February 1994 Ruling 9337623 - HAA7251-1 TWO SPOUSES AT SAME TIME

Unedited CRA Tags
146.3(1)(b.1) 146.3(6.1) 252(4)

Principal Issues:

Ministerial Correspondence

4 January 1994 Ministerial Correspondence 9336524 - INDIAN TAXATION

Unedited CRA Tags
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.

DM'S OFFICE (2) Y.S. 93-7188T
ADM'S OFFICE (3)

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

January 4, 1994

XXXXXXXXXX

Dear XXXXXXXXXX

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

7 February 1994 External T.I. 9334745 F - SOCIÉTÉ EN COMMANDITE- RETRAITS DE FONDS

Unedited CRA Tags
80 53(2)c)(v) 40(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.

XXXXXXXXXX5-933474

A l'attention de XXXXXXXXXX

Le 7 février 1994

Mesdames, Messieurs,

Objet: Société en commandite - retraits de fonds

4 February 1994 External T.I. 9335575 - INCOME FROM A BUSINESS

Unedited CRA Tags
20(1)C) 110.6(1) 146(1)C)

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		5-933557

Attention: XXXXXXXXXX

February 4, 1994

Dears Sirs:

Re: Reporting Limited Partnership Income and Expenses

3 February 1994 External T.I. 9329505 - ACB of property returned by govn't previously communist

Unedited CRA Tags
69(1)(c) 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.

XXXXXXXXXX							5-932950

Attention: XXXXXXXXXX

February 3, 1994

Dear Sirs:

Re:Determination of the adjusted cost base (ACB) of real property

2 February 1994 External T.I. 9327515 - EXPENSES OR OUTLAYS

Unedited CRA Tags
18(1)(a) 40(1)

Principal Issues:

1 February 1994 External T.I. 9328825 - CAPITAL GAINS ON REAL ESTATE DISPOSITION

Unedited CRA Tags
69(1)(b) 38(a) 110.6(3) 110.6(1) ITAR 26(3)(4)

Principal Issues:

1 February 1994 External T.I. 9329445 - DEEMED RESIDENT

Unedited CRA Tags
212(13.2)

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							5-932944

Attention: XXXXXXXXXX

February 1, 1994

Dear Madam/Sir:

Re:Request for Technical Interpretation Paragraph 212(1)(d) and Subsection 212(13.2) of the Income Tax Act.

31 January 1994 External T.I. 9331835 - LOANS TO NON RESIDENTS USED IN THEIR BUSINESS

Unedited CRA Tags
17(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 5-933183

Attention: XXXXXXXXXX

January 31,1994

Dear Sir:

Subject: Section 17(3) of the Income Tax Act

31 January 1994 External T.I. 9328595 - WIND-UP OF A PARTNERSHIP

Unedited CRA Tags
98(3) 98(5) 99(2) 98(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.

XXXXXXXXXX 5-932859

Attention: XXXXXXXXXX

January 31, 1994

Dear Sirs:

Re: Partnership Year Ends

28 January 1994 External T.I. 9331755 F - BIEN DÉTENU PAR LE BIAIS DE LA SOCIÉTÉ

Unedited CRA Tags
110.6(14)(f)(ii)(A) 110.6(1)

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 5-933175

A l'attention de XXXXXXXXXX

Le 28 janvier 1994

Mesdames, Messieurs,

Objet: Actions admissibles de petite entreprise

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)

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

28 January 1994 External T.I. 9315315 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
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.

XXXXXXXXXX 931531

Attention: XXXXXXXXXX

January 28, 1994

Dear Sir:

Re: Taxation of Status Indians

28 January 1994 External T.I. 9329945 F - ASSOCIATION CANADIENNE DE SPORT AMATEUR

Unedited CRA Tags
149.1 248(1)

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 5-932994

A l'attention de XXXXXXXXXX

Le 28 janvier 1994

Mesdames, Messieurs,

Objet: Association canadienne de sport amateur

28 January 1994 External T.I. 9331635 F - EMPLOYÉ VS TRAVAILLEUR INDÉPENDANT

Unedited CRA Tags
125(7)a) 125(7)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.

5-933163
XXXXXXXXXX

Le 28 janvier 1994

Monsieur,

Objet: Paragraphe 125(7) de la Loi de l'impôt sur le revenu

27 January 1994 External T.I. 9336025 - HAA7255-1

Unedited CRA Tags
146(1)(j)(ii)(c) 146(20)

Principal Issues:

27 January 1994 External T.I. 9320725 - INDIANS - EMPLOYMENT INCOME

Unedited CRA Tags
81

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 5-932072

January 27, 1994

Dear Sir:

Re: Taxation of Employment Income

We are writing in reply to your enquiry concerning the tax status of your employment income from the XXXXXXXXXX

27 January 1994 External T.I. 9336685 - PENSION PLAN WIND-UP

Unedited CRA Tags
248(1) 254 110(2) 56(1)(x) 56(1)(a)

Principal Issues:

27 January 1994 External T.I. 9323415 - REFUNDABLE INVESTMENT TAX CREDIT

Unedited CRA Tags
127.1(1) 127(5) 37(1)(e) 13(7.1)

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			5-932341

Attention: XXXXXXXXXX

January 27, 1994

Dear Sirs:

27 January 1994 External T.I. 9335655 - LIFE INCOME FUNDS (LIF)

Unedited CRA Tags
60(l) 146.3 118(3) 56

Principal Issues:

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

Unedited CRA Tags
108(2)

Principal Issues:

26 January 1994 External T.I. 9329955 - SUBSECTIONS 74.4(2) AND 74.5(7)

Unedited CRA Tags
74.4(2) 74.5(7)

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 5-932995

Attention: XXXXXXXXXX

January 26, 1994

Dear Sirs:

Re: Subsections 74.4(2) and 74.5(7) of the Income Tax Act ("the Act")

26 January 1994 External T.I. 9336015 - IMMEDIATELY AFTER DISPOSITION MEANING

Unedited CRA Tags
85(4) 85(5.1)

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 933601

Attention: XXXXXXXXXX

January 26, 1994

Dear Sirs:

Re: Meaning of the Phrase "Immediately after the Disposition"

25 January 1994 External T.I. 9337025 - VESTED INDEFEASIBLY

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.

XXXXXXXXXX 933702

Attention: XXXXXXXXXX

January 25, 1994

Dear Sirs:

24 January 1994 External T.I. 9313275 - INDIANS - WAGE LOSS REPLACEMENT PLAN BENEFITS

Unedited CRA Tags
81

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 5-931327

Attention: XXXXXXXXXX

January 24, 1994

Dear Sir:

Re: Taxation of Wage Loss Replacement Plan Benefits - Status Indians

24 January 1994 External T.I. 9325105 - SEPARATE BUSINESSES

Unedited CRA Tags
9(1)

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 932510

January 24, 1994

Dear Sir/Madam:

This is in reply to your letter of August 28, 1993 requesting information on separate businesses. We regret the delay in replying to your request.

24 January 1994 External T.I. 9334895 F - REDRESSEMENTS AFFECTÉS AUX EXERCICES ANTÉRIEURS

Unedited CRA Tags
9 12(1)(b)

Principales Questions:

Dans quelle année d'imposition une somme à recevoir sujette à des incertitudes doit-elle être incluse dans le calcul du revenu?

Position Adoptée:

24 January 1994 External T.I. 9329055 F - CERTIFICATS DE DÉPOT SERVANT DE GARANTIE A UN PRET

Unedited CRA Tags
110.6(1) 248(1)

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 5-932905

A l'attention de XXXXXXXXXX

Le 24 janvier 1994

Mesdames, Messieurs,

Objet: Actif utilisé principalement dans une
entreprise exploitée activement

21 January 1994 External T.I. 9321975 - PERSONAL RESIDENCE

Unedited CRA Tags
54(g)

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 932197

Attention: XXXXXXXXXX

January 21, 1994

Dear Sirs:

Re: Housing Co-operative

21 January 1994 External T.I. 9312725 - INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
81

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							931272

Attention: XXXXXXXXXX

January 21, 1994

Dear Sirs:

Re: Limited Partnership of Indian Bands

20 January 1994 External T.I. 9304525 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
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.

XXXXXXXXXX 930452

January 20, 1994

Dear Sir:

Re: Taxation of employment income

This is in reply to your February, 1994 inquiry made to Ms Jenkins of our Regina District Office seeking the Department's views regarding whether the employment income of
XXXXXXXXXX

20 January 1994 External T.I. 9332175 - APPROUVED RESEARCH INSTITUTE

Unedited CRA Tags
37(1)(a)(ii)(B) 149(1)(j)

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			5-933217

Attention: XXXXXXXXXX

January 20, 1994

Dear Sirs:

Re: Clause 37(1)(a)(ii)(B) and paragraph 149(1)(j)
of the Income Tax Act (the "Act")

20 January 1994 External T.I. 9329925 - INDIANS - PENSION INCOME, RETIRING ALLOWANCES, RRSP INCOME

Unedited CRA Tags
81

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							5-932992

Attention: XXXXXXXXXX

January 20, 1994

Dear Sir:

Re: Tax-exempt Income of Status Indians

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

Unedited CRA Tags
7 144 147 248(1)

Principal Issues:

19 January 1994 External T.I. 9319595 - RESTAURANT MEALS

Unedited CRA Tags
67

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 931959

Attention: XXXXXXXXXX

January 19, 1994

Dear Sirs:

Re: Restaurant Meals - Section 67.1 of the
Income Tax Act (the "Act")

14 January 1994 External T.I. 9316005 F - QUOTA LOUÉ

Unedited CRA Tags
14(6) 70(10)(b) 110.6(1)

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 5-931600

A l'attention de XXXXXXXXXX

Le 14 janvier 1994

Mesdames, Messieurs,

Objet: Action du capital-actions d'une corporation
agricole familiale (ci-après "ACACAF") et
bien de remplacement

11 January 1994 External T.I. 9304335 - YUKON INDIANS - LANDS SET ASIDE VS. RESERVES

Unedited CRA Tags
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.

Mr. Alan McDiarmid
Regional Director Yukon Region
Indian and Inuit Affairs		930433
300 Main Street
Room 415 D
Whitehorse, Yukon
Y1A 2B5

January 11, 1994

Dear Mr. McDiarmid:

Re: Tax Exemption for Indians - The Williams Case

11 January 1994 External T.I. 9313575 - TAXATION OF AN INDIAN'S EMPLOYMENT INCOME

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.

XXXXXXXXXX 931357

Attention: XXXXXXXXXX

January 11, 1994

Dear Sirs:

Re: Status Indian Employment Income

10 January 1994 External T.I. 9334235 - CDA ANTI AVOIDANCE RULES

Unedited CRA Tags
83(2.1) 83(2.2) 83(2.4)

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 933423

Attention: XXXXXXXXXX

January 11, 1994

Dear Sirs:

Re: Subsection 83(2.1) of the Income Tax Act (Canada)
(the Act")

2 January 1993 External T.I. 9332165 - INTEREST DEDUCTIBILITY

Unedited CRA Tags
20(1)(c)

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 933216

Attention: XXXXXXXXXX

January 21, 1994

Dear Sirs:

This is with respect to your November 1, 1993 letter to us concerning interest deductibility.

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

4. Recherche et développement

Technical Interpretation - Internal

3 December 2018 Internal T.I. 9333917 - INDIAN TRUST PROPERTY

Unedited CRA Tags
80

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.

Treaty Land Entitlement
Indian & Northern Affairs Canada 933391
810 - 1550 Alberni Street

Vancouver, B.C.

V6G 3C5

Attention: Mr. A. Gross

December 15, 1993

Dear Sirs:

Re: Taxation on Treaty Land Entitlement (TLE) Trust Property

1 November 1994 Internal T.I. 9311837 - INDIAN EXEMPTION

Unedited CRA Tags
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 11, 1994
	Saint John District Office	Head Office
	Attention:  Beth Roy	Rulings Division
(613) 957-8953
		931183

XXXXXXXXXX Exemption Under The Indian Act

1 July 1994 Internal T.I. 9331947 - TAXATION OF PENSION INCOME RECEIVED BY INDIANS

Unedited CRA Tags
7

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 7, 1994
	Sudbury Tax Centre	Head Office
	Sherry Drynan	Rulings Directorate
(613) 957-8953
		7-933194

Taxation of Pension Income Received by Indians

1 February 1994 Internal T.I. 9337176 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
REG 6801(a)

Principal Issues:

31 January 1994 Internal T.I. 9333177 F - REVENU D'UN INDIEN - XXXXXXXXXX

Unedited CRA Tags
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.

			Le 31 janvier 1994
	Centre fiscal de	BUREAU PRINCIPAL
	Shawinigan-Sud	Direction des décisions
(613) 957-8953
	Mme Danielle Gélinas
	Section 334-2-4
			7-933317

Demande d'exonération du revenu d'un Indien
XXXXXXXXXX

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

Unedited CRA Tags
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)

28 January 1994 Internal T.I. 9332107 F - INTÉRÊT ET A.C.C. VÉHICULE

Unedited CRA Tags
8(1)j)

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.

		Le 28 janvier 1994
	BUREAU DE DISTRICT DE SHERBROOKE	BUREAU PRINCIPAL
		Direction des décisions
	A l'attention de M. Pierre Lafontaine	(613) 957-8953
		7-933210

L'alinéa 8(1)j) de la Loi de l'impôt sur le revenu

27 January 1994 Internal T.I. 9335656 - LIFE INCOME FUNDS (LIF)

Unedited CRA Tags
60(l) 146.3 118(3) 56(1)(d.2) 118(7)

Principal Issues:

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

20 January 1994 Internal T.I. 9331657 - INDIANS - EMPLOYMENT INCOME

Unedited CRA Tags
81

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 20, 1994
	Ottawa Taxation Centre	Head Office
	Taxpayer Services	Rulings Directorate
Section 1238-334-1-1(613) 957-8953
 	Cathy Sterling
		7-933165

Taxation of Employment Income Earned
by a Status Indian

20 January 1994 Internal T.I. 9309507 - INDIANS - EMPLOYMENT INCOME

Unedited CRA Tags
81

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 20, 1994
	London District Office	Head Office
W. Humber, Chief of Audit	Rulings Directorate
(613) 957-8953
 	Joanne Yazbeck
		7-930950

Taxation of Employment Income Earned
by Status Indians

20 January 1994 Internal T.I. 9319577 - INDIANS - BUSINESS INCOME

Unedited CRA Tags
81

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							7-931957

January 20, 1994

Dear Sir:

Re: Taxation of Status Indians

This is in reply to your facsimiles of July 6 and August 16, 1993 addressed to Kathy Ager of the Saskatoon District Office that were referred to us for reply.

19 January 1994 Internal T.I. 9325936 - CHARITABLE FOUNDATION

Unedited CRA Tags
149.1(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 19, 1994
	Charities Division	Head Office
	Application Examination Section	Rulings Directorate
Mr. Bryan McLean	(613) 957-8953
	A/Chief

Attention: Sandy Chartrand

			932593

XXXXXXXXXX

18 January 1994 Internal T.I. 9336967 - INDIAN -NATIVE FISHERMEN

Unedited CRA Tags
81

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 17, 1993
	DO/TC Support Services Section		HEAD OFFICE
R. Cousineau						Rulings Directorate
	Source Deductions Division			(613) 957-8953
									933696

Native Fisherman

17 January 1994 Internal T.I. 9328927 - INDIAN -EMPLOYMENT INCOME

Unedited CRA Tags
81

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 17, 1994
	VICTORIA DISTRICT OFFICE				Head Office
G. R. Frolek, Director				Rulings Directorate
									957-8953
	Attention: Gino Nasato
	           Client Assistance
									932892

Taxation of Indians - Sharesmen

17 January 1994 Internal T.I. 9320287 - INDIANS-EMPLOYMENT INCOME

Unedited CRA Tags
80

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 17, 1994
	SASKATOON DISTRICT OFFICE	Head Office
L. H. Delorme, Chief of Audit	Rulings Division
	Attention: Diane Bergen	(613) 957-8953
	           Client Assistance
		932028

Employment Income of Status Indian

13 January 1994 Internal T.I. 9329157 - INDIANS-EMPLOYMENT INCOME

Unedited CRA Tags
81

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 13, 1994
	SURREY TAXATION CENTRE	Head Office
	Individual and Estate Returns	Rulings Directorate
	   Processing Section	(613) 957-8953

Attention: Thelma Weisser

		932915

XXXXXXXXXX

12 January 1994 Internal T.I. 9324197 - INDIANS, EMPLOYMENT INCOME

Unedited CRA Tags
80

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 12, 1994
	WINNIPEG TAXATION CENTRE	Head Office
	Taxpayers Service 1-2 	Rulings Directorate
	Attention: Barbara Sanders			(613) 957-8953
		932419

XXXXXXXXXX

11 January 1994 Internal T.I. 9301137 - EMPLOYED IN VICINITY OF A RESERVE

Unedited CRA Tags
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 11, 1994
	Client Assistance	Head Office
	Thunder Bay D.O.	Rulings Directorate
(613) 957-8953
		930113

XXXXXXXXXX

This is in reply to memorandum dated January 11, 1993 wherein you request our views whether the T4 earnings of XXXXXXXXXX are taxable or exempt.

11 January 1994 Internal T.I. 9309937 - EMPLOYEE OF PLACEMENT AGENCY

Unedited CRA Tags
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 11, 1994
	Thunder Bay District Office	Head Office
	Julie Trakalo	Rulings Directorate
	Public Affairs	(613) 957-8953
		930993

Taxation of Indians

10 January 1994 Internal T.I. 9332387 - NATIVE BRIDGE WORKER

Unedited CRA Tags
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 10, 1994
	Ottawa District Office	Head Office
	Employer Services	Rulings Directorate
(613) 957-8953
 	Denise Dettberver
		7-933238

Taxation of Employment Income Earned
by a Native Bridge Worker

7 January 1994 Internal T.I. 9332617 - TAXATION OF UIC AND SELF-EMPLOYED INCOME - INDIANS

Unedited CRA Tags
81

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 7, 1994
	Victoria District Office				Head Office
	Identification & Compliance			Rulings Directorate
J. Anderson						(613) 957-8953
									7-933261

Taxation of U.I.C. Benefits and
Self-Employed Income - Indians

14 October 1993 Internal T.I. 9328100 - PE INCOME RECEIVED AFTER CESSATION OF BRANCH

Unedited CRA Tags
ART 7 ART 11 115(1)

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.

Corporate Management Tax Conference

Canada-U.S. Income Tax Convention:

Permanent Establishment & Refund Interest

QUESTION 55

28 April 1993 Internal T.I. 9301657 - FRANCHISE ROYALTY INCOME - ACTIVE BUSINESS

Unedited CRA Tags
125(7)(e) 125(7)(a) 125(1)

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.

							April 28, 1993
	XXXXXXXXXX				Rulings Directorate
J. D. Brooks
							957-2103

Attention: XXXXXXXXXX

							930165

Eligibility of Royalty Income for Small Business Deduction

10 January 1993 Internal T.I. 9321447 - YUKON INDIANS - LNADS SET ASIDE - MORATORIUM

Unedited CRA Tags
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.

Ministerial Letter

28 October 1993 Ministerial Letter 9329598 - TAXATION OF INDIAN EMPLOYMENT INCOME

Unedited CRA Tags
81

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.

MINISTER/DM'S OFFICE Y.S. 93-1659
ADM'S OFFICE

RETURN TO RULINGS, ROOM 303, MET. BLDG.

AUTHOR
SUBJECT OR CORPORATE CASE FILE

October 28, 1993

XXXXXXXXXX

Dear XXXXXXXXXX