Translations of recent severed letters
| Bundle Date | Translated severed letter | Summaries under | Summary descriptor |
|---|---|---|---|
| 1999-06-11 | 21 May 1999 Internal T.I. 9905157 F - NATURE DES DÉPENSES DE RÉNOVATIONS-XXXXXXXXXX | Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | [renovation of restaurant interior found to be largely capital expenditures after and extended review of jurisprudence |
| 21 May 1999 External T.I. 9910325 F - RÉGIME ENREGISTRÉ D'ÉPARGNES RETRAITES | Income Tax Act - Section 146 - Subsection 146(5.1) | spousal contribution to the deceased’s RRSP can be received after the date of death and within 60 days of the year end |