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22 September 1998 External T.I. 9801035- SUCCESSIVE TRUSTS & DEF'N OF TRUST Unedited CRA Tags 108(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. ... R.S Biscaro Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate ...

13 February 2017 Roundtable, 2017-0684491C6- CPA-BC & CRA Roundtable 2017 Principal Issues: Whether the CRA will re-introduce a dedicated phone line for tax professionals. ... CPA-BC & CRA Roundtable 2017 Question 16: We were very excited about the introduction of the CRA’s “professional designated phone line”, only to find out that this was meant for small practitioners who have no tax advisers. ... The DTS is intended to be a technical resource for service providers rather than a problem resolution line. ...

3 May 1994 Roundtable Q. 1, 9411620- SAFE INCOME & ALBERTA ROYALTY TAX CREDITS Unedited CRA Tags 55(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. ... Principal Issues:- Alberta Royalty Tax Credits & Safe Income Position TAKEN:- treated like government assistence for purposes of safe income Reasons FOR POSITION TAKEN:- Consistent with position taken in 91 paper presented by M. ... It is the Department's current position that an Alberta Royalty Tax Credit is not included in a taxpayer's income under paragraph 12(1)(x) of the Act and it does not reduce any of the taxpayer's resource pools. ...

15 October 1997 External T.I. 9705685-: Film & Video Tax Credit Unedited CRA Tags: 125.4, ITR 1106(1) Principal Issues: The producer of a film entered into an agreement to dispose of the film to a non-arm's length distributor which would also acquire the rights to all of the revenues from the exploitation of the film in all exploitable markets. ... Yours truly for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

19 November 1997 External T.I. 9717815- SETTLOR/TRUSTEE & MAJORITY DECISIONS Unedited CRA Tags 75(2)(b) 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. ... Yours truly, Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...

13 May 1998 External T.I. 9718325- 104(13.1) & 104(18) Unedited CRA Tags 104(13.1) 104(18) 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. ... Biscaro Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2- ...

10 March 1998 External T.I. 9729465- JOINT SETTLORS & BARE TRUST Unedited CRA Tags 54 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. ... Biscaro, CA Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch- 2- ...

10 April 2001 External T.I. 2000-0058935- shareholder benefits & subs 56(2) Unedited CRA Tags 15(1) 246(1) 56(2) 55(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. ... Yours truly, for Director Reorganizations and Resources Division Income Tax Rulings Directorate Policy and Legislation Branch- 3- ...

10 May 2001 External T.I. 2001-0073995- Application of paragraphs 85(1)(e) & 85(1)(d) Unedited CRA Tags 85(1)(e) 85(1)(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. ... Yours truly, for Director Reorganizations and Resources Division Income Tax Rulings Directorate Policy and Legislation Branch ...

27 August 1999 External T.I. 9833435- AVAILABLE FOR USE & REG 11OO(1)(ZG) Unedited CRA Tags 13(26) Reg 11OO(1)(zg) 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. ... Yours truly, Paul Lynch for Director Resources, Partnerships and Trusts Division Income Tax Rulings and Interpretations Directorate Policy and Legislation Branch ...