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28 April 1995 External T.I. 9509235- MUTUAL FUND INVESTMENT & CAPITAL LOSSES Unedited CRA Tags 39 104(13) 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. ...

21 December 1995 External T.I. 9532565- 401(K) PENSION PLAN & EMPLOYEE BENEFIT PLAN (7200-8) Unedited CRA Tags 6(1)(g) 56(1)(a) 5 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. ...

16 January 1996 External T.I. 9530295- DISCOUNTS & PREMIUMS Unedited CRA Tags 38 9 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. ...

17 April 2003 External T.I. 2003-0003315- Dutch Pension & Survivor benefits Also released under document number 2003-00033150. ...

12 June 2002 External T.I. 2002-0141115- MGM FEES & BONUSES Unedited CRA Tags 67(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 CCRA. ...

13 September 2000 External T.I. 2000-0017365- CONVENTION EXPENSES & EMPLOYEES Unedited CRA Tags 8(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. ...

11 December 1991 External T.I. 9132315 F- Unpaid Amounts & Inventory Unedited CRA Tags 78(1), 78(4) 913231  24(1) Dear Sirs: Re:  Application of Subsection 78(1) of the Income Tax Act (the "Act") to Costs of Goods Sold                    This is in reply to your telephone enquiry (Holloway/19(1)) related to our response to your firm dated October 23, 1991 concerning the application of subsection 78(1) to the costs of construction capitalized to inventory.  ...

8 January 1993 External T.I. 9226755 F- Charitable & Non-Profit Organizations Unedited CRA Tags 118.1(1) total charitable gifts, 118.1(5) total gifts 5-922675 XXXXXXXXXX Dear Sir: RE:  Technical Interpretation- Donations of Trust Fund to Charities This is in reply to your letter dated September 4, 1992, wherein you request a technical interpretation on section 118.1 of the Income Tax Act (the "Act") in a particular fact situation. ...

19 December 1991 External T.I. 9127875 F- Tuition Tax Credit — Non-refundable Application Fee Unedited CRA Tags 118.5(1)(a) 912787 Dear 19(1): We are writing in reply to your letter of October 2, 1991, wherein you  requested our views on the meaning of the word "enrolled" in the context of paragraph 118.5(1)(a) of the Income Tax Act (the Act) as it relates to the following situation: A college situated in Canada, charges an application fee of $400.  ...

8 February 2012 External T.I. 2011-0425411E5- Change in fiscal period & transitional reserve Unedited CRA Tags 34.2(1), 34.2(2), (4),(11), (12) Principal Issues: (1) Periods upon which ASPA is computed under paragraph (a) of the definition of ASPA. (2) Transitional reserve deduction under paragraph 34.2(11)(a) where a corporation has a change in fiscal periods. ... Our Comments ASPA, as defined under paragraph (a) of the ASPA definition in subsection 34.2(1), is determined by the formula [(A- B) × C/D]- (E + F). ...