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Technical Interpretation - External

18 October 2004 External T.I. 2004-0086351E5 - Self-Employed & Bus. Relationship Reporting

18 October 2004 External T.I. 2004-0086351E5- Self-Employed & Bus. ...
Technical Interpretation - External

25 November 2004 External T.I. 2004-0092851E5 - NPO acquiring a building for office & for rental

25 November 2004 External T.I. 2004-0092851E5- NPO acquiring a building for office & for rental Unedited CRA Tags 149(1)(l) Principal Issues: Will an NPO lose its tax-exempt status if it purchases a building which will house its administration office but the balance of which will be rented out to earn income to cover administrative costs and contribute to salary expense? ...
Technical Interpretation - External

3 February 2005 External T.I. 2005-0111871E5 F - Intérêts / mise à part de l'argent

3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent Unedited CRA Tags 20(1)(c) Principales Questions: Dans la mesure où l'entreprise continue d'être exploitée, les intérêts sur l'argent emprunté utilisé pour payer une dépense courante déductible continuent-ils d'être déductibles pour toute période postérieure à celle où la dépense a été effectuée? ...
Technical Interpretation - External

29 March 2001 External T.I. 2001-0074145 - Affiliated persons & stop loss rules

29 March 2001 External T.I. 2001-0074145- Affiliated persons & stop loss rules Unedited CRA Tags 40(3.6) 251.1 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. ...
Technical Interpretation - External

6 July 2001 External T.I. 2001-0082525 - RRSP WITHDRAWALS & CONTRIBUTIONS

6 July 2001 External T.I. 2001-0082525- RRSP WITHDRAWALS & CONTRIBUTIONS Unedited CRA Tags 146(1) 146(5) 146(8) 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. ...
Technical Interpretation - External

7 December 2001 External T.I. 2001-0092415 - EMPLOYEE EXPENSES (DAMAGES & INTEREST)

7 December 2001 External T.I. 2001-0092415- EMPLOYEE EXPENSES (DAMAGES & INTEREST) Unedited CRA Tags 8(1)(f) 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. ...
Technical Interpretation - External

25 January 2002 External T.I. 2001-0110625 - FINES & PENALTIES (TEI)

25 January 2002 External T.I. 2001-0110625- FINES & PENALTIES (TEI) Unedited CRA Tags 18(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 CCRA. ...
Technical Interpretation - External

18 December 2001 External T.I. 2001-0073925 - Paragraph 88(1)(e.2) & Subsection 186(5)186(5)

18 December 2001 External T.I. 2001-0073925- Paragraph 88(1)(e.2) & Subsection 186(5)186(5) Unedited CRA Tags 88(1)(e.2) 87(2)(aa) 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. ...
Technical Interpretation - External

13 February 2002 External T.I. 2002-011815A - HEALTH & WELFARE TRUST-SURPLUS

13 February 2002 External T.I. 2002-011815A- HEALTH & WELFARE TRUST-SURPLUS Unedited CRA Tags 18(1)(e) 18(1)(o) 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. ...
Technical Interpretation - External

5 April 2002 External T.I. 2002-0127075 - Trusts & loans to person related to spouse

5 April 2002 External T.I. 2002-0127075- Trusts & loans to person related to spouse Unedited CRA Tags 70(6) 73(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. ...

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