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3 July 2008 External T.I. 2007-0251471E5- Motor Vehicles & Automobiles- Personal Travel Unedited CRA Tags 6(1)(a) 248(1) 6(2) Principal Issues: Will a taxable benefit arise for the use of an employer provided motor vehicle to travel between home and work? ...

4 November 2008 External T.I. 2008-0280701E5- Barter Transaction- Income Tax & GST Implications Unedited CRA Tags 9; ETA 165(1); ETA 153(1)(b); ETA 181.3 Principal Issues: 1. ...

2 March 2009 External T.I. 2008-0304991E5- 111(4)(e)- Land & Bldg Separate Capital Prop. ...

3 October 2007 External T.I. 2007-0250341E5- Collapsing an EPSP & Changing Service Providers--R Unedited CRA Tags 144 146 248 Principal Issues: 1. ...

17 July 2017 External T.I. 2017-0691361E5- Reporting obligations – T4A and T5018 Unedited CRA Tags 153(1), Regulation 200 and 238 Principal Issues: In the situation described, are the amounts paid by a corporation to an arm’s length contractor for XXXXXXXXXX reported on Form T4A or T5018. ...

28 February 2005 External T.I. 2004-0094071E5- Principal Residence / Qualified Farm Property Unedited CRA Tags 54 110.6 Principal Issues: Interaction of paragraph 40(2)(c) of the Act and the definition of "qualified farm property" in subsection 110.6(1) of the Act. ...

4 May 2005 External T.I. 2005-0120271E5 F- Change of Control- CDA & RDTOH Unedited CRA Tags 249(4) 256(7) 89(1) Principales Questions: In a given fact situation, where all the shares of a CCPC are sold to a sibling, whether (1) there is a change of control for the purpose of 249(4)? ...

13 February 2006 External T.I. 2005-0161451E5- Indian employment income & loss from business Unedited CRA Tags 18(1)(c) 81(1)(a) Principal Issues: Two questions are posed: 1) if a status Indian incorporates a reserve-resident company and employs himself to perform duties off-reserve, is his employment income tax-exempt? ...

21 February 2006 External T.I. 2005-0120751E5- Specified Investment Business & Partnerships Unedited CRA Tags 125(7) Principal Issues: Would the exclusion in paragraph 125(7)(b) at the definition of specified investment business be met where the relevant associated corporation was a corporate partner and the partnership provided services to the particular corporation? ...

19 October 1999 External T.I. 9925055- GAINS & LOSSES ON OPTIONS Unedited CRA Tags 39(4) 39(5) 39(6) 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. ...