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6 November 1996 External T.I. 9532335- INDIAN BUSINESS INCOME-FISHING, TRUCKING & BOOKKEEPING Unedited CRA Tags 81(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 Department. ...

13 January 1994 External T.I. 9328915- Location de salle — d'opération entreprise exploitée Unedited CRA Tags 125 XXXXXXXXXX 5-932891 A l'attention de XXXXXXXXXX Le 13 janvier 1994 Mesdames, Messieurs, Objet: Article 125 de la Loi de l'impôt sur le revenu Sens de "entreprise exploitée activement" La présente est en réponse à votre lettre du 24 septembre 1993 par laquelle vous nous demandez notre opinion concernant le sujet ci-dessus mentionné. ...

24 February 1995 External T.I. 9425345- TRUSTS & CAPITAL GAINS EXEMPTION Unedited CRA Tags 110.6(19) 104(6) 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. ...

31 March 1995 External T.I. 9430115- interest in a family farm partnership & capital gains RESERVE Unedited CRA Tags 97(1) 40(1)(a)(iii) 110.6(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. ...

20 October 1995 External T.I. 9520875- "Reasonableness" of expense & Tax-free Allowances Unedited CRA Tags 67 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. ...

6 December 1995 External T.I. 9524445- DSLP & RRSP PENALTY TAX Unedited CRA Tags 6801(a) 204.2 146(8.2) 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. ...

20 December 1995 External T.I. 9526825- ENTRY FEE PAYMENTS & WITHHOLDING TAX Unedited CRA Tags 212(1)(d) 115(1)(b)(i) 116(2) 116(4) 116(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. ...

25 June 2003 External T.I. 2001-0090165- ACCIPENTAL DEATH & DISMEMBER INSURANCE Also released under document number 2001-00901650. ...

25 July 2003 External T.I. 2003-0018765- Art. 14 & 15 Cnd-Japan Treaty- Teacher Also released under document number 2003-00187650. ...

5 September 2003 External T.I. 2003-0020015- Interest in a UK Partnership & Rental Income Also released under document number 2003-00200150. ...