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Technical Interpretation - Internal

3 December 1996 Internal T.I. 9636430 - INDIANS - EMPLOYMENT, INVESTMENT, BUSINESS INCOME

" Thus, the fact that an annual meeting of an organization is held on a reserve does not necessarily mean that the organization is controlled from reserve. 2. ...
Technical Interpretation - Internal

29 July 2004 Internal T.I. 2003-0023761I7 F - Contrat de SWAP d'équité

(ci-après " Société1 "). 2. Le XXXXXXXXXX, le Contribuable a transféré en vertu du paragraphe 85(1), toutes ses actions de Société1 à la société XXXXXXXXXX. ...
Technical Interpretation - Internal

13 November 1998 Internal T.I. 9824890 - PAYMENTS ON TERMINATION OF EMPLOYMENT

Stolte [1996] 2 CTC 2421 (the individual received a payment from her former employer. ...
Technical Interpretation - Internal

22 December 2009 Internal T.I. 2009-0343331I7 F - Determination of CCPC Status

La Reine, (1993) 2 CTC 2087 (C.C.I., procédure informelle) ne nous empêche pas d'adopter la position ci-dessus décrite. ...

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