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22 October 2002 External T.I. 2002-0161565- DIRECTOR & OTHER FEES Unedited CRA Tags 6(1)(c) 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. ... Subsection 5(1) of the Act states that "... a taxpayer's income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by the taxpayer in the year". ...

24 January 2003 External T.I. 2002-0180955- Active Solar System & Cogeneration Equip. ... With regard to the heat distribution system and the cost of buildings and structures that support and house the micro-turbine units, the postamble of paragraph (a) of Class 43.1 describes property that cannot be included in the class under that paragraph, namely: ".... buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), transmission equipment, distribution equipment, fuel storage facilities and fuel handling equipment," Since distribution equipment is specifically excluded, in our view, none of the components of the heat distribution system is eligible for inclusion in Class 43.1. ...

25 October 2000 External T.I. 2000-0016025- HOME OFFICE & TRAVEL EXP. ... Paragraph 1 of IT-352R2 states that "... subparagraphs 8(1)(i)(ii) and (iii) allow a taxpayer, in computing income for a taxation year from an office or employment, to deduct amounts paid in the year as expenses for office rent, supplies and salary to an assistant or substitute. ...

14 December 2000 External T.I. 2000-0044105- SHAREHOLDER LOANS & REPAYMENTS Unedited CRA Tags 15(2) 15(2.6) 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. ... Reasons: The exception will only apply if the loans and repayments are not part of " a series of loans or other transactions and repayments". ...

2 December 2020 External T.I. 2020-0869481E5- METC & Lump sums in lieu of coverage under a PHSP Unedited CRA Tags 6(3)(b); 118.2(3)(b) Principal Issues: Whether a lump sum amount received by a retiree in lieu of the continuation of medical and dental coverage under a PHSP will reduce amounts eligible for the medical expense tax credit. ... This provision applies for the purpose of subsection 118.2(1), that is, to medical expenses “that were paid by the individual […].” ...

5 September 2002 External T.I. 2002-0147315- PARTNERSHIP AS A PARTNER & 98 (3) Unedited CRA Tags 98(3) 102(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 CCRA. ...

5 October 2012 External T.I. 2012-0437811E5- Tuition Tax Credit – US Institution CRA Tags 118.5(b) Principal Issues: Does a certificate course from a US educational institution qualify for the Tuition Tax Credit? ...

6 February 2015 External T.I. 2014-0560121E5- 149(1)(c) exemption & qualified donee registration CRA Tags 149.1(1) 149(1)(c) Principal Issues: Whether an organization approved for registration as a qualified donee as a public body performing a function of government by the Charities Directorate requires a separate ruling to claim tax exemption under 149(1)(c). ...

16 December 1996 External T.I. 9638355- LEASING & SPARE PARTS Unedited CRA Tags REG 1100 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 July 1998 External T.I. 9804665- TRANSFER TO RESP & DISPOSITION Unedited CRA Tags 54 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. ...