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E9826865- RETIRING ALLOWANCE & SPOUSAL RRSP Unedited CRA Tags 60(j.1) 146(5) 146(5.1) 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. ...

7 March 1997 External T.I. 9704665- NASDAQ & OTC BULLETIN BOARD Unedited CRA Tags 3201(o)(viii) 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. ...

4 June 1997 External T.I. 9712385- FI & LOOKING-THROUGH A PARTNERSHIP Unedited CRA Tags 181(1) 181.2(3)(g) 181.2(5) 181.3(1)(b) REG 8604(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. ...

17 June 1997 External T.I. 9620255- RRIF PYAMENTS TO UK, GERMANY & MEXICO. ...

3 September 1997 External T.I. 9718505- IMMIGRATION-DEEMED DISPOSITION & ACQUISITION Unedited CRA Tags 128.1 115(1)(b) 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. ...

17 September 1997 External T.I. 9721415- INTERACTION OF SUBSECTION 55(2) & DIVIDEND REFUNDS Unedited CRA Tags 55(2) 186(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. ...

6 October 1997 External T.I. 9720305- EMPLOYEE RELOCATION POST HOEFELE & SIWIK Unedited CRA Tags 6(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. ...

15 October 1997 External T.I. 9705685-: Film & Video Tax Credit Unedited CRA Tags: 125.4, ITR 1106(1) Principal Issues: The producer of a film entered into an agreement to dispose of the film to a non-arm's length distributor which would also acquire the rights to all of the revenues from the exploitation of the film in all exploitable markets. ...

20 October 1997 External T.I. 9715265- INTERACTION OF SUBSECTION 212(11) & PARAGRAPH 212(1)(C) Unedited CRA Tags 212(11) 212(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. ...

18 December 1997 External T.I. 9725015- MEDICAL EXPENSES-HIPPOTHERAPY & THERAPEUTIC riding Unedited CRA Tags 118.2(2)(l) 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. ...