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21 November 1994 External T.I. 9417965 F- IMPOT PARTIE XIII-LOGICIEL ADAPTE & PRET A EMPLOIE Unedited CRA Tags 212(1)(D)(I) 212(1)(d) 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 February 1995 External T.I. 9425625- INSURANCE CORP & WINDING UP Unedited CRA Tags 88(1.1) 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. ...

21 February 1995 External T.I. 9430155- ATTRIBUTION & CAPITAL GAINS ELECTION FOR RESIDENCE Unedited CRA Tags 74.1 74.2 110.6 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. ...

23 February 1995 External T.I. 9431495- PRINCIPAL RESIDENCE EXEMPTION & CAPITAL GAINS ELECTION Unedited CRA Tags 54 110.6 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. ...

25 April 1996 External T.I. 9606735- INTEREST & PROPERTY TAXES ON VACANT LAND Unedited CRA Tags 18(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. ...

24 June 1996 External T.I. 9618765- QUALIFIED FARM PROPERTY- GRANDPARENT = PARENT Unedited CRA Tags 110.6(1) 70(10) 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. ...

5 December 1996 External T.I. 9633935- Who is Donor & FMV Unedited CRA Tags 118.1(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. ...

29 July 1993 External T.I. 9308275 F- Beneficial Ownership & P/R Designation Unedited CRA Tags 54 principal residence XXXXXXXXXX Attention:  XXXXXXXXXX Dear XXXXXXXXXX RE:  Principal Residence Designation We are replying to your letter of March 19, 1993 in which you ask for a ruling on whether or not an individual will be able to designate a particular property as her principal residence. ...

28 July 1993 External T.I. 9313265 F- Price Adj Clause & Butterfly Unedited CRA Tags 55(3)(b) XXXXXXXXXX  Attention:  XXXXXXXXXX Dear Sirs: RE:  Price Adjustment Clauses in Butterfly Transactions This is in reply to your letter dated May 4, 1993 wherein you requested clarification of the Department's views on the impact that the operation of a price adjustment clause may have on a divisive reorganization carried out pursuant to paragraph 55(3)(b) of the Income Tax Act (Canada) (the "Act"). ...

24 February 1995 External T.I. 9428005- TRUST & CAPITAL GAINS EXEMPTION Unedited CRA Tags 104(13) 104(21.2) 110.6(19) 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. ...