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22 September 1998 External T.I. 98103050- PENSION COPORATIONS & TAX EXEMPT CORP Unedited CRA Tags 149(1)(o.2)(iv) 4802(1)(g) 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. ...

18 October 2004 External T.I. 2004-0086351E5- Self-Employed & Bus. ...

25 November 2004 External T.I. 2004-0092851E5- NPO acquiring a building for office & for rental Unedited CRA Tags 149(1)(l) Principal Issues: Will an NPO lose its tax-exempt status if it purchases a building which will house its administration office but the balance of which will be rented out to earn income to cover administrative costs and contribute to salary expense? ...

3 February 2005 External T.I. 2005-0111871E5 F- Intérêts / mise à part de l'argent Unedited CRA Tags 20(1)(c) Principales Questions: Dans la mesure où l'entreprise continue d'être exploitée, les intérêts sur l'argent emprunté utilisé pour payer une dépense courante déductible continuent-ils d'être déductibles pour toute période postérieure à celle où la dépense a été effectuée? ...

29 March 2001 External T.I. 2001-0074145- Affiliated persons & stop loss rules Unedited CRA Tags 40(3.6) 251.1 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 July 2001 External T.I. 2001-0082525- RRSP WITHDRAWALS & CONTRIBUTIONS Unedited CRA Tags 146(1) 146(5) 146(8) 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 December 2001 External T.I. 2001-0092415- EMPLOYEE EXPENSES (DAMAGES & INTEREST) Unedited CRA Tags 8(1)(f) 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. ...

25 January 2002 External T.I. 2001-0110625- FINES & PENALTIES (TEI) Unedited CRA Tags 18(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 CCRA. ...

18 December 2001 External T.I. 2001-0073925- Paragraph 88(1)(e.2) & Subsection 186(5)186(5) Unedited CRA Tags 88(1)(e.2) 87(2)(aa) 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. ...

13 February 2002 External T.I. 2002-011815A- HEALTH & WELFARE TRUST-SURPLUS Unedited CRA Tags 18(1)(e) 18(1)(o) 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. ...